国有自然资源资产会计核算相关问题研究  

Research on Issues Related to the Accounting of State-owned Natural Resource Assets

作　　者：胡文龙[1] 史丹[1] HU Wenlong;SHI Dan(Institute of Industrial Economics,CASS,100006)

机构地区：[1]中国社会科学院工业经济研究所,北京市100006

出　　处：《财经智库》2024年第6期5-20,142,143,共18页Financial Minds

基　　金：国家高端智库重点研究课题“国有自然资源资产会计核算相关问题研究”(2022C-62号);中国社会科学院学科建设“登峰战略”(会计学科)资助计划阶段性成果。

摘　　要：自然资源资产是资产化的自然资源,是我国国有资产的重要组成部分,也是我国国家财富的重要体现。科学合理地确认、计量、记录和报告国有自然资源资产,是建立国有自然资源资产报告制度,摸清我国自然资源资产“家底”的基础和前提,对加强国有自然资源精细化管理与集约高效利用意义重大。本文在厘清自然资源资产“会计核算”与“统计核算”两种主流但差异较大的理论界定的基础上,重点就国有自然资源资产的概念界定、核算范围、记账主体、会计计量、信息披露等“会计核算”重点问题进行了深入研究,并提出政策建议:为加强国有自然资源资产会计核算,有必要制定政府会计具体准则《自然资源资产》;建议成立自然资源资产政府会计准则专家委员会,确定自然资源资产政府会计准则主要内容,加强自然资源资产会计核算理论研究,有序推进自然资源资产台账管理试点,加强国有自然资源资产会计核算应用研究。Natural resource assets,which are capitalized natural resources,constitute an important component of China’s state-owned assets and also serve as a signifi cant manifestation of China’s national wealth.Scientifi cally and reasonably confi rming,measuring,recording,and reporting state-owned natural resource assets is the foundation and prerequisite for establishing a reporting system for state-owned natural resource assets and clarifying the“true state”of China’s natural resource assets.It is of great signifi cance for strengthening the management of state-owned natural resources.This article clarifi es the two mainstream but signifi cantly different theoretical defi nitions of natural resource assets,namely“accounting measurement”and“statistical accounting”.It focuses on in-depth research on key issues related to“accounting measurement”such as the conceptual definition,accounting scope,accounting entity,accounting methods,information disclosure,and international experience of state-owned natural resource assets.It also draws valuable research conclusions.To strengthen the accounting of state-owned natural resource assets,it is necessary to formulate a specific government accounting standards for natural resource assets.It is suggested to establish a government accounting standards expert committee for natural resource assets,determine the main content of government accounting standards for natural resource assets,strengthen the theoretical research on natural resource asset accounting,orderly promote the pilot project of natural resource asset ledger management,and strengthen the applied research on accounting of state-owned natural resource assets.

关 键 词：国有自然资源资产 会计核算 政府会计准则 

分 类 号：F27[经济管理—企业管理]