复式记账下的自然资源核算与资产负债表编制框架研究

我国自然资源形势严峻,自然资源过度损耗、环境污染、生态破坏问题严重。“十八届三中全会”提出探索自然资源资产负债表,根本目的是加强自然资源核算与管理、提高资源利用效率、保护生态环境,以实现资源环境与经济社会可持续发展。论文认为“自然资源资产负债表的编制”是建立一种自然资源核算制度,基于会计学复式记账的“确认、计量、记录、报告”,核算涉及自然资源资产的变动事项;通过编制报表,呈现自然资源资产变化,明晰地方经济社会发展的资源环境代价;用自然资源核算制度约束各级地方政府的发展观、完善政绩考核体系;确立地方政府的资源环境责任,划定自然资源开发利用红线。以自然资源资产负债表的编制为主的自然资源核算制度是自然资源部完善自然资源管理的重要抓手。论文首先回顾了自然资源核算与自然资源资产负债表编制的探索历程和国内外相关研究成果;基于当前自然资源管理的重要任务和国家自然资源部的工作职责,分析了自然资源核算与资产负债表编制相关的生产理论、资源科学理论和会计学理论基础;基于编制目的和要求,确立自然资源资产负债表编制工作的主要内容,解析自然资源资产、负债、权益关键概念,提出基于资源环境承载力和相关规划为基础的自然资源权益划分;基于会计学的复式记账原理,借鉴相关自然资源资产负债表的研究成果,提出了基于复式记账的自然资源资产负债表编制框架及其核算过程;以土地资源为例,分析了基于复式记账的自然资源资产负债表的编制及其核算过程。论文创新性地提出基于会计学复式记账理论的自然资源核算和自然资源资产负债表编制方法,可以实现“明晰家底,明确责任,确认红线,考核绩效”,结合现有的研究成果,将来可进一步开展专项自然资源资产负债表的研究,建立标准的自然资源核算账户体系,构建自然资源核算管理信息系统,完善自然资源审计等工作。

Research on Accounting and Balance Sheet of Natural Resources with Double-Entry Bookkeeping

The problem of resource and environment requires human to strengthen the management of natural resources. In the Third Plenary Session of the 18th CPC Central Committee, balance sheet of natural resources is proposed. The fundamental purpose is to strengthen the accounting and management of natural resources, and to realize the sustainable development of resource, environment, economy and society. The purpose of preparing balance sheet of natural resources is to establish a system of natural resources accounting which accounts for changes in natural resources by compiling reports and clears the resources and environmental costs of local economic and social development. The system of natural resources accounting can be used to restrict the development view of local governments at all levels, improve the system of performance assessment, explicit the responsibility of local governments, and delineate red lines of natural resources development and utilization. Balance sheet of natural resources is an important start for the Ministry of Natural Resources to improve the management of natural resources. In this paper, we review the exploration of natural resource accounting and balance sheet of natural resources and the related research results both at home and abroad. Based on the important tasks of the current natural resource management and the responsibilities of the Ministry of Natural Resources, this paper studies the production theory, the resource science theory and the accounting theory related to balance sheet of natural resources. Based on the above research background and requirements of the balance sheet of natural resources, the main contents of balance sheet of natural resources are established, the key concepts of natural resource asset, liability and equity are analyzed, and the equities of natural resources are divided on the basis of the carrying capacity of resources and environment and related plans. On the basis of the related research results of natural resource balance sheet, we think that the balance sheet of natural resources is not only a report presentation, but also a suitable accounting system. We put forward the framework of balance sheet of natural resources and its accounting process and take the land resources as an example to demonstrate the process. This paper analyzes the compilation of balance sheet of natural resources and its accounting process. The main result of this study is the establishment of the system of “confirmation, measurement, record and report” of natural resources accounting based on double-entry bookkeep. Based on the equation of “assets = liabilities + equity”, the assets, the liabilities and the equities of natural resources are displayed. Combined with the research results of current natural resource research, it will be possible to further develop the special balance sheet of natural resources, establish the standard natural resources accounting subjects, and construct the management information system of natural resources accounting.