我国自然资源核算的实践进展与理论体系构建

加强自然资源核算理论研究与实践工作是完善自然资源治理体系和提升治理能力的基础。基于WSR“物理、事理、人理”方法论,对自然资源核算理论和文献开展研究,探索构建我国的自然资源核算体系。研究结果表明：WSR系统方法论适宜于自然资源核算分析;基于WSR系统分析,自然资源核算体系结构包括宏观的以服务于宏观经济规划和经济决策为目的的自然资源国民经济核算,中观的以服务于政府资产管理为目的的自然资源资产管理核算,微观的以服务于企业自然资源资产经营和市场要素配置为目的的企业经营性自然资源会计核算;基于WSR方法构建的自然资源核算体系有助于明晰各层次核算目的、核算框架、实现途径、核算方法上的选择。

Practical progress and theoretical system construction of natural resources accounting in China

Natural resources play a vital role in the economic development of a country. Natural resources accounting has become an important natural resources management tool in recent years, and it is an important part of the natural resource governance system. Natural resources accounting is an effective way to improve the governance capacity of natural resources. SEEA 2012 and SNA 2008 play a crucial role in the theoretical research and accounting practice of natural resources. They are the important theoretical framework of natural resources accounting at home and abroad. In the new era of rapid development of informatization technology, China's balance sheet and resources accounting idea of natural resource asset management promote the construction of China's natural resource governance system and improve China's natural resource governance capacity. At present, in the theory of natural resources accounting, there is still a lack of unified understanding of the accounting framework and method, and in practice, there is also a lack of an effective accounting system. Therefore, it is necessary to systematically analyze the theoretical results of current natural resources accounting and establish the natural resources accounting system in China to guide the practice of natural resources accounting. Based on WSR methodology, this paper studies the theory and literature of natural resources accounting, and considers the establishment of China's natural resources accounting system. The main conclusions of this study are as follows: The natural resources accounting system should systematically analyze the "WSR" of natural resources accounting; based on the "WSR" analysis, the natural resources accounting consists of the national economic accounting of natural resources, the government asset management accounting of natural resources and the enterprise operation asset accounting of natural resources. The national economic accounting of natural resources is helpful for making macro-economic plan and economic decision-making, government asset management accounting of natural resources is helpful for government asset management, and enterprise asset accounting of natural resources is helpful for enterprise natural resource asset management and market element allocation. Based on WSR method, the natural resources accounting system can make wiser choices for accounting purpose, accounting framework, way of realization and accounting method. After a systematic analysis, the construction of accounting theoretical structure of natural resources accounting is helpful to improve the theory and practice, and to solve the divergence in the field of natural resources accounting research.