资源环境核算:从国际经验到国内实践  

Resources and Environment Accounting:From International Experience to Domestic Practice

作　　者：姚霖[1,2] 黎禹[1,2] 

机构地区：[1]中国国土资源经济研究院,北京101149 [2]国土资源部资源环境承载力评价重点实验室,北京101149

出　　处：《国土资源情报》2016年第10期9-15,共7页Land and Resources Information

基　　金：国家重点研发计划<自然资源资产负债表编制与资源环境承载力评价技术集成与应用>(编号:2016YFC0503505);国家社科基金重大项目<基于自然资源资产负债表系统的环境责任审计研究>(编号:15ZDB160)

摘　　要：自然资源资产核算历程表明,自然资源资产负债表同资源环境核算一脉相承。自然资源资产负债表不仅具有资源资产核算的共性,还具备区别于资产负债表及环境经济核算的个性;科学定位自然资源资产负债表的功能,不仅要正确理解我国生态文明体制改革赋予自然资源资产负债表的政策旨愿,还需认识到它在实施自然资源资产确权、调查、监测、用途管制、自然资源资产离任审计与生态环境损害责任追究等自然资源资产管理改革环节中的关键性作用。The history of natural resources asset accounting indicates that the balance sheet of natural resources comes down in one continuous line with resources and environment accounting. The balance sheet of natural resources not only holds common characters of resources and environment accounting, but also shows its peculiarity different from balance sheets as well as environmental and economic accounting. In order to scientifically orient the function of the balance sheet of natural resources, it is essential to correctly understand the policy aims of the balance sheet of natural resources given by the reform of ecological civilization, and its crucial status during the reform of natural resources assets management segment, including implementing rights confirmation, investigating, monitoring, controlling the usage of natural resources assets and outgoing audit of natural resource assets, investigating the responsible party of ecological environment damage, etc.

关 键 词：自然资源资产负债表 自然资源核算 核算历程 

分 类 号：F205[经济管理—国民经济]