自然资源资产价值核算理论与实践——基于马克思主义价值论的延伸

目前,国内尚未建立成熟统一的自然资源资产价值核算体系,更没有把自然资源资产的经济价值和生态价值进行统筹核算,其根源在于缺少自然资源资产价值核算的理论依据及指导标准。鉴于此,文章首先对自然资源资产的概念进行了辨析,在此基础上对自然资源资产价值进行了分类,并分别讨论了每类自然资源资产价值核算的理论依据。然后,给出了自然资源资产价值核算的思路和具体范围。最后,提出了自然资源资产价值统筹核算的路径和建议。通过研究得出自然资源资产价值核算要明确区分不同的自然资源资产价值类型,不同的自然资源资产价值类型对应不同的价值核算理论基础,其相应的核算内容、范围和方法也不相同。

The Theory and Practice of the Value Accounting of Natural Resource Asset:Based on the Extension of Marxist Value Theory

At present,there is no mature and unified accounting system for the value of natural resources assets in China,and even more no overall accounting for the economic value and ecological value of natural resources assets,and lacking the theoretical basis and guiding standards for the value accounting of natural resources assets.Given the above,the paper firstly distinguishes and analyzes the concepts of natural resource assets,and then classifies the value of natural resources assets,and gives the theoretical basis for each type of the natural resource assets value.Secondly,it analyzes the specific scope and framework of the value accounting of natural resource assets.Finally,the paper puts forward the path and suggestion of the overall accounting of the value of natural resource assets.It concluded that the value accounting of natural resource assets should clearly distinguish different types of the value of natural resource assets.Different types of the value of natural resource assets correspond to different theoretical foundations of value accounting,and the corresponding accounting content,scope and method are also different.