自然资源报告框架研究—基于中国自然资源会计管理需求的改进  

The Framework of the Natural Resources Report—Improvements based on the Natural Resource Accounting Administration Demands of China

作　　者：张欣晔 陈雅如 张宁 宋泊瑶 马尚宇 ZHANG Xinye;CHEN Yaru;ZHANG Ning;SONG Boyao;MA Shangyu(Development Research Center,National Forestry and Grassland Administration,Beijing 100714,China;School of Economics&Management,Beijing Forestry University,Beijing 100083,China;Institute of Forestry and Grassland Survey and Planning,National Forestry and Grassland Administration,Beijing 100714,China)

机构地区：[1]国家林业和草原局发展研究中心,北京100714 [2]北京林业大学经济管理学院,北京100083 [3]国家林业和草原局规划设计院,北京100714

出　　处：《Journal of Resources and Ecology》2024年第1期227-241,共15页资源与生态学报（英文版）

摘　　要：本文以现有自然资源会计研究为基础,尝试进一步丰富自然资源会计的管理属性,通过对现有研究成果的分析和对比,针对中国政府在资源管理方面的监督审计需求和自然资源资产负债表研究和实践中存在的不足,提出改进机制:构建自然资源报告。通过分析人为因素对自然资源带来的影响,给出自然资源报告的信息结构和账户内容,研究认为,自然资源报告体系在逻辑基础和理论基础方面具有合理性和可行性。该体系框架由基础情况报表、保护修复情况报表、资源利用情况报表、资源破坏情况报表四个部分组成,并给出了自然资源资产负债表、自然资源质量情况说明表、保护修复政策情况说明表、保护修复资金情况说明表、自然灾害情况表、破坏资源案件登记表的参考表式。研究可为以监督管理为主要诉求的自然资源管理制度创新提供参考。Based on the existing research on natural resource accounting,this study attempts to further enrich the administrative attributes of natural resource accounting.Through the analysis and comparison of previous publications,a mechanism for improving the construction of the natural resources report is proposed,with the dual aims of meeting the Chinese government’s supervision and audit demands in resource administration and overcoming the deficiencies of the Natural Resources Balance Sheet(NRBS)in scientific research and actual practice.By analyzing the influences of human factors on natural resources,the information structure and accounting contents of the natural resources report are given.The results demonstrate that the natural resource report system is reasonable and feasible in terms of its logical and theoretical basis.The framework of the system consists of four parts:the statement of the basic situation of natural resources,the statement of the protection and restoration of natural resources,the statement of resource use,and the statement of the degree of destruction of the natural resources.The results of this study provide reference statements for the NRBS,the natural resource quality statement,the protection and restoration policy statement,the protection and restoration funding statement,the natural disaster statement,and the registration form of resource destruction cases.This study provides a reference for the innovation of the natural resource administration system,in which the supervision and administration of natural resources are the main criteria.

关 键 词：自然资源资产负债表 自然资源会计 自然资源报告 

分 类 号：F810.6[经济管理—财政学] X37[环境科学与工程—环境工程]