自然资源资产负债表编制与应用的问题思考

发布时间：2018-05-31 15:10

  本文选题：自然资源 + 资产负债表　； 参考：《社会科学》2017年11期

【摘要】：自然资源资产负债表能够摸清国家或地区在特定时刻拥有的自然资源资产状况,展示自然资源资产、负债和权益之间的比例关系,为开展领导干部自然资源资产离任审计提供信息依据。自然资源资产负债表由自然资源资产、自然资源负债和自然资源权益三部分组成,自然资源资产负债表的实物量表可以采用报告式资产负债表格式,价值量量表可以采用账户式资产负债表格式。自然资源资产负债表可作为领导干部自然资源资产离任审计、生态文明建设绩效评估和生态补偿等的重要依据,但自然资源产权归属不清晰、对自然资源负债的认识存在分歧、自然资源资产责任难以界定等制约了自然资源资产负债表的推广应用。为了进一步推进负债表在自然资源资产管理中的应用,首先需要明晰自然资源资产的产权边界,完成自然资源资产的确权登记,其次设立专门的管理机构,负责自然资源资产产权的日常管理,再次是设立自然资源资产交易平台,完善自然资源资产价格形成机制。
[Abstract]:A natural resource balance sheet can map the state of natural resources assets owned by a country or region at a particular time and show the proportional relationship between natural resources assets, liabilities and equity, To carry out leading cadres natural resources assets departure audit to provide information basis. The balance sheet of natural resources consists of three parts: natural resources assets, natural resources liabilities and natural resources equity. The value statement may be in the form of an account balance sheet. The balance sheet of natural resources can be used as an important basis for leading cadres to audit their natural resources assets, evaluate the performance of ecological civilization construction and ecological compensation, but the ownership of natural resources property rights is not clear, and the understanding of natural resources liabilities is different. It is difficult to define the liability of natural resources assets, which restricts the popularization and application of natural resources balance sheet. In order to further promote the application of balance sheets in the management of natural resources assets, it is necessary, first of all, to clarify the boundary of property rights of natural resources assets, to complete the registration of confirmed rights of natural resources assets, and secondly, to establish special management bodies. In charge of the daily management of the property right of natural resources, it is necessary to set up the trading platform of natural resources assets and perfect the price forming mechanism of natural resources assets.
【作者单位】： 上海社会科学院生态与可持续发展研究所;
【基金】：上海市科委科研项目“崇明自然资源资产负债表编制研究”(项目编号:15dz1208106)的阶段性成果
【分类号】：F205
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本文编号：1960224