基于国家治理视角的我国政府自然资源会计准则制定问题研究  

Study on the Development of Accounting Standards for Natural Resources of Chinese Government Based on the Perspective of National Governance

作　　者：吴杰[1] 祁芳梅[1] 张俊瑞[2] Wu Jie

机构地区：[1]长江大学经济与管理学院,434023 [2]西安交通大学管理学院,710049

出　　处：《会计研究》2020年第9期3-15,共13页Accounting Research

基　　金：国家社科基金后期资助重点项目(20FGLA005);国家自然科学基金面上项目(72072143);湖北省教育厅人文社会科学研究重点项目(16D022)的资助。

摘　　要：本文基于国家治理视角探讨了制定政府自然资源会计准则的相关问题:自然资源与自然资源资产的概念与分类、政府自然资源会计准则涉及的资源范围、政府自然资源会计准则与企业自然资源会计准则涉及活动的范围、关于统计与会计角度的自然资源资产负债表以及政府自然资源会计准则制定的策略与思路等;建议借鉴自然资源会计准则较成熟国家的经验和石油天然气行业企业会计准则的理念及计量披露模式、注意会计准则与现行自然资源法律法规相互协调、分类分步制定会计准则;同时,应根据我国自然资源的管理情况,分析、梳理自然资源会计准则应涉及的资源范围、每种资源所有权与所涉及的法律法规、管理阶段、管理成本、行政性收入和税收收入等情况,为制定我国政府自然资源会计准则奠定基础,进而促进国家治理体系中自然资源产权治理体系的现代化。This paper discusses the issues related to the formulation of government accounting standards for natural resources:the concept and classification of natural resources and natural resources assets,the scope of resources involved in government natural resources accounting standards,the government natural resource accounting standards and the enterprise natural resources accounting standards involve the scope of activities,the balance sheet of natural resources from the angles of statistics and accounting,and the strategies and ideas of government natural resources accounting standards.It is suggested to draw lessons from the experience of countries with more mature natural resources accounting standards and the measurement and disclosure mode of accounting standards for oil and natural gas enterprises,pay attention to the coordination of the standards with the existing laws and regulations of natural resources,and make accounting standards by classification and step by step.At the same time,according to the situation of natural resources management in our country,we should analyze and sort out the scope,ownership,laws and regulations of each kind of resources,management stage,management cost,administrative income and tax revenue,and lay the foundation development of for our government’s accounting standards on natural resources.and then promote the modernization of the governance system of natural resources property right system in the national governance system.

关 键 词：政府自然资源会计准则 自然资源资产 确认 计量 报告 补充披露 

分 类 号：F205[经济管理—国民经济] F810.6F275