全民所有自然资源资产核算框架与方法研究  

Research on the Accounting Framework and Methods of Natural Resource Assets Owned by the Whole People

作　　者：李政 王孝德 范振林 马泽忠 肖禾 何伟[4] LI Zheng;WANG Xiaode;FAN Zhenlin;MA Zezhong;XIAO He;HE Wei(Chongqing Center for Geomatic Information and Remote Sensing Application,Chongqing 401121,China;Chongqing Municipal Bureau of Planning and Natural Resources,Chongqing 401121,China;Chinese Academy of Natural Resources Economics,Beijing 101149,China;The Faculty Geography Resources Sciences,Sichuan Normal University,Chengdu 610066,China)

机构地区：[1]重庆市地理信息和遥感应用中心,重庆401121 [2]重庆市规划和自然资源局,重庆401121 [3]中国自然资源经济研究院,北京101149 [4]四川师范大学地理与资源科学学院,成都610066

出　　处：《中国国土资源经济》2022年第10期30-38,共9页Natural Resource Economics of China

基　　金：中国国土勘测规划院委托项目“两山转化政策和生态补偿制度研究”(20211211215);四川省自然资源厅科技创新项目“土地估价、土地利用评价成本核算研究”(KJ-2018-19)。

摘　　要：当前,全民所有自然资源资产核算中存在价值内涵不统一、估值定价方法难确定等问题。文章在明晰全民所有自然资源资产核算内涵,梳理国内外关于自然资源资产核算研究进展的基础上,按照核算范围、对象和需求的不同,将其归纳为宏观、中观、微观三个层次;并以现阶段我国全民所有自然资源资产管理需求为导向,以确权登记、资产清查、有偿使用等工作为基础,从明确核算功能定位、制定资产分类标准、统一资产核算内涵、确定价值核算内容、选取资产核算方法等方面提出构建全民所有自然资源资产核算框架的建议。At present,there are some problems in the accounting of natural resource assets owned by the whole people,such as the inconsistent value connotation and the difficulty of determining valuation and pricing methods.On the basis of clarifying the connotation of accounting of natural resource assets owned by the whole people and summarizing the research progress of accounting of natural resource assets at home and abroad,according to the different accounting scope,objects and needs,this paper classifies the accounting of natural resource assets owned by the whole people into three levels:macro,meso and micro;guided by the management needs of natural resource assets owned by the whole people in China at the present stage,and based on the work of right confirmation registration,asset inventory,paid use,this paper puts forward suggestions on the construction of the accounting framework of natural resource assets owned by the whole people from many aspects,such as clarifying the positioning of accounting functions,formulating asset classification standards,unifying the connotation of asset accounting,determining the content of value accounting,and selecting asset accounting methods.

关 键 词：全民所有 自然资源资产 核算框架 方法 

分 类 号：F062.1[经济管理—政治经济学] F205