国有自然资源资产专项报告制度完善建议  

Suggestions on Improving the Special Reporting System for State-Owned Natural Resources Assets

作　　者：敖宁谦 谢志林 AO Ningqian;XIE Zhilin(Guiyang Urban Planning and Designing Institute,Guiyang Guizhou 550081,China)

机构地区：[1]贵阳市城乡规划设计研究院,贵州贵阳550081

出　　处：《中国国土资源经济》2025年第2期41-47,共7页Natural Resource Economics of China

基　　金：贵阳市2021—2023年度国有自然资源资产专项报告;贵阳市各区县2021—2023年度国有自然资源资产专项报告;贵阳市国有自然资源资产管理人大监督评价指标体系研究。

摘　　要：通过分析国有自然资源资产报告制度实践发现,当前国有自然资源资产报告存在报告范围界定不清、重实物量轻价值量、重静态报告轻动态分析、管理评价制度尚未建立、信息平台建设滞后等有待完善之处。新发展趋势下,国有自然资源资产报告应由静态报告转向动态分析,由实物量报告为主转向实物量、价值量并重,由有形报告转向有效监督,由现状评价转向决策支撑。针对现状问题,提出相关建议:①出台报告编制标准,规范报告口径;②衔接各类调查数据,摸清资产家底;③研究价值核算标准,拓展报告内容;④构建管理评价体系,建立反馈机制;⑤推进信息平台建设,提升管理水平。Through analyzing the practice of state-owned natural resources assets reporting system,it is found that the current state-owned natural resources assets reporting have some shortcomings to be improved,such as unclear definition of reporting scope,emphasis on material quantity but neglect of value quantity,emphasis on static report but neglect of dynamic analysis,management evaluation system has not been established,and information platform construction lags behind.Under the new development trend,the reports of state-owned natural resources assets should be changed from static reporting to dynamic analysis,from mainly physical quantity reporting to physical quantity and value quantity,from tangible reporting to effective supervision,from status evaluation to decision-making support.In view of the current situation,relevant suggestions are put forward:①issue standards for report compilation and standardize the caliber of reports;②connect all kinds of survey data to clarify the assets;③study the standard of value accounting and expand the content of report;④construct management evaluation systems and establish feedback mechanisms;⑤promote the construction of information platforms and improve management level.

关 键 词：国有自然资源资产 专项报告 产权 实物量 价值量 国有资产 

分 类 号：F301.22[经济管理—产业经济] F062.1