我国森林资源资产平衡表的编制工作研究——以国际规范与实践为视角

发布时间：2018-05-12 10:28

本文选题：国家资产负债表 + 自然资源资产负债表　；参考：《审计与经济研究》2017年04期

【摘要】：我国的十三五规划纲要明确提出了"探索编制自然资源资产负债表,建立实物量核算账户"的要求。森林作为重要的自然资源资产,其平衡表的编制对于实现编制自然资源资产负债表的目标具有重要意义。本文试图参考国际上相关的前沿理论与实践经验来探讨我国森林资源平衡表的编制思路。文章首先梳理了澳大利亚环境会计报表以及联合国发布的环境经济核算体系(SEEA2012)中森林资源平衡表的设置结构;继而又分析了我国目前已公开的森林资源统计表格的特点;在此后,文章将我国森林资源核算表格的现状与澳大利亚及SEEA的表格进行对比,并总结出我国森林资源表格存在的不足;最后,据此提出结论"我国应该借鉴SEEA的思路和澳大利亚的实践经验,结合我国森林资源管理的特点,编制既与国际趋同又符合本国国情的森林资源平衡表体系"。
[Abstract]:The outline of the 13th Five-Year Plan of our country clearly puts forward the requirement of "exploring and compiling the balance sheet of natural resources and establishing the accounting account of physical quantity". As an important natural resource asset, the compilation of the balance sheet of forest is of great significance to the realization of the goal of compiling the balance sheet of natural resources. This paper attempts to discuss the way of compiling the balance table of forest resources in China with reference to the relevant advanced theories and practical experiences in the world. The paper firstly combs the setting structure of forest resource balance table in Australia's environmental accounting report and the system of Environmental-Economic Accounting issued by the United Nations (SEEA2012), and then analyzes the characteristics of the forest resource statistics table that has been published in our country at present. After that, the paper compares the present situation of forest resource accounting tables with those of Australia and SEEA, and summarizes the shortcomings of forest resource tables in China. According to this conclusion, "our country should draw lessons from the thinking of SEEA and the practical experience of Australia, combine the characteristics of forest resource management in our country, compile the forest resource balance table system which is not only convergent with international but also in accordance with the national conditions of our country".
【作者单位】：中国人民大学商学院;中国-东盟环境保护合作中心;
【基金】：国家社会科学项目2015年度重点课题(15AZD060)
【分类号】：F302.6;F326.2

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