自然资源资产负债表研究现状、评述与改进方向

自然资源资产负债表概念是中国的一项重要理论和制度创新,但其研究还存在一些问题和争议,如对自然资源资产负债表中资源类别未能达成共识,对资产、负债和权益的界定不清晰,价值核算还不准确等。此外,其编制工作也进展缓慢。本文认为,自然资源资产负债表基础理论和方法都尚不成熟,需要重新诠释概念,并引入新的核算方法,使其中的资产、负债和权益概念更加清晰,数量核算和价值核算方法更加科学。可以另辟蹊径,借鉴生态足迹的思想,从三方面做出改进:第一,将资源类别界定为耕地、林地、草地、湿地、水域、能源矿产和非能源矿产七类,以避免重复核算问题。第二,进一步明确土地和矿产两类资源的资产、负债和权益的含义,可以引入生态足迹方法,用土地生态足迹、生态承载力和生态赤字分别衡量土地资产、土地权益和土地(过载)负债,使得土地过载负债的核算成为可能,且在土地权益核算时能够同时考虑土地面积和质量;可以用已消耗的矿产资源衡量环境负债,以避免环境负债价值的系统性偏误问题。第三,可以将生态足迹方法与生态系统服务价值评估方法结合起来,以估算土地的资产、权益和负债价值,以避免土地价值估算的系统性偏误问题;可以用改进的市场价格法核算矿产或环境的三种价值,避免环境负债价值核算的随意性。引入生态足迹方法可以使自然资源资产负债表中的资产、负债和权益概念更加清晰易懂,并使得资源的数量核算和价值核算方法更加科学,结果更加可信。

Research status,literature review and improvement direction of the natural resource balance sheet

The concept of natural resource balance sheet(NRBS)is an important theoretical and institutional innovation of China,but there are still some problems and controversies in the study of it.For example,there is no consensus on the resource categories in the NRBS,the definitions of assets,liabilities and equity are not clear,and the value accounting is still inaccurate.In addition,the practice of compiling the NRBS has also been slow.The basic theory and method of NRBS are still immature,so it is necessary to reinterpret the concept of NRBS,and introduce new accounting methods to make the concepts of assets,liabilities and equity clearer,the quantity and value accounting methods more scientific.Therefore,this paper holds the view that we can draw on the idea of ecological footprint and make improvements from the following three aspects:First,the resource categories could be defined as seven categories of cultivated land,forest land,grassland,wetland,waters,energy minerals and non-energy minerals to avoid double accounting problem.Second,to further clarify the meaning of assets,liabilities and equity of land and mineral resources,ecological footprint method could be introduced to measure land assets,land equity and land(overload)liabilities by ecological footprint,ecological capacity and ecological deficit of land.This could make it possible to account land overload liabilities and to consider both land area and quality while accounting land equity.Environmental liabilities could be measured by mineral resources consumed to avoid systematic biases in the value accounting of environment liabilities.Third,the ecological footprint method and the ecosystem service value assessment method could be combined to estimate the value of the assets,liabilities and equity of land to avoid systematic bias in the estimation of land value.The improved market price method could be used to calculate the three values of minerals or environment,so as to avoid the arbitrariness of environment liabilities value accounting.We believe that introduction of the ecological footprint approach could make the concepts of assets,liabilities and equity in the NRBS clearer and more understandable,and make the quantity and value accounting methods more scientific and the results more credible.