自然资源资产负债表编制研究——以林木资源为例

自然资源资产负债表是促进资源和经济可持续发展的有效工具,然而,在其编制过程中所涉及的基本理论问题,学术界并未达成共识。论文认为：1）自然资源资产具有两种形式,一种是客观存在的自然资源,另一种是进入经济体系、参与经济过程的自然资源,只有后者才具有相应的自然资源负债;2）自然资源负债是经济主体对自然资源的过度消耗而导致的一种现时义务,其中,过度消耗可以通过设定负债临界值的方法予以确认;3）不同自然资源的负债临界值确认方法不同,以林木资源为例,其负债临界值应为兼顾林木可持续发展以及非经济效益的最大可开采量,将超过最大可开采量的消耗量确认为自然资源负债;4）与自然资源资产相对应,自然资源资产负债表的表式也具有两种形式,并且两者之间存在勾稽关系。

Study on the Preparation of Natural Resources Balance Sheet: A Case Study of Forest Resources

Natural resources balance sheet is an effective tool to promote the sustainable development of resources and economy. Nevertheless, academics have not reached a consensus on the basic theoretical issues involved in its preparation process, such as definitions of natural resources balance sheet elements, measurements of natural resources liabilities, basic forms of natural resources balance sheet. This study tries to discuss the preparation of natural resources balance sheet beginning with these basic theoretical problems. This study draws the following conclusions: 1) There are two basic purposes of natural resources balance sheet. One is to reflect the status and changes of natural resources assets, the other is to reflect the resources and environment costs of economic development and set up lifelong accountability system for ecological and environmental damages. Corresponding to the two purposes of natural resources balance sheet, there are two sorts of natural resources assets, that one is objective natural resources assets and the other is implicit natural resources assets that have come into economic system and participated in economic process. Only the latter type has corresponding natural resources liabilities. 2) Natural resources liability is a kind of current obligation which is caused by excessive depletion of natural resources. The excessive depletion of natural resources can be identified by setting a threshold of liability that the natural resources depletion exceeding the threshold can be considered as excessive depletion. 3) The thresholds of different natural resources are set by different methods. For instance, the set of the liability threshold of forest resources should consider the sustainable development and non-economic benefits such as ecological and social values. A natural resources liability of forests is thus defined as the consumption amount that exceeds the threshold of liability. 4) Accordingly, there are two kinds of natural resources balance sheet. One is natural resources assets account in natural, and the other is natural resources balance sheet in the usual sense. There is multi-relationship between the two kinds of forms.