摘要
自然资源负债的界定和确认是编制自然资源资产负债表的难点,目前对于自然资源资产负债表中是否需要确认负债以及如何确认负债存在较大分歧。笔者基于对自然资源核算研究进程和我国提出编制自然资源资产负债表背景的分析,认为编制自然资源资产负债表虽然属于自然资源核算的范畴,但不同于在国际上一直占据主流地位的自然资源统计核算;编制自然资源资产负债表是我国生态文明建设对自然资源核算提出的新需求,是自然资源核算的一个创新领域,它与自然资源统计核算共同构成我国的自然资源核算体系;自然资源资产负债表应定位于管理报表,报表的编制目标是反映各级政府对自然资源及生态环境管理受托责任的履行情况,为领导干部自然资源资产离任审计等生态文明绩效考评和责任追究制度的实施提供基础信息;报表的核算框架及核算要素界定要体现报表编制的目标。因此,笔者对自然资源资产、自然资源负债、自然资源净权益三个核算要素进行了界定;自然资源负债主要核算报告主体在自然资源管理方面应履行的责任;自然资源负债是自然资源资产负债表报告主体尚未履行的自然资源管理和生态环境保护的法定责任,以及尚未完成的自然资源管理和生态环境保护与修复的底线任务。最后,按照法定责任和底线任务的标准,提出了自然资源负债的确认原则。
The definition and recognition of natural resources liabilities is a difficulty of preparing natural resources balance sheet. At present, there are different opinions on whether and how to recognize the liabilities in the natural resources balance sheet. Based on the research process of natural resource accounting and the proposal background of preparing natural resources balance sheet, this paper holds that preparing natural resources balance sheet falls within the scope of the natural resource accounting, but it is different from the natural resources statistical accounting dominant internationally. The preparation of natural resources balance sheet is a new demand of China's ecological civilization construction for natural resources accounting. As an innovative field of the natural resources accounting, natural resources balance sheet, together with natural resources statistical accounting, constitutes China's natural resources accounting system. The natural resources balance sheet should be defined as a management statement, of which the objective is to reflect the implementation of the fiduciary responsibility of the governments at all levels for the natural resources and ecological environment management. The sheet also provides basic information for the ecological civilization performance evaluation and accountability system, such as the off-office audit on leaders about natural resource assets. The objectives of the sheet preparation are supposed to be reflected in the defining of the accounting framework and elements of the statement. This paper further defines the three accounting elements: natural resources assets, natural resources liabilities, and net interests of natural resources. Mainly focusing on the responsibilities of the statement entity in natural resource management, the natural resources liabilities are the statutory responsibilities or the bottom line tasks in natural resource management and ecological environmental protection and restoration that have not been fulfilled by the statement entity. In conclusion, this paper proposes the recognition principles of natural resource liabilities in accordance with the statutory responsibilities and the criteria of the bottom line task.