负债、环境负债与自然资源资产负债  

An Analysis on the Relationship of Liability,Environmental Liability and Natural Resources Liability

作　　者：耿建新[1] 唐洁珑 

机构地区：[1]中国人民大学,100872

出　　处：《审计研究》2016年第6期3-12,共10页Auditing Research

基　　金：国家社会科学基金重点项目"新环境下的自然资源资产审计与环境责任审计研究"(项目编号:15AZD060)的阶段性成果

摘　　要：党的十八届三中全会公报提出"探索编制自然资源资产负债表",在学术界引起了较大的震动。但是,与此相关的学术、实务界对这一报表的构成要素及其表达方式一直存在较大的争议,甚至形成了编制报表工作的隐形障碍。本文试图以自然资源负债的存在及其表现为线索进行分析与探讨,为此项重要工作的顺利开展扫清障碍。首先回顾了负债、环境负债和自然资源负债的由来及相关定义,并对三者的关系进行了分析。本文认为,根据三者的关系及国际上的相关指南和实践,相对于自然资源资产的负债这一要素至少在现阶段还不能确认,自然资源资产负债表应当正名为自然资源资产平衡表;学术界、实务界中主张确认自然资源负债的一方实际是混淆了环境负债和自然资源负债的关系,陷入了理论的怪圈和泥潭。由此,本文建议,将自然资源资产负债表正名为自然资源资产平衡表,此提法既符合与国际接轨的需要,也符合表格编制的实质。The Third Plenary Session of 18th CPC Central Committee proposed the task of exploring and preparing natural resources balance sheet, drawing great attention from academia. However, there is debate on the elements and format of this sheet, which has potentially hindered the prepare task. To remove the blocks in the preparation, this paper focuses on the existence and manifestation of natural resources liability, and analyzes the relationship of liability, environmental liability and natural resources liability based on a review the origin and definition of them. We deem that it＇ s unable to define natural resources liability at the current stage and therefore the Chinese name of this sheet should be revised. Voices claiming the definitionof natural resources liability actually confuse environ- mental liability and natural resources liability, getting themselves into trouble. As a result, we suggest tp revise the Chinese name of this sheet to keep in line with the international practice and the essence of its preparation.

关 键 词：负债 环境负债 自然资源资产负债表 

分 类 号：F231.1[经济管理—会计学]