自然资源资产负债表制度之建构  

Construction of Balance Sheet System of Natural Resources

作　　者：胡中华[1] 陈春博 Hu Zhonghua;Chen Chunbo(School of Public Administration,China University of Geosciences,Wuhan,,Hubei 430074)

机构地区：[1]中国地质大学公共管理学院,湖北武汉430074

出　　处：《河南财经政法大学学报》2021年第1期1-12,共12页Journal of Henan University of Economics and Law

基　　金：国家社科基金项目“生态保护红线的划定程序与法律效力研究”(项目编号:20BFX179);“青海省第三次全国国土调查成果省级汇总与服务平台建设”项目的阶段性成果。

摘　　要：自然资源资产负债表是彻底摸清自然资源“家底”、实现自然资源治理法治化与现代化的重要工具。目前,由于缺乏有力、明确的制度支持,自然资源资产负债表编制工作尚无法大力推行,影响到自然资源资产离任审计、生态环境损害责任追究等生态文明考核机制的落实。应当通过立法,以法律的形式建立健全自然资源资产负债表制度,设置明晰的自然资源资产负债表编制主体义务规则和责任规则,设定明确的编制程序和合理的科目账户,协调自然资源资产负债表制度与生态环境统计制度、自然资源调查制度之间的关系。The balance sheet of natural resources is an important tool to find out the“family property”of natural resources and realize the rule of law and modernization of natural resources governance.At present,due to the lack of strong and clear system support,the balance sheet compilation of natural resources can not be vigorously carried out,which affects the implementation of ecological civilization assessment mechanisms such as the outgoing audit of natural resources assets and the investigation of ecological environmental damage liability.We should adopt legislation to establish and improve the balance sheet system of natural resources in the form of law,set up clear rules on the obligations and responsibilities of the subject in the balance sheet of natural resources,set up clear procedures for the compilation and reasonable account of subjects,and coordinate the relationship between the balance sheet system of natural resources and the statistical system of ecological environment and the survey system of natural resources.

关 键 词：自然资源 资产负债表 自然资源核算 

分 类 号：D922.6[政治法律—环境与资源保护法学]