关于自然资源资产负债表编制的思考
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摘要
编制自然资源资产负债表是生态文明建设的内在要求,也是自然资源部的基本职能之一。在国内外无此先例的背景下,需要进一步围绕自然资源资产负债表的理论基础、实现形式、编制方法和实施评价等方面深入研究,提出目标策略、工作思路、方式手段、实现途径和评价考核等,体现我国市场经济发展、社会主义优势特色和自然资源禀赋特征及功用差异。
The preparation of natural resources balance sheet is an inherent requirement of ecological civilization construction and one of the basic functions of the Ministry of Natural Resources.In the absence of such precedents at home and abroad,it is necessary to further study the theoretical basis,implementation form,compilation method and implementation evaluation of natural resources balance sheet,and propose target strategy,work ideas,methods,ways of implementation and evaluation,etc.,and reflect the development of China's market economy,the characteristics of socialist advantages and the characteristics of natural resources endowments and differences in functions.
The preparation of natural resources balance sheet is an inherent requirement of ecological civilization construction and one of the basic functions of the Ministry of Natural Resources.In the absence of such precedents at home and abroad,it is necessary to further study the theoretical basis,implementation form,compilation method and implementation evaluation of natural resources balance sheet,and propose target strategy,work ideas,methods,ways of implementation and evaluation,etc.,and reflect the development of China's market economy,the characteristics of socialist advantages and the characteristics of natural resources endowments and differences in functions.
引文
[1]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].Natural Resource Economics of China,2019,32(2):4-14.
[2]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):32-38.FAN Zhenlin.Discussion on the compilation technology and framework of mineral resources balance sheet[J].Land and Resources Information,2017(2):32-38.
[2]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):32-38.FAN Zhenlin.Discussion on the compilation technology and framework of mineral resources balance sheet[J].Land and Resources Information,2017(2):32-38.