摘要
本文通过梳理国民账户体系(SNA)及环境经济核算体系(SEEA)的历史演变和作用,明确了SNA和SEEA是编制自然资源资产负债表的理论基础。根据党的十八届三中全会决议对编制自然资源资产负债表的要求,结合我国矿产资源分类和统计数据特点,本文分析了我国矿产资源资产负债表编制目的、编制主体、编制对象、矿产资源资产实物量和价值量计量、矿产资源环境负债及资源收益的核算等基本问题;提出了我国矿产资源资产负债表编制的框架和技术方法;指出了目前我国矿产资源资产负债表编制存在的难点,并建议根据不同矿产资源类型及特点制定统一的矿产资源资产、负债和权益核算制度和标准,建立科学完善的矿产资源统计指标体系。
In this paper,by analyzing system of national accounts(SNA)and the historical evolution of the system of environmental economic accounting(SEEA)and their role,It has been identified that the SNA and the SEEA are the theoretical basis for preparing the balance sheet of natural resources.According to《The Decision of the CPC Central Committee on Several Important Issues of Comprehensively Deepening Reform》to prepare the balance sheet of natural resources,combining with the characteristics of China's mineral resources classification and statistics and analysis of the balance sheet,This paper discusses the purpose,the main body,the object,the measurement of physical quantity and value quantity of mineral resources assets,mineral resources environmental responsibility and resource income accounting and other basic issues in China,and puts forward the framework of China's mineral resources assets sheet and technical methods,and also analyzes the difficulties in drawing up the balance sheet of mineral resources in China,and thinks that it is necessary to develop a unified accounting system and standards for mineral resources assets,liabilities and equity according to different types and characteristics of mineral resources,and establishes a scientific statistical index system of mineral resources.
作者
葛振华
苏宇
王楠
GE Zhenhua;SU Yu;WANG Nan(Information Center of Ministry of Natural Resources,Beijing 100830,China)
出处
《国土资源情报》
2020年第6期51-56,34,共7页
Land and Resources Information
关键词
矿产资源
资产负债表
实物量
价值量
Mineral resources
Balance sheet
Quantity of goods
Value
