从自然资源核算到自然资源资产负债表编制

From Natural Resources Accounting to Balance-sheet of Natural Resources Asset Compilation

        封志明 杨艳昭 李鹏

         自然资源核算，环境核算，物理量账户，价值量账户，自然资源资产负债表

        natural resources accounting（NRA），environmental accounting（EA），physical accounts, monetary accounts,natural resources asset balance-sheet（NRABs）

        研制自然资源资产负债表并探索其实际应用是健全国家自然资源资产 管理制度的重要研究内容。文章从自然资源核算进展到自然资源负债表编制，讨 论了自然资源资产负债表编制的框架设想与可能路径。初步梳理了国内外自然 资源核算研究历程和方法进展，指出了自然资源核算研究的重点和难点，并进一 步探讨了自然资源核算与自然资源资产负债表之间的关系。在此基础上，提出了 主要由自然资源分类实物量表和综合价值量表构成的自然资源资产负债表的框 架设想，从自然资源平衡表、资产负债表和自然资源账户到自然资源资产负债表 编制的可能路径，以及先实物再价值、先存量再流量、先分类再综合的自然资源资 产负债表编制原则。

        Exploring the compilation of natural resources asset balance-sheet（NRABs）and its practical application is of great importance for improving the national management system of natural resources asset. This paper firstly gave an overall review of natural resources accounting（NRA）in the last decades, and then discussed the conceptual framework and possible pathways for compiling NRABs. Statistics from three major academic journal databases showed that rapid economic development and natural resources depletion in China have gained much concern among the academia. The United Nations Conference on Environment and Development held in 1992 can be viewed as a divide of NRA and environmental accounting（EA）worldwide. In this paper, research history and methods of NRA and EA were preliminarily summarized. Next, major focuses and difficulties of NRA and its relationship with NRABs were discussed as well. Finally, a conceptual framework of NRABs which comprises categorized physical sheet and integrated monetary sheet of natural resources was developed. In this framework, the possible pathways for compiling NRABs involved three aspects, i.e. balance-sheet of natural resources, balance-sheet of asset and accounts of natural resources and three principles, namely first in physical and then in monetary terms, first in stock and then in flow terms and first in category and then in integration terms were followed.