自然资源负债核算问题探讨  

Discussion on the Accounting for Natural Resource Liabilities

作　　者：杨燕燕 王永瑜 徐绮阳 Yang Yanyan;Wang Yongyu;Xu Qiyang(School of Statistics,Lanzhou University of Finance and Economics,Lanzhou 730020,China)

机构地区：[1]兰州财经大学统计学院,兰州730020

出　　处：《统计与决策》2022年第22期5-10,共6页Statistics & Decision

基　　金：甘肃省哲学社会科学规划基金项目(19YB019);兰州财经大学科研创新团队支持计划项目(2020LC03)。

摘　　要：自然资源负债核算是编制自然资源资产负债表的关键。文章基于SEEA2003视角论证了自然资源负债要素存在的必然性,并在此基础上,从自然资源负债理论、方法与实践应用三个方面梳理自然资源负债核算的研究内容。结果表明:自然资源负债核算涉及多门交叉学科,理论基础依据自然资源资产负债表是属于会计学概念还是统计学范畴展开;基本内涵主要从环境会计、环境经济核算、政府治理、可持续利用这四个研究视角进行界定;核算方法与实践应用不够系统和全面。最后,依据SEEA2012中心框架内的自然资源分类,尝试确定自然资源负债核算的具体内容与基本表式。The accounting of natural resource liabilities is the key in the compilation of natural resources balance sheet.Based on the perspective of SEEA 2003,this paper demonstrates the inevitability of the existence of natural resource liabilities,and on this basis,summarizes the research content of the accounting of natural resource liabilities from three aspects:theory,method and practical application of natural resource liabilities.The results go as below:The accounting of natural resource liabilities involves many interdisciplinary disciplines.The theoretical basis is based on whether the balance sheet of natural resources belongs to the concept of accounting or the category of statistics.The basic connotation is mainly defined from four research perspectives:environmental accounting,environmental economic accounting,government governance and sustainable utilization.The accounting method and practical application are not systematic and comprehensive.Finally,according to the classification of natural resources in the central framework of SEEA 2012,the paper tries to determine the specific content and basic table type of natural resource liability accounting.

关 键 词：自然资源负债 SEEA2003 核算方法 表式结构 

分 类 号：F062.1[经济管理—政治经济学]