基于复式记账的自然资源资产负债表平衡关系研究

自然资源资产负债表的平衡关系研究是编制自然资源资产负债表和开展自然资源核算的理论基础。由于对自然资源产权关系和价值活动认识的不一致,对于自然资源资产负债表平衡关系的认识存在不同,也导致了自然资源资产负债表编制工作长期陷入争议状态。对于《环境经济核算体系2012：中心框架》（System of Environmental-Economic Accounting 2012,SEEA 2012）的“期初+增加-减少=期末（期初-减少=期末-增加）”四柱平衡基本认识一致,但对于“资产=权益”、自然资源负债的确认等是否列入编制自然资源负债表的框架存在较多争议。自然资源相关研究的学者较多认为应基于SEEA 2012的“期初+增加-减少=期末（期初-减少=期末-增加）”四柱平衡编制自然资源资产负债表,并分别编制自然资源资产表、负债表,报表基于统计调查结果列示,因此严格意义上也无法称之为自然资源资产负债表,准确说应该称之为自然资源统计报表;会计学界相关研究的学者较多认为应基于“资产=负债+权益”编制自然资源资产负债表,采用会计学复式记账进行核算,但由于对自然资源属性认识存在差异,部分学者提出的“资产-负债=净资产”的概念理解也不统一,没有学者据此设计自然资源复式记账的过程核算体系。论文基于资源科学和会计学理论的交叉研究成果,以资源产权属性和价值属性为基础,构建了自然资源资产负债表的框架体系,明确自然资源资产负债表采用复式记账,对自然资源资产负债表的静态平衡关系和动态平衡关系进行了研究。基于复式记账的自然资源资产负债表静态平衡关系总体表示为“资产=权益”,这是借贷记账的理论基础;动态平衡关系表示为：“期初+增加-减少=期末（期初-减少=期末-增加）”、“入-出=余”,这是进行自然资源资产核算的理论基础。论文进一步分析了基于复式记账的自然资源核算体系恒等式及自然资源资产负债表的框架。

Research on Equilibrium Relation of Natural Resources Balance Sheet Based on Double-Entry Bookkeeping

The equilibrium relationship of natural resources balance sheet is the theoretical basis for compiling natural resources balance sheet and developing natural resources accounting. Because of the disagreement between the awareness of natural resources property and value, there are different understandings of balance relationship of natural resource balance sheet, which leads to the long-term dispute on the compilation of balance sheet of natural resources. The basic understanding of SEEA-2012’s “beginning + increase - decrease = end” is consistent. However, there is much controversy over the framework of the natural resources balance sheet. The researchers of natural resource believe that the natural resource balance sheet should be compiled based on the “early period + increase - decrease = end of term” of SEEA-2012, but this report cannot reflect natural resource liabilities, so it cannot be called the balance sheet of natural resources in strict sense and should be called the statistical report of natural resources. Many scholars in the accounting field believe that the balance sheet of natural resources should be compiled based on “assets = liabilities + rights and interests” and use complex accounts. However, because of the lack of understanding of natural resources, the concept of “asset liability = net assets” proposed by some scholars is also lack of practical significance. It is also impossible to design such an accounting system with double-entry bookkeeping. In this paper, based on the cross research of resource science and accounting theory, the framework of natural resource balance sheet is constructed with the property and value attributes of resources. The equilibrium relationship of the balance sheet is clarified, and the static balance relationship and dynamic balance relationship of natural resource balance sheet are studied. The static balance relationship of the natural resources balance sheet based on the double-entry accounting is generally expressed as “assets = equity”, which is the theoretical basis of debit and credit accounting; the dynamic balance relationship is expressed as “beginning + increase - decrease = end of period (beginning - decrease = end - increase)” and “income - output = surplus”, which is the theoretical basis for the period accounting. The paper further analyzes the equations of natural resources accounting system and the framework of natural resources balance sheet based on double-entry accounting.