自然资源资产核算的逻辑规则与土地资源资产核算方法探讨

研究目的:探讨自然资源资产核算逻辑规则下的土地资源资产核算理论与方法。研究方法:归纳与演绎,实证研究。研究结果:实现自然资源可持续利用与保护是实施自然资源资产核算的根本目标,核算的内容应以实物量核算为主、价值量核算为辅,应防止自然资源垄断引起过度有偿使用、过度价值化造成利益扭曲;土地资源资产核算内容应包括面积、质量、价格,价值量核算应遵循可市场化原则;对于城镇国有建设用地来说采用基准地价进行核算更具可行性。研究结论:自然资源资产负债表在性质上应属于国家资产负债表范畴,自然资源资产核算的目标是促进生态文明建设,科学、扎实、准确的调查与监测数据是开展自然资源资产核算的重要基础。

Discussion on the Logical Rules of Natural Resources Asset Accounting and the Methods of Land Resource Asset Accounting

The purpose of this research is to discuss the theory and methods of land resource asset accounting under the logical rules of natural resources asset accounting. The methods employed are induction, deduction and empirical study. The results show that to realize the sustainable use and protection of natural resources is the basic goal of natural resources asset accounting. The content of accounting should be mainly based on physical quantity accounting and supplemented by value accounting. In addition, the monopoly of natural resources which leads to excessive paid-use and excessive valuation should be prevented so as to avoid interest distortion. And the content of land resource asset accounting should include area, quality and price, and the value accounting should follow the marketability principle. Additionally, it is more feasible to use benchmark land price for state-owned urban construction land asset accounting. In conclusion, natural resources balance sheet should be categorized into the national balance sheet in nature. The objective of the accounting of natural resources asset is to promote the construction of ecological civilization. Scientific, solid and accurate survey and monitoring data is an important basis for carrying out the accounting of natural resources asset.