自然资源资产负债表研究进展综述  

A review of natural resource asset balance sheets

作　　者：杜文鹏 闫慧敏[1,3,4] 杨艳昭[1,3,4] DU Wenpeng;YAN Huimin;YANG Yanzhao(Institute of Geographic Sciences and Natural Resources Research, Chinese Academy of Sciences, Beijing 100101, China;College of Earth Science and Resources, Chang-an University, Xi＇ an 710054, China;College of Resources and Environment, University of Chinese Academy of Sciences, Beijing 100049, China;Key laboratory of Assessment of Resources and Environment Carrying Capaci（y of Ministry of Land and Resources, Beijing 101149, China)

机构地区：[1]中国科学院地理科学与资源研究所,北京100101 [2]长安大学地球科学与资源学院,西安710054 [3]中国科学院大学资源与环境学院,北京100049 [4]国土资源部资源环境承载力评价重点实验室,北京101149

出　　处：《资源科学》2018年第5期875-887,共13页Resources Science

基　　金：中国科学院战略性先导科技专项(A类)资助(XDA19040301);国家重点研发计划项目(2016YFC0503505);西藏重大科技专项(Z2016C01G01)

摘　　要："探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计"对缓解中国经济增长与资源、环境之间的矛盾,实现资源可持续利用、社会经济可持续发展与生态文明建设具有重要意义。由于自然资源资产负债表是中国近期提出的全新概念,现阶段自然资源资产负债表编制存在着诸多问题与障碍。本文首先通过对2014年1月1日至2017年12月31日"中国知网"收录的围绕"自然资源资产负债表"为研究核心的295篇文章进行分析,从文献年代、作者、研究单位、载文期刊以及研究内容等角度阐明自然资源资产负债表的研究概况;然后从自然资源资产负债表理论研究、方法研究和实践研究三大方面具体阐述自然资源资产负债表的研究现状及成果。研究结果表明:自然资源资产负债表相关研究现处于初期阶段,相关理论基础和方法体系并不完善;研究属于多学科交叉研究,研究领域存在明显合作现象;自然资源资产负债表构成要素、核算方法与表式结构是现阶段的研究热点;自然资源资产负债表编制技术体系的基本框架已经形成;但对自然资源资产负债表编制理论基础的研究十分匮乏,自然资源资产负债界定与核算、自然资源资产与负债价值化等一系列关键问题的方法论研究将成为今后研究的重点。Exploring and compiling natural resource asset balance sheet can ease the contradiction between economic growth and resource utilization and help realize sustainable utilization, socialeconomic sustainable development and ecological civilization construction. However, natural resource asset balance sheets are new concepts proposed in China and there are many obstacles. In this article we illuminate research on natural resource asset balance sheets from documentary years,authors, research institutions and contents by analyzing 295 studies p[ublished in the China National Knowledge Infrastructure（CNKI） database from January 1, 2014 to December 31, 2017.We elaborated the research status and achievements of natural resource asset balance sheets from theoretical research, methodological research and practical research, illuminating the directions and key issues of natural resource balance sheets in the future. Our research results show that research into natural resource asset balance sheets is at an initial stage; relevant theories and methods are faulty; and interdisciplinary research and obvious cooperative research are common. The accounting method and tabular structure of natural resource asset balance sheets are research hotspots, and the basic framework of the technical system has been formed. However, fundamental theoretical research of natural resource asset balance sheets is lacking and fundamental theoretical research, liabilities definition and accounting research, natural resources assets and liabilities valued research will dominate future work.

关 键 词：自然资源资产负债表 表式结构 自然资源资产 负债核算 

分 类 号：F205[经济管理—国民经济] F231.1