自然资源资产辨析和负债、权益账户设置与界定研究——基于复式记账的自然资源资产负债表框架

资源环境问题成为经济社会发展的约束性问题,成立自然资源部,探索编制自然资源资产负债表是加强自然资源统筹管理的重要举措。自然资源核算和自然资源资产负债表的编制是自然资源统筹管理的基础工作,目前国外较多自然资源核算成果建立在SEEA 2012的基础上。编制自然资源资产负债表首先由中国提出来并开展研究,但综合来看,在基础理论研究和实践方法上还处于研究初级阶段,需要进一步加强理论基础和科学方法研究。论文基于会计理论的复式记账核算理论,研究了自然资源负债和权益的生产论和自然资源循环理论基础,提出了基于资源环境承载力、相关资源功能规划、生态红线基础上的自然资源负债和权益界定标准,以及在此界定标准上设计自然资源资产负债表及其相关平衡核算。自然资源资产是指能够给人类带来直接或间接福利的自然要素总和,它不仅包括直接参与经济社会系统循环的物质和环境要素,也包括参与生态循环间接为人类带来生态服务价值的自然要素;基于自然资源资产分析,论文将自然资源资产的权益分为自然资源的生态权益和自然资源的经济权益,这样的分类也有其生态文明的伦理基础;自然资源负债的产生是由于资源过度损耗、环境污染和生态破坏,既有人为因素,也有自然因素,是经济社会为了补偿生态系统的可持续性而需要付出的经济代价。通过以上资产、负债、权益的界定,为我们设计自然资源资产负债表提供了逻辑基础。论文研究旨在设计合理的基于复式记账的自然资源过程核算,以及资源资产负债表编制账户体系设计和平衡关系理论,以期为自然资源核算和资产负债表的编制提供科学的理论基础,构建科学合理的自然资源核算理论和编制科学的自然资源资产负债表。

Analysis of Natural Resource Assets and Establishment and Definition of Liability and Equity Accounts—Based on Framework of Natural Resources Balance Sheet with Double-Entry Bookkeeping

The problem of resources and environment has become a constraint of economic and social development. It is an important measure to set up the Ministry of Natural Resources and strengthen the overall management of natural resources. The compilation of natural resource accounting and the natural resources balance sheet is the basic work of the overall management of natural resources. At present, there have been many research achievements on natural resources accounting and balance sheet compilation, but the basic theory research and practice methods are still in the primary stage of research and it is needed to further strengthen the theoretical basis and scientific methods. Based on the theory of double accounting unit in accounting theory, this paper studies the theory of production and material circulation of natural resources liabilities and equities, and puts forward the standard of natural resource liability and equity based on resource environment carrying capacity, resource function planning and ecological red line. The natural resources balance sheet and related balance accounting are designed based on this standard. Natural resource assets refer to the sum of natural factors that can bring direct or indirect benefits to human beings. They include not only the material and environmental factors that directly participate in the economic and social cycle, but also the natural factors that indirectly bring ecological service value to human beings by participating in the ecological cycle. The equities of natural resources assets are divided into the ecological equities of natural resources and the economic equities of natural resources, and this classification has its ethical basis of ecological civilization. The liabilities of natural resources is due to excessive depletion of resources, environmental pollution and ecological destruction, that is, there are both human and natural factors. They are the economic cost to compensate for the sustainability of ecosystems. The above definitions of asset, liability and equity provide us a logical basis for designing a logical balance sheet of natural resources. The purpose of this paper is to design a reasonable liability and equity account based on the natural resource accounting and the natural resources balance sheet with double entries. It provides a scientific theoretical basis for the compilation of natural resources accounting and balance sheet.