从自然资源资产负债表编制逻辑到平行报告体系——基于会计学视角的思考  

Logic Underlying the Balance Sheet Preparation and a Parallel Natural Resource Reporting System——From an Accounting Perspective

作　　者：王湛[1] 刘英[1] 殷林森 潘安娥[1] Wang Zhan

机构地区：[1]武汉理工大学管理学院,430070 [2]上海立信会计金融学院金融科技学院,201209

出　　处：《会计研究》2021年第2期30-46,共17页Accounting Research

摘　　要：本文采用规范研究法,对自然资源各大会计要素进行明确界定,在此基础上设计了自然资源资产负债表和自然资源损益表的具体表式,提出面向自然资源资产离任审计的平行报告体系框架;从自然资源平行报告体系与会计学一般原理与实务的契合性角度论证了平行报告体系形成的逻辑基础,阐明构建这一平行报告体系的必要性与可行性,指出相应的实现途径;并以森林资源为例详细分析了自然资源资产负债表、损益表与存量及变动表两两间的勾稽关系,据此讨论了平行报告体系的数据共享问题、应计项目的确认问题,以及自然资源资产负债表为离任审计提供的直接依据问题,提出相应建议。Using the normative research methodology, this article tried to define precisely each element of natural resource accounting.Based on this, the specific format of natural resource income statement as well as of the balance sheet is presented respectively.Furthermore, we develop a parallel natural resource reporting system for the purpose of off-office auditing.Also, this article discusses the logical basis of the formation of a parallel natural resource reporting system from a perspective of the perfect correspondence between this system and the accounting principles.Based on an analysis of the feasibility as well as necessity of the parallel reporting system development, we try to figure out the ways to achieve it.Besides, taking the forest resources as an example, this article demonstrates the numerical relation between any two corresponding items in the natural resource balance sheet, the income statement and the concerned statistics chart, based on which three issues are addressed.They include those of the data sharing, loss recognition on an accrual basis, and what information the natural resource balance sheet can provide for off-office auditing purposes.

关 键 词：自然资源核算 自然资源会计要素 平行报告体系 自然资源资产负债表 自然资源损益表 

分 类 号：F205[经济管理—国民经济] F235