矿产资源资产负债表编制框架探讨
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摘要
矿产资源是耗竭性的自然资源,不可再生且开发利用具有负外部性,探索编制矿产资源资产负债表并推进其管理应用,对于推进落实习近平生态文明思想具有重要的理论和实践意义。针对当前矿产资源资产负债表编制存在的理论不清、方法不一、技术不实、数据不全等问题,本文在自然资源资产负债表研究的基础上,借鉴国内外自然资源和环境经济核算理论与技术方法,结合矿产资源储量、矿业权出让、收益和生态修复治理等管理流程,坚持国家立场和权责对等,重塑了矿产资源资产负债表编制框架和计量方法,并提出将环境变迁纳入经济增长评价体系,将资产负债表归口自然资源部管理,并提高填报率和确保结果准确可追溯等对策建议。
Mineral resources are depleted natural resources,non-renewable,development and utilization have negative externalities,exploring the preparation of mineral resources balance sheets and promoting their management applications,which has important theoretical and practical significance for promoting the internship of XI Jinping ecological civilization.In view of the current unclear theory,different methods,technical inaccuracy,and incomplete data in the preparation of current mineral resources balance sheet,this paper draws on the domestic and international natural resources and environmental economic accounting theory based on the research of natural resources balance sheet.The technical method,combined with the management procedures of mineral resources reserves,transfer,income and governance,adheres to the national position and the equal rights and responsibilities,reshapes the mineral resources balance sheet preparation framework and measurement methods,and proposes to incorporate environmental changes into the economic growth evaluation system.The balance sheet will be managed by the Ministry of Natural Resources,and the countermeasures will be improved by improving the reporting rate and ensuring accurate and traceable results.
Mineral resources are depleted natural resources,non-renewable,development and utilization have negative externalities,exploring the preparation of mineral resources balance sheets and promoting their management applications,which has important theoretical and practical significance for promoting the internship of XI Jinping ecological civilization.In view of the current unclear theory,different methods,technical inaccuracy,and incomplete data in the preparation of current mineral resources balance sheet,this paper draws on the domestic and international natural resources and environmental economic accounting theory based on the research of natural resources balance sheet.The technical method,combined with the management procedures of mineral resources reserves,transfer,income and governance,adheres to the national position and the equal rights and responsibilities,reshapes the mineral resources balance sheet preparation framework and measurement methods,and proposes to incorporate environmental changes into the economic growth evaluation system.The balance sheet will be managed by the Ministry of Natural Resources,and the countermeasures will be improved by improving the reporting rate and ensuring accurate and traceable results.
引文
[1]范振林.矿产资源资产负债表编制技术与框架探讨[J].国土资源情报,2017(2):32-37.FAN Zhenlin.Discussion on the compilation technology and framework of mineral resources balance sheet[J].Land and Resources Information,2017(2):32-37.
[2]封志明,杨艳昭,闫慧敏,等.自然资源资产负债表编制的若干基本问题[J].资源科学,2017,39(9):1615-1627.FENG Zhiming,YANG Yanzhao,YAN Huimin,et al.Some basic issues in the preparation of natural resources balance sheet[J].Resources Science,2017,39(9):1615-1627.
[3]耿建新.我国自然资源资产负债表的编制与运用探讨———基于自然资源资产离任审计的角度[J].中国内部审计,2014(9):15-22.GENG Jianxin.Discussion on the compilation and application of Chinas natural resources balance sheet:based on the perspective of natural resources assets departure audit[J].China Internal Audit,2014(9):15-22.
[4]谷树忠.自然资源资产及其负债表编制与审计[J].中国环境管理,2016,8(1):4-12.GU Shuzhong.Preparation and audit of natural resource assets and their liabilities[J].China Environmental Management,2016,8(1):4-12.
[5]葛振华,赵淑芹,王国岩.多视角的我国矿产资源资产负债表研究[J].中国矿业,2017,26(9):49-52.GE Zhenhua,ZHAO Shuqin,WANG Guoyan.Research on Chinas mineral resources balance sheet with multiple perspectives[J].China Mining Magazine,2017,26(9):49-52.
[6]杨世忠,陈波,杨睿宁.论中国自然资源资产负债表编制的坐标系选择及其方法逻辑[J].河北地质大学学报,2017,40(1):65-72.YANG Shizhong,CHEN Bo,YANG Ruining.On the selection of coordinate system and its method logic for the compilation of Chinas natural resources balance sheet[J].Journal of Hebei University of Geosciences,2017,40(1):65-72.
[7]耿建新,吕晓敏,石吉金,等.能源和矿产资源资产负债表编制及应用探讨[J].中国国土资源经济,2019,32(2):4-14.GENG Jianxin,LYU Xiaomin,SHI Jijin,et al.Discussion on the preparation and application of energy and mineral resources balance sheet[J].Chinas Land and Resources Economics,2019,32(2):4-14.
[8]沈镭,钟帅,何利.复式记账下的自然资源核算与资产负债表编制框架研究[J].自然资源学报,2018,33(10):1675-1685.SHEN Lei,ZHONG Shuai,HE Li.Research on the framework of natural resource accounting and balance sheet under double-entry bookkeeping[J].Journal of Natural Resources,2018,33(10):1675-1685.
[9]张卫民,王会,郭静静.自然资源资产负债表编制目标及核算框架[J].环境保护,2018(11):39-42.ZHANG Weimin,WANG Hui,GUO Jingjing.Compilation objectives and accounting framework of natural resources balance sheet[J].Environmental Protection,2018(11):39-42.
[2]封志明,杨艳昭,闫慧敏,等.自然资源资产负债表编制的若干基本问题[J].资源科学,2017,39(9):1615-1627.FENG Zhiming,YANG Yanzhao,YAN Huimin,et al.Some basic issues in the preparation of natural resources balance sheet[J].Resources Science,2017,39(9):1615-1627.
[3]耿建新.我国自然资源资产负债表的编制与运用探讨———基于自然资源资产离任审计的角度[J].中国内部审计,2014(9):15-22.GENG Jianxin.Discussion on the compilation and application of Chinas natural resources balance sheet:based on the perspective of natural resources assets departure audit[J].China Internal Audit,2014(9):15-22.
[4]谷树忠.自然资源资产及其负债表编制与审计[J].中国环境管理,2016,8(1):4-12.GU Shuzhong.Preparation and audit of natural resource assets and their liabilities[J].China Environmental Management,2016,8(1):4-12.
[5]葛振华,赵淑芹,王国岩.多视角的我国矿产资源资产负债表研究[J].中国矿业,2017,26(9):49-52.GE Zhenhua,ZHAO Shuqin,WANG Guoyan.Research on Chinas mineral resources balance sheet with multiple perspectives[J].China Mining Magazine,2017,26(9):49-52.
[6]杨世忠,陈波,杨睿宁.论中国自然资源资产负债表编制的坐标系选择及其方法逻辑[J].河北地质大学学报,2017,40(1):65-72.YANG Shizhong,CHEN Bo,YANG Ruining.On the selection of coordinate system and its method logic for the compilation of Chinas natural resources balance sheet[J].Journal of Hebei University of Geosciences,2017,40(1):65-72.
[7]耿建新,吕晓敏,石吉金,等.能源和矿产资源资产负债表编制及应用探讨[J].中国国土资源经济,2019,32(2):4-14.GENG Jianxin,LYU Xiaomin,SHI Jijin,et al.Discussion on the preparation and application of energy and mineral resources balance sheet[J].Chinas Land and Resources Economics,2019,32(2):4-14.
[8]沈镭,钟帅,何利.复式记账下的自然资源核算与资产负债表编制框架研究[J].自然资源学报,2018,33(10):1675-1685.SHEN Lei,ZHONG Shuai,HE Li.Research on the framework of natural resource accounting and balance sheet under double-entry bookkeeping[J].Journal of Natural Resources,2018,33(10):1675-1685.
[9]张卫民,王会,郭静静.自然资源资产负债表编制目标及核算框架[J].环境保护,2018(11):39-42.ZHANG Weimin,WANG Hui,GUO Jingjing.Compilation objectives and accounting framework of natural resources balance sheet[J].Environmental Protection,2018(11):39-42.