摘要
国有自然资源资产是宪法和法律规定属于国家所有的各类自然资源资产,具有数量、质量和经济、技术双重属性。根据国有自然资源资产的特点,应合理界定国有资产范围,创新资产调查技术方法。不同类型的资产需要采用差异的计量方法和方式,包括实物计量和价值计量。创新国有自然资源资产价值核算方式,适时深入探索市场"基准单价"的价值核算方法,提高其适用性和可行性。
The state-owned natural resource assets are various types of natural resource assets owned by the state as stipulated by the Constitution and laws, and have the dual attributes of quantity, quality, and economy and technology. According to the characteristics of state-owned natural resource assets, the scope of state-owned assets is reasonably defined and technological methods for innovative asset investigation are innovated. Different types of assets require different methods and methods of measurement, including physical measurement and value measurement. We will innovate the method of accounting for the value of state-owned natural resource assets, and explore in depth the value accounting methods for the "benchmarking unit price" of the market in a timely manner to improve its applicability and feasibility.