自然资源资产价值核算理论与实践——基于马克思主义价值论的延伸  

The Theory and Practice of the Value Accounting of Natural Resource Asset:Based on the Extension of Marxist Value Theory

作　　者：马晓妍 曾博伟[3] 何仁伟[4] MA Xiaoyan;ZENG Bowei;HE Renwei(College of Land Science and Technology,China University of Geosciences(Beijing),Beijing 100083,China;Chinese Institute of Land and Resources Economy,Langfang Hebei 065201,China;College of Tourism,Beijing Union University,Beijing 100101,China;City Situation Survey Research Center,Beijing Academy of Social Sciences,Beijing 100101,China)

机构地区：[1]中国地质大学(北京)土地科学技术学院,北京100083 [2]中国自然资源经济研究院,河北廊坊065201 [3]北京联合大学旅游学院,北京100101 [4]北京市社会科学院市情调研中心,北京100101

出　　处：《生态经济》2021年第5期208-213,共6页Ecological Economy

基　　金：国家自然科学基金项目“山区农户生计与贫困、生态环境问题研究”(41461040);自然资源部专项项目“全民所有自然资源资产价值核算研究”(19110000000042)。

摘　　要：目前,国内尚未建立成熟统一的自然资源资产价值核算体系,更没有把自然资源资产的经济价值和生态价值进行统筹核算,其根源在于缺少自然资源资产价值核算的理论依据及指导标准。鉴于此,文章首先对自然资源资产的概念进行了辨析,在此基础上对自然资源资产价值进行了分类,并分别讨论了每类自然资源资产价值核算的理论依据。然后,给出了自然资源资产价值核算的思路和具体范围。最后,提出了自然资源资产价值统筹核算的路径和建议。通过研究得出自然资源资产价值核算要明确区分不同的自然资源资产价值类型,不同的自然资源资产价值类型对应不同的价值核算理论基础,其相应的核算内容、范围和方法也不相同。At present,there is no mature and unified accounting system for the value of natural resources assets in China,and even more no overall accounting for the economic value and ecological value of natural resources assets,and lacking the theoretical basis and guiding standards for the value accounting of natural resources assets.Given the above,the paper firstly distinguishes and analyzes the concepts of natural resource assets,and then classifies the value of natural resources assets,and gives the theoretical basis for each type of the natural resource assets value.Secondly,it analyzes the specific scope and framework of the value accounting of natural resource assets.Finally,the paper puts forward the path and suggestion of the overall accounting of the value of natural resource assets.It concluded that the value accounting of natural resource assets should clearly distinguish different types of the value of natural resource assets.Different types of the value of natural resource assets correspond to different theoretical foundations of value accounting,and the corresponding accounting content,scope and method are also different.

关 键 词：自然资源资产价值Ⅰ 自然资源资产价值Ⅱ 价值理论 价值核算 生态系统服务价值 

分 类 号：F062.2[经济管理—政治经济学]