我国自然资源核算的实践进展与理论体系构建  

Practical progress and theoretical system construction of natural resources accounting in China

作　　者：何利 沈镭[2] 张卫民[3] 陶建格 范振林 HE Li;SHEN Lei;ZHANG Wei-min;TAO Jian-ge;FAN Zhen-lin(School of Accounting,Henan Institute of Engineering,Zhengzhou 451191,China;Institute of Geographic Sciences and Natural Resources Research,CAS,Beijing 100101,China;School of Economics and Management,Beijing Forestry University,Beijing 100083,China;Systems and Industrial Engineering Technology Research Center,Zhongyuan University of Technology,Zhengzhou 450007,China;Chinese Academy of Natural Resources Economics,Beijing 101149,China)

机构地区：[1]河南工程学院会计学院,郑州451191 [2]中国科学院地理科学与资源研究所,北京100101 [3]北京林业大学经济管理学院,北京100083 [4]中原工学院系统与工业工程研究中心,郑州450007 [5]中国自然资源经济研究院,北京101149

出　　处：《自然资源学报》2020年第12期2968-2979,共12页Journal of Natural Resources

基　　金：河南省高校科技创新人才支持计划(2018-CX-011);河南省高校哲学社会科学创新团队建设计划(2019-CXTD-10);教育部社科规划项目(19YJA630067);河南工程学院科研培育基金项目(PYXM202022)。

摘　　要：加强自然资源核算理论研究与实践工作是完善自然资源治理体系和提升治理能力的基础。基于WSR"物理、事理、人理"方法论,对自然资源核算理论和文献开展研究,探索构建我国的自然资源核算体系。研究结果表明:WSR系统方法论适宜于自然资源核算分析;基于WSR系统分析,自然资源核算体系结构包括宏观的以服务于宏观经济规划和经济决策为目的的自然资源国民经济核算,中观的以服务于政府资产管理为目的的自然资源资产管理核算,微观的以服务于企业自然资源资产经营和市场要素配置为目的的企业经营性自然资源会计核算;基于WSR方法构建的自然资源核算体系有助于明晰各层次核算目的、核算框架、实现途径、核算方法上的选择。Natural resources play a vital role in the economic development of a country.Natural resources accounting has become an important natural resources management tool in recent years, and it is an important part of the natural resource governance system. Natural resources accounting is an effective way to improve the governance capacity of natural resources. SEEA 2012 and SNA 2008 play a crucial role in the theoretical research and accounting practice of natural resources. They are the important theoretical framework of natural resources accounting at home and abroad. In the new era of rapid development of informatization technology, China’s balance sheet and resources accounting idea of natural resource asset management promote the construction of China’s natural resource governance system and improve China’s natural resource governance capacity. At present, in the theory of natural resources accounting, there is still a lack of unified understanding of the accounting framework and method, and in practice, there is also a lack of an effective accounting system.Therefore, it is necessary to systematically analyze the theoretical results of current natural resources accounting and establish the natural resources accounting system in China to guide the practice of natural resources accounting. Based on WSR methodology, this paper studies the theory and literature of natural resources accounting, and considers the establishment of China’s natural resources accounting system. The main conclusions of this study are as follows:The natural resources accounting system should systematically analyze the "WSR" of natural resources accounting;based on the "WSR" analysis, the natural resources accounting consists of the national economic accounting of natural resources, the government asset management accounting of natural resources and the enterprise operation asset accounting of natural resources. The national economic accounting of natural resources is helpful for making macroeconomic plan and economic decision-making

关 键 词：自然资源核算 实践进展 理论体系 WSR方法论 

分 类 号：F205[经济管理—国民经济] F235