实施全民所有自然资源资产预算的理论、逻辑与改革路径  

The theory, logic, and reform path of implementing the budget for natural resource assets owned by the whole people

作　　者：陈旭东 鹿洪源 CHEN Xu-dong;LU Hong-yuan(School of Public Finance and Administration,Tianjin University of Finance and Economics,Tianjin 300222,China)

机构地区：[1]天津财经大学财税与公共管理学院,天津300222

出　　处：《自然资源学报》2025年第3期618-635,共18页Journal of Natural Resources

基　　金：天津市市级全民所有自然资源资产所有权委托代理机制试点项目(HX22-036)。

摘　　要：实施全民所有自然资源资产预算对保障自然资源资产所有者权益落实和职责履行具有重要意义,是完善自然资源资产收益管理制度的必要内容。基于委托代理理论、整体性治理理论、复式预算原则和受益原则,阐述了实施全民所有自然资源资产预算的现实逻辑和改革路径。在全面深化改革的背景下,基于收支科目调整的思路改造“政府性基金预算”和改造“国有资本经营预算”是实施全民所有自然资源资产预算的可选路径。为推动全民所有自然资源资产预算的实施,要明确公益性自然资源资产的收益管理与分配原则;明确委托代理关系,完善预算协调机制;编制滚动预算和中长期规划,协调经常预算与资本预算;强化预算绩效管理理念,重视预算公开与预算监督。Revenue from natural resource assets owned by the whole people is an important part of national fiscal revenue,and strengthening budget management is of great significance in realizing the rights and interests and fulfilling the responsibilities of owners of natural resource assets owned by the whole people.Based on the logic of principal-agent theory,holistic governance theory,compound budget principle and benefit principle,this paper argues that the implementation of the budget for natural resource assets owned by the whole people is a necessary choice to promote the unification of the rights and responsibilities of natural resource asset owners.The implementation of the budget for natural resource assets owned by the whole people is not only conducive to optimizing the structure of fiscal revenue,realizing the central and local government fiscal rights and expenditure responsibilities in the field of natural resources,and dealing with the relationship between the government and the market,but also an important way to strengthen the overall function of the full-caliber budget and further improve the full-caliber budget management system.Under the background of the pilot commissioning mechanism for the ownership of natural resource assets owned by the whole people and the new round of reform of the fiscal and tax system,based on adjustments to the government revenue and expenditure classification accounts,this paper believes that the gradual transition from"government fund budget"to"budget for natural resource assets owned by the whole people"and the gradual transition from"state-owned capital operating budget"to"budget for assets and capital operations owned by the whole people"are the two alternative ways of implementing the budget for natural resource assets owned by the whole people.In addition,the implementation of the budget for natural resource assets owned by the whole people should focus on the four aspects of"value accounting,budget harmonization,planning and adjustment,and performance evaluation".This

关 键 词：自然资源资产所有者权责统一 复式预算体系 全民所有自然资源资产预算 收益管理与分配 

分 类 号：F205[经济管理—国民经济]