自然资源资产负债核算:理论进展、实践困境与中国特色体系构建  

Natural Resource Asset-liability Accounting:Theoretical Progress,Practical Difficulties and the Construction of the System With Chinese Characteristics

作　　者：韩君 宋传智 Han Jun;Song Chuanzhi(School of Statistics and Data Science,Lanzhou University of Finance and Economics,Lanzhou 730020,China)

机构地区：[1]兰州财经大学统计与数据科学学院,兰州730020

出　　处：《统计与决策》2024年第1期35-40,共6页Statistics & Decision

基　　金：国家社会科学基金一般项目(22BTJ001)。

摘　　要：自然资源资产负债核算的理论研究与实践探索自党的十八届三中全会以来一直受到党和国家的高度重视。囿于自然资源资产负债核算的复杂性以及学科交叉性的特点,当前国内外理论研究方面存在体系不健全、概念表述不清晰、核算逻辑不统一等问题;在实践应用上也存在缺乏科学和系统的理论指导、核算技术不规范以及功能定位不完整等困境。鉴于当前的理论进展与实践困境,文章结合中国全民所有自然资源的管理特点与SNA和SEEA,利用交叉学科技术创新,构建中国特色自然资源资产负债核算体系框架,以期为生态系统碳汇核算、生态补偿以及自然资源核算的国际比较提供参考。Since the Third Plenary Session of the 18th CPC Central Committee,the theoretical research and practical exploration of natural resource asset-liability accounting have been highly valued by the Party and the state.Due to the complexity of natural resource asset-liability accounting and the interdisciplinary nature of the field,current theoretical research faces problems such as an incomplete theoretical system,unclear concept representation,and inconsistent accounting logic.Besides,in practical application,there also exist difficulties such as lack of scientific and systematic theoretical guidance,non-standard accounting techniques and incomplete functional positioning.In view of the current theoretical progress and practical difficulties,this paper combines the management characteristics of natural resources owned by the whole people in China with SNA and SEEA,and uses cross-disciplinary technological innovation to construct the framework of natural resource asset-liability accounting system with Chinese characteristics,so as to provide reference for ecological system carbon sink accounting,ecological compensation,and international comparison of natural resource accounting.

关 键 词：自然资源 资产负债核算 理论体系 实践应用 

分 类 号：F062.1[经济管理—政治经济学]