自然资源资产负债表编制研究——以云南省景东县森林资源资产为例  

Research on the Compilation of Balance Sheet of Natural Resources——A Case study of the Forest Resources Assets of Jingdong County in Yunnan Province

作　　者：王智晨 张颖[1] WANG Zhichen;ZHANG Ying(School of Economics and Management,Beijing Forestry University,Beijing 100083,China)

机构地区：[1]北京林业大学经济管理学院

出　　处：《中国国土资源经济》2020年第1期182-190,81,共9页Natural Resource Economics of China

基　　金：全国统计科学研究重大项目“SEEA框架下自然资源资产估价方法及负债表编制的统计规范研究”(2017LD03)

摘　　要：文章以SEEA2012为理论依据,结合当前既有研究成果,提出自然资源资产负债表编制中应当围绕自然资源本身“量”与“质”的变化开展实践探索,阐述了自然资源资产、负债等相关概念的新看法,提出了自然资源资产负债率与自然资源资产合理负债区间的假设;并以云南景东森林资源资产为例,编制了森林资源资产负债表。结论:自然资源资产负债表的研究需要依赖生态红线、资源合理利用等评估手段的支持,未来相关研究与实践应当将重点放在合理负债区间与新价值核算技术探索上,更好为自然资源管理及政策决策、预警提供支持。According to the theory of SEEA2012 and the current research results,the paper puts forward that in the compilation of the balance sheet of natural resources,practical exploration should be carried out around the change of"quantity"and"quality"of natural resources,and states the new ideas on concepts of natural resources assets and liabilities,then assumes the hypothesis of natural resources assets liability ratio and reasonable liability range of natural resources assets.Besides taking the forest resources assets of Jingdong County in Yunnan Province as an example,the balance sheet of forest resources is compiled.Conclusion:the research of the balance sheet of natural resources needs the support of ecological red line,rational utilization of resources and other evaluation measures.In the future,relevant research and practice should focus on the exploration of reasonable liability range and new value accounting technology,in order to provide stronger support to the management of natural resources,policy decision and early warning.

关 键 词：SEEA2012 自然资源资产 资产负债表 森林资源资产 

分 类 号：F062.1[经济管理—政治经济学] F231.1