自然资源资产负债表的编制框架研究-中国社会科学院农村发展研究所.PDF

31 10 2015 10 Ecological Economy , Vol. 31, No. 10 (Qctober 2015) 《生态经济》第 卷第 期 （ 年 月） 自然资源资产负债表的编制框架研究 操建华，孙若梅 （中国社会科学院农村发展研究所，北京 100732 ） 摘要：自然资源资产负债表是十八届三中全会提出的新的资源管理手段，目前还处于探索阶段。成熟的资产负债表 管理、遥感科学和信息技术的深入发展、绿色国民经济账户与生态系统服务理论的不断创新，为设计自然资源资产 负债表提供了坚实的理论和方法基础。在详述自然资源资产负债表的概念、理论和方法的基础之后，文章从资产、 负债和所有者权益三个角度提出了自然资源资产负债表的构架、具体的构成科目以及每个科目的核算方法，并从会 计核算、监测制度、数据管理、统计制度和评价考核等五个方面对相关的制度创新问题进行了探讨。 关键词：自然资本；生态资本；绿色国民经济账户；生态系统服务；资产负债表 中图分类号：F231 ；X32 文献标识码：A 文章编号：1671-4407(2015)10-025-04 Research on the Balance Sheet Framework of Natural Resource CAO Jianhua, SUN Ruomei (Rural Development Institute, Chinese Academy of Social Science, Beijing 100732, China) Abstract: The balance sheet of natural resource is a new kind of resource management method which was proposed in the Third Plenary Session of Chinese eighteenth CPC Central Committee and still in the exploring stage at present. The balance sheet management, remote sensing science, information technology, the theory of green national accounts and the ecosystem services innovation, provide solid theoretical basis for the design of natural resource balance sheet. Based on explaining the related concept, theory and method in detail, the balance sheet framework of natural resource, its specific composition and accounting methods of each subject, have been put forward from the aspects of assets, liabilities and ’ owners equity. The system innovation of relevant problems, such as the accounting system, monitoring system, data management, statistical system, and the evaluation, are also discussed. Key words: natural capital; ecological capital; green national accounts; ecosystem service; the balance sheet 1 引言 源提供基础，并追溯负债的来源和责任主体，