自然资源资产负债表要素重分类及其填列  

Reclassification and Filling of Elements of Natural Resources Balance Sheet

作　　者：韩鹏 Han Peng(School of Business Administration,Henan Polytechnic University,Jiaozuo Henan 255090,China)

机构地区：[1]河南理工大学工商管理学院,河南焦作255090

出　　处：《统计与决策》2023年第9期52-56,共5页Statistics & Decision

摘　　要：编制自然资源资产负债表的理论瓶颈主要是自然资源负债与净资产要素的确认。文章将自然资源资产负债表要素重分类如下:自然资源负债由正常开采与消耗、过度开采与消耗、不可抗力下的自然资源损失、人类经济活动负外部性下的自然资源损失四个部分构成,这四个部分均可进行显性损耗与潜性损耗确认;净资产由建设投资、治理投资和资本公积三个部分构成。自然资源负债与净资产重分类后,资产与净资产具有了实质性的勾稽关系,有利于自然资源资产评价体系的建立。The theoretical bottleneck in preparing a natural resource balance sheet is the recognition of the natural resource liability and net asset elements.The paper reclassifies the balance sheet elements of natural resources as follows:Natural resources liabilities consist of such four parts as normal exploitation and depletion,overexploitation and depletion,natural resources losses under force majeure,and natural resources losses under negative externalities of human economic activities,and both dominant loss and latent loss can be confirmed in these four parts;net assets include construction investment,governance investment and capital surplus.After the reclassification of natural resource liabilities and net assets,assets and net assets have a substantial articulation,which is conducive to the establishment of natural resources assets evaluation system.

关 键 词：自然资源资产 自然资源负债 自然资源所有者权益 自然资源资产负债表 

分 类 号：F231[经济管理—会计学]