自然資源資產(chǎn)負(fù)債表中的資產(chǎn)范疇問題研究

摘要： 編制自然資源資產(chǎn)負(fù)債表是一項具有挑戰(zhàn)性的工作,諸多難點(diǎn)問題尚待突破,而資產(chǎn)范疇問題位居其首,是最為基本的問題。本文圍繞自然資產(chǎn)范疇的規(guī)范統(tǒng)一性問題,從四個方面進(jìn)行了探索性分析。分析認(rèn)為:①編制資產(chǎn)負(fù)債表的目的是資產(chǎn)范疇界定的重要理論依據(jù)。當(dāng)前自然資源資產(chǎn)負(fù)債表既要反映一國或地區(qū)自然資產(chǎn)存量及其變化,又要有利于實現(xiàn)生態(tài)環(huán)境損害責(zé)任終身追究制,這是自然資產(chǎn)范疇界定的前提條件。②自然資源資產(chǎn)法定所有權(quán)與經(jīng)濟(jì)所有權(quán)分離,自然資源資產(chǎn)負(fù)債表編制的兩個目的放在同一張表中會使資產(chǎn)范疇存在矛盾。③從核算基礎(chǔ)與理論基礎(chǔ)看,如果將核算政府部門經(jīng)濟(jì)管理活動的IPSAS準(zhǔn)則、GFS體系與SNA體系結(jié)合起來,以政府部門作為自然資源資產(chǎn)負(fù)債表編表單位,有利于自然資產(chǎn)范疇的規(guī)范統(tǒng)一。④在此框架下對自然資源資產(chǎn)進(jìn)行界定并運(yùn)用多級綜合分類法對自然資源資產(chǎn)進(jìn)行列示,能夠?qū)崿F(xiàn)自然資產(chǎn)范疇的規(guī)范化;借助矩陣式賬戶,能夠確保自然資源資產(chǎn)負(fù)債表編表目的的實現(xiàn)。
It is a challenging work to establish the natural resources asset balance-sheet. There are still many difficult problems for researchers to break through,and in particular,the most basic problem of them is the asset category. Four aspects about the unified standard of the natural asset category are explored in the article. This paper argues that:(i) It is an important theoretical basis that the purpose of the establishing the balance sheet for the definition of asset category. At present,the natural resources asset balance-sheet should not only reflect stock and its change of natural asset of a country or region,but also should be conductive to achieve lifelong accountability system of ecological environment damages in which public official can finally be held accountable for their damages to the ecological environment,which is a prerequisite for defining the natural asset category.(ii) another fact is that legal ownership on natural resources asset becomes separated from economic ownership in China,then,there exists a contradiction in the natural resources asset category on condition that two objectives of the natural resources asset balance-sheet are put into the same sheet.(iii) From the perspective of accounting and theoretical basis,it will be conductive to reach the standardization of the natural resources asset category if relative standards can be combined together including the IPSAS standards,GFS system and the SNA system,where government department is responsible for establishing the natural resources asset balance-sheet.(iv) Under the framework,the definitions of the natural resources asset can be given and multiple classification method is adopted to give natural resources asset classification. Finally,a matrix account is set up to measure natural resources asset.