自然资源资产负债表研究:进展与展望
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摘要
党的十八届三中全会之后,自然资源资产负债表编制成为了生态文明建设的重要一环,相关研究愈发涌现。对国内外相关文献进行梳理,重点讨论了自然资源资产负债表的内涵与编制基础、编制内容、核算方法以及报表体系的研究现状,在对现有观点进行评述之后,重点定义了自然资源资产、自然资源负债以及自然资源净资产的概念与其对应核算内容,并根据核算内容的不同性质分析比较对应的核算方法。在此基础上,提出了以会计理论为主,统计核算方法为辅,以生态文明建设与绿色政绩观为目标以及采用统一可行的核算标准体系的政策建议。
The preparation of natural resources balance sheet has become an important part of building ecological civilization after the Third Plenary Session of the 18 th CPC Central Committee,and since then an increasing number of relevant studies have been reported. This paper focuses on the connotation and preparation basis of natural resource balance sheet,the content of compilation,the accounting method and the research status of the report system by sorting out relevant literature at home and abroad. After reviewing the existing viewpoints,we define the concept of natural resource assets,natural resource liabilities and natural resources net assets and their corresponding accounting contents. In addition,we also analyze and compare the corresponding accounting methods according to the different natures of the accounting content. On this basis,we put forward a series of advice,including the accounting theory supplemented mainly with statistical accounting methods, ecological civilization building and green political achievements target,and adopting a unified and feasible accounting standard system.
The preparation of natural resources balance sheet has become an important part of building ecological civilization after the Third Plenary Session of the 18 th CPC Central Committee,and since then an increasing number of relevant studies have been reported. This paper focuses on the connotation and preparation basis of natural resource balance sheet,the content of compilation,the accounting method and the research status of the report system by sorting out relevant literature at home and abroad. After reviewing the existing viewpoints,we define the concept of natural resource assets,natural resource liabilities and natural resources net assets and their corresponding accounting contents. In addition,we also analyze and compare the corresponding accounting methods according to the different natures of the accounting content. On this basis,we put forward a series of advice,including the accounting theory supplemented mainly with statistical accounting methods, ecological civilization building and green political achievements target,and adopting a unified and feasible accounting standard system.
引文
[1]耿建新,胡天雨,刘祝君.我国国家资产负债表与自然资源资产负债表的编制与运用初探——以SNA 2008和SEEA 2012为线索的分析[J].会计研究,2015(1):15-24,96.
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[3]陈玥,杨艳昭,闫慧敏,等.自然资源核算进展及其对自然资源资产负债表编制的启示[J].资源科学,2015,37(9):1716-1724.
[4]封志明,杨艳昭,陈玥.国家资产负债表研究进展及其对自然资源资产负债表编制的启示[J].资源科学,2015,37(9):1685-1691.
[5]李伟,陈珂,胡玉可.对自然资源资产负债表的若干思考[J].农村经济,2015(6):29-33.
[6]姚霖,余振国.自然资源资产负债表基本理论问题管窥[J].管理现代化,2015,35(2):121-123.
[7]高敏雪.扩展的自然资源核算——以自然资源资产负债表为重点[J].统计研究,2016,33(1):4-12.
[8]王乐锦,朱炜,王斌.环境资产价值计量:理论基础、国际实践与中国选择——基于自然资源资产负债表编制视角[J].会计研究,2016(12):3-11,95.
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[10]胡文龙,史丹.中国自然资源资产负债表框架体系研究——以SEEA2012、SNA2008和国家资产负债表为基础的一种思路[J].中国人口·资源与环境,2015,25(8):1-9.
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[12]林忠华.领导干部自然资源资产离任审计探讨[J].审计研究,2014(5):10-14.
[13]李金华.论中国自然资源资产负债表编制的方法[J].财经问题研究,2016(7):3-11.
[14]陈燕丽,王普查.我国自然资源资产负债表构建与运用研究——以政府官员离任审计为视角[J].财经问题研究,2017(2):80-87.
[15]李丰杉,成思思,杨世忠.区域自然资源资产负债表编制研究[J].经济与管理研究,2017,38(4):124-132.
[16]马永欢,陈丽萍,沈镭,等.自然资源资产管理的国际进展及主要建议[J].国土资源情报,2014(12):2-8,22.
[17]陈艳利,弓锐,赵红云.自然资源资产负债表编制:理论基础、关键概念、框架设计[J].会计研究,2015(9):18-26,96.
[18] JORDAN S J,HAYES S E,YOSKOWITZ D,et al. Accounting for natural resources and environmental sustainability:linking ecosystem services to human well-being[J]. Environmental Science&Technology,2010,44(5):1530-1536.
[19] HEIN L,BAGSTAD K,EDENS B,et al. Defining ecosystem assets for natural capital accounting[J]. Plos One,2016,11:1-25.
[20]闫慧敏,封志明,杨艳昭,等.湖州/安吉:全国首张市/县自然资源资产负债表编制[J].资源科学,2017,39(9):1634-1645.
[21]杨艳昭,封志明,闫慧敏,等.自然资源资产负债表编制的“承德模式”[J].资源科学,2017,39(9):1646-1657.
[22] OTHMAN J,JAFARI Y. Accounting for depletion of oil and gas resources in Malaysia[J]. Natural Resources Research,2012,21(4):483-494.
[23]封志明,杨艳昭,闫慧敏,等.自然资源资产负债表编制的若干基本问题[J].资源科学,2017,39(9):1615-1627.
[24] CLAWSON M. Methods of measuring the demand for and value of outdoor recreation[J]. Resources for the Future,1959,6(10):11-14.
[25] SMITH V K. Pricing what is priceless:a status report on nonmarket valuation of environmental resources[J]. SSRN Electronic Journal,1996,30:156-204.
[26] COMMON M. Natural resource accounting and sustainability[J]. Economic&Labour Relations Review,1991,2(1):89-121.
[27]罗素清.环境会计计量方法研究[J].浙江师范大学学报(社会科学版),2011,36(2):89-92.
[28]杨海龙,杨艳昭,封志明.自然资源资产产权制度与自然资源资产负债表编制[J].资源科学,2015,37(9):1732-1739.
[29]孙玥璠,武艳萍,胡洋.我国自然资源资产负债表多维度账户体系的构建[J].财务与会计,2016(11):70-72.
[2] REPETTO R. Earth in the balance sheet:incorporating natural resources in national income accounts[J]. Environment:Science and Policy for Sustainable Development,1992,34(7):12-20,43-45.
[3]陈玥,杨艳昭,闫慧敏,等.自然资源核算进展及其对自然资源资产负债表编制的启示[J].资源科学,2015,37(9):1716-1724.
[4]封志明,杨艳昭,陈玥.国家资产负债表研究进展及其对自然资源资产负债表编制的启示[J].资源科学,2015,37(9):1685-1691.
[5]李伟,陈珂,胡玉可.对自然资源资产负债表的若干思考[J].农村经济,2015(6):29-33.
[6]姚霖,余振国.自然资源资产负债表基本理论问题管窥[J].管理现代化,2015,35(2):121-123.
[7]高敏雪.扩展的自然资源核算——以自然资源资产负债表为重点[J].统计研究,2016,33(1):4-12.
[8]王乐锦,朱炜,王斌.环境资产价值计量:理论基础、国际实践与中国选择——基于自然资源资产负债表编制视角[J].会计研究,2016(12):3-11,95.
[9]刘明辉,孙冀萍.论“自然资源资产负债表”的学科属性[J].会计研究,2016(5):3-8,95.
[10]胡文龙,史丹.中国自然资源资产负债表框架体系研究——以SEEA2012、SNA2008和国家资产负债表为基础的一种思路[J].中国人口·资源与环境,2015,25(8):1-9.
[11]黄溶冰,赵谦.自然资源资产负债表编制与审计的探讨[J].审计研究,2015(1):37-43,83.
[12]林忠华.领导干部自然资源资产离任审计探讨[J].审计研究,2014(5):10-14.
[13]李金华.论中国自然资源资产负债表编制的方法[J].财经问题研究,2016(7):3-11.
[14]陈燕丽,王普查.我国自然资源资产负债表构建与运用研究——以政府官员离任审计为视角[J].财经问题研究,2017(2):80-87.
[15]李丰杉,成思思,杨世忠.区域自然资源资产负债表编制研究[J].经济与管理研究,2017,38(4):124-132.
[16]马永欢,陈丽萍,沈镭,等.自然资源资产管理的国际进展及主要建议[J].国土资源情报,2014(12):2-8,22.
[17]陈艳利,弓锐,赵红云.自然资源资产负债表编制:理论基础、关键概念、框架设计[J].会计研究,2015(9):18-26,96.
[18] JORDAN S J,HAYES S E,YOSKOWITZ D,et al. Accounting for natural resources and environmental sustainability:linking ecosystem services to human well-being[J]. Environmental Science&Technology,2010,44(5):1530-1536.
[19] HEIN L,BAGSTAD K,EDENS B,et al. Defining ecosystem assets for natural capital accounting[J]. Plos One,2016,11:1-25.
[20]闫慧敏,封志明,杨艳昭,等.湖州/安吉:全国首张市/县自然资源资产负债表编制[J].资源科学,2017,39(9):1634-1645.
[21]杨艳昭,封志明,闫慧敏,等.自然资源资产负债表编制的“承德模式”[J].资源科学,2017,39(9):1646-1657.
[22] OTHMAN J,JAFARI Y. Accounting for depletion of oil and gas resources in Malaysia[J]. Natural Resources Research,2012,21(4):483-494.
[23]封志明,杨艳昭,闫慧敏,等.自然资源资产负债表编制的若干基本问题[J].资源科学,2017,39(9):1615-1627.
[24] CLAWSON M. Methods of measuring the demand for and value of outdoor recreation[J]. Resources for the Future,1959,6(10):11-14.
[25] SMITH V K. Pricing what is priceless:a status report on nonmarket valuation of environmental resources[J]. SSRN Electronic Journal,1996,30:156-204.
[26] COMMON M. Natural resource accounting and sustainability[J]. Economic&Labour Relations Review,1991,2(1):89-121.
[27]罗素清.环境会计计量方法研究[J].浙江师范大学学报(社会科学版),2011,36(2):89-92.
[28]杨海龙,杨艳昭,封志明.自然资源资产产权制度与自然资源资产负债表编制[J].资源科学,2015,37(9):1732-1739.
[29]孙玥璠,武艳萍,胡洋.我国自然资源资产负债表多维度账户体系的构建[J].财务与会计,2016(11):70-72.