中国自然资源资产负债表编制及运用的关键问题

完善的自然资源资产负债表编制体系,能为国家和各级政府摸清“家底”,进行宏观经济管理、资源配置等工作提供重要的数据信息。党的十八届三中全会提出探索编制自然资源资产负债表之后,与此相关的理论研究迅速增加,但针对自然资源资产负债表编制和运用的理论与实践仍存在一些模糊认识;诸如自然资源负债等难以确定的问题。着眼于此,本文对我国自然资源资产负债表的编制现状进行了认真的思考,总结出自然资源资产负债表编制和运用的六个关键问题,即对国际规范SEEA2012和SNA2008的认识问题,对以县级单位为起点的编制主体的认识问题,对单式和复式表格根本区别的认识问题,对实物量和价值量转换难点的认识问题,对自然资源资产负债表信息渠道与平台建设的认识问题,对自然资源资产负债表编制中各部门权责关系的认识问题。以此为基础,本文从国际做法和国内实践两个角度进行了分析,并提出了本文观点:编制和运用自然资源资产负债表,应全面理解、充分借鉴SEEA2012和SNA2008的国际规范;确立以县级及以下政府层级为起点的编制主体;转变为“从单式到复式”的编表思路,坚持使用复式表格;迈出实物量向价值量转化的重要一步,重视价值量核算;建设自然资源数据收集的信息渠道与平台;处理好自然资源资产负债表编制中各部门间的权责关系。本文研究有利于推进自然资源资产负债表编制与运用工作,发挥自然资源资产负债表在我国的生态文明建设中的重要作用。

Key issues in the preparation and application of natural resource balance sheets in China

A complete balance sheet system of natural resources can provide useful information for the country and the government to find out the‘family property’of natural resources,carry out macroeconomic management,and allocate resources.Since the third plenary session of the 18th central committee of the Communist Party of China,theoretical research on natural resource balance sheets has increased rapidly,but there are still some uncertainties in the theory and practice,such as the recognition of natural resource liabilities.Therefore,with some serious considerations of the status quo,this study identifies six key issues in the preparation and application of natural resource balance sheets,i.e.the understanding of the international systems of SEEA2012 and SNA2008,the understanding of compilation entities starting from the county-level statistical units,the fundamental differences between single and duplex tabular forms,the recognization of the difficulties in the transformation from physical quantity to value quantity,the establishment of information channels and platforms concerning natural resource balance sheets,and the power-responsibility relationship of departments in the compilation of natural resource balance sheets.Based on the understanding of these issues,this paper carries out an analysis on the international and domestic practices and suggests that in the compilation and application of natural resource balance sheets,one should:①fully understand and draw on the international systems of SNA2008 and SEEA2012;②establish county-level units as the starting point for the main preparation entities;③try to use duplex forms instead of single ones;④take an important step in the transformation from physical quantity to value quantity and attach importance to value accounting;⑤establish information channels and platforms for natural resource data collection;⑥handle properly the power-responsibility relationship between various relevant departments in the preparation of natural resource balance sheets.It is hoped that this article can be conducive to the promotion of the preparation and application of natual resource balance sheet,which plays a great role in the construction of ecological civilization in China.