自然资源资产核算研究进展与展望  

Research progress and prospect of natural resource asset accounting

作　　者：刘丹妮 贾玲[2] 沙金霞 邢钰涵 LIU Danni;JIA Ling;SHA Jinxia;XING Yuhan(School of Earth Science and Engineering,Hebei University of Engineering,Handan 056038,China;Department of Water Resources,China Institute of Water Resources and Hydropower Research,Beijing 100038,China)

机构地区：[1]河北工程大学地球科学与工程学院,河北邯郸056038 [2]中国水利水电科学研究院水资源研究所,北京100038

出　　处：《水利经济》2024年第6期14-24,75,共12页Journal of Economics of Water Resources

基　　金：国家重点研发计划项目(2023YFF1304202);美国环保协会EDF资助项目(C2024024)。

摘　　要：通过系统梳理土地、矿产、林业、大气和水等5种自然资源资产的基本内涵、确认条件和核算范围,总结了国内外自然资源资产核算体系的形成脉络、基本构成及实践经验;从基本前提、优缺点、适用条件和应用情况等方面对各类自然资源资产核算方法进行比对、筛选和解析;从系统整体角度出发,提出了基于主体功能区划分的区域自然资源资产统一核算流程;结合自然资源资产产权制度改革、大数据平台建设和社会价值核算方法等,对自然资源资产核算的未来方向进行展望,为全面客观核算自然资源资产提供参考与借鉴。By systematically reviewing the basic connotations,identification conditions and accounting scopes of five kinds of natural resource assets,land,minerals,forestry,atmosphere and water,this paper summarizes the formation,basic composition and practical experiences of natural resource asset accounting systems at home and abroad.Based on the basic premises,advantages and disadvantages,applicable conditions and application,various accounting methods for natural resource assets are compared,screened and analyzed.From a systematic perspective,a unified accounting process for regional natural resource assets based on the division of main functional zones is proposed.Furthermore,combined with the reform of property rights system of natural resource assets,the construction of big data platforms,and social value accounting methods,the future directions of natural resource asset accounting are prospected to provide reference for the comprehensive and objective accounting of natural resource assets.

关 键 词：自然资源 资产核算 实物量 价值量 综合核算 

分 类 号：TV122[水利工程—水文学及水资源]