目标导向的自然资源资产负债表概念框架构建研究

发布时间：2018-02-14 04:47

本文关键词： 自然资源资产负债表自然资源使用权可持续发展　出处：《山东师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济发展和资源利用之间的矛盾愈渐突出,加快生态文明建设变得愈渐重要。编制自然资源资产负债表作为生态文明建设的重要内容受到党和政府的高度重视,使其成为当前的热点。但是,自然资源资产负债表是一个全新的概念,当前的核算体系并不能对其编制予以全面指导。目前的研究文献偏向统计型核算,对报告主体、自然资源负债、确认和计量等基础概念的观点也尚未统一。理论的缺失和分歧严重制约了自然资源资产负债表的编制进度。因此,必须建立一个系统的概念框架以规范和指导自然资源资产负债表的编制。在理论上,本文对自然资源资产负债表概念框架的研究包括以下几个方面:通过梳理产权与所有权的区别,论述了自然资源使用权在自然资源产权关系中的核心地位,成为研究自然资源资产负债表的新视角。以可持续发展理论的代际公平为线索,主张对自然资源使用权进行代际划分,形成的自然资源使用权结构成为构建自然资源资产负债表要素体系的依据。以委托代理理论为基础,阐明了自然资源使用权的双重委托代理关系,揭示了编制自然资源资产负债表的必要性,也为构建两级报告主体奠定了基础。在理论研究的基础上,本文开始构建自然资源资产负债表概念框架:首先确定了自然资源资产负债表的目标,包括受托责任观和决策有用性,并建立了与之对应的信息质量特征,包括可靠性、相关性、社会性、重要性、可比性、可理解性、谨慎性、完整性和充分披露。以目标为导向,进一步研究了自然资源资产负债表的其他概念:通过分析SEEA2012的逻辑线索,论证了自然资源实物流与自然资源价值流存在不对等关系,基于目标约束指出,自然资源资产负债表的内容只包括自然资源实物运动,实质是自然资源使用权变动。以自然资源使用权的委托代理关系为基础,在受托方即报告主体的逻辑下,明确了自然资源资产负债表的报告主体应包括政府和企业,二者具有层级关系。自然资源资产负债表的要素体系是自然资源使用权代际结构与会计要素耦合的结果,包括自然资源资产、自然资源负债和自然资源净资产,符合“自然资源资产=自然资源负债+自然资源净资产”的等式关系。在该要素体系下,进一步对要素概念作了重新界定。立足自然资源特性,分析了自然资源资产负债表要素的确认条件,以实物计量为最优选择,分析了自然资源资产负债表要素的初始计量和后续计量。最后,与报告主体保持一致,分别设计了企业自然资源资产负债表和政府自然资源资产负债表的表式结构,并分析了它们之间的关系。政府自然资源资产负债表以企业自然资源资产负债表为基础进行加总,但不同主体之间的自然资源资产和自然资源负债不得相互抵销。另外,还要站在经济总体的角度对自然资源负债作进一步调整,以保证自然资源负债的准确性和完整性。
[Abstract]:With the contradiction between economic development and resource utilization in the increasingly prominent, speeding up the construction of ecological civilization has become increasingly important. Preparing the balance sheet of natural resources as an important part of the construction of ecological civilization is highly valued by the party and government, make it become the hot spot. However, the natural resource balance sheet is a new concept at present, the accounting system and the compilation cannot be comprehensive guidance. The current research literature to statistical accounting, report on the main natural resources, debt, basic concept recognition and measurement of the view is not yet unified. The lack of theory and differences has seriously hampered the progress of the preparation of the balance sheet of natural resources. Therefore, the concept of the framework must establish a system to regulate and guide the establishment of natural resources in the balance sheet. In theory, this paper studies on the balance sheet of the conceptual framework of natural resources assets Including the following aspects: combing through the difference between the property rights and the ownership, discusses the core position of the right to use natural resources in the natural resources property rights relationship, become a new perspective on the balance sheet of natural resources. The sustainable development theory to intergenerational fairness clues, advocate the use of power generation division of natural resources, build a natural structure balance sheet resources factor system of the basis for the formation of the right to use natural resources. Based on the principal-agent theory, expounds the right to the use of natural resources of the dual principal-agent relation, reveals the necessity of resource balance sheet preparation course, but also laid the foundation for the construction of two level reporting entity. On the basis of theory research in this paper, started the construction of natural resource balance sheet framework: first determine the natural resources of the balance sheet, including the concept of fiduciary responsibility and decision usefulness , and established the corresponding information quality characteristics, including reliability, relevance, sociality, importance, comparability, understandability, prudence, integrity and full disclosure. Goal oriented, further study of the concept of other natural resources balance sheet: the logical clue of SEEA2012 was analyzed. Demonstrates the natural resources of logistics and real value of natural resources flow reciprocal relationship, constraint based on that, the natural resources of the balance sheet including the natural resources of physical movement, is the essence of change of rights to the use of natural resources. The principal-agent relationship of the right to use natural resources as the foundation, the trustee is the logic of the main report clearly, the natural resources in the balance sheet of the body of the report should include the government and enterprises, two have the hierarchical relationship. System elements of natural resources in the balance sheet is the intergenerational knot right to use natural resources The results of coupling and accounting elements, including natural resources, natural resources and natural resources liabilities, net assets, in accordance with the "equality relation of natural resources natural resources assets = Liabilities + net assets of natural resources". In the element system, further redefines the concept of elements. Based on the characteristics of natural resources, analyzes the confirmation the conditions of the natural resource balance sheet elements, by physical measurement is the best choice, the analysis of the natural resource balance sheet elements of the initial measurement and subsequent measurement. Finally, consistent with the body of the report, respectively designed the enterprise balance sheet of natural resources and the natural resource balance sheet table type structure, and analyzes the relationship between them. The government balance sheet of natural resources to the enterprise balance sheet of natural resources as the basis for the total, but the main difference between natural resources and self However, resource liabilities should not be offset against each other. In addition, we should further adjust the natural resource liabilities from the perspective of overall economy, so as to ensure the accuracy and integrity of natural resources liabilities.

【学位授予单位】：山东师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F205

【参考文献】