全民所有自然资源资产核算的中国方案 ——基于土地分等定级的启示

研究目的:在梳理全民所有自然资源资产核算面临的困境和通用核算方法的基础上,对比和分析土地分等定级理论、方法与实践,进而提出以全民所有自然资源资产核算框架为主体,以市场机制和政府管控为两翼的中国方案。研究方法:对比研究法,归纳演绎法和理论分析法。研究结果:土地分等定级的理论、方法与实践符合中国自然资源管理的需要,可在分类标准制定、核算单元选取、核算周期设置、核算方法改进、核算技术优化以及核算成果展示等诸多方面提供借鉴。研究结论:全民所有自然资源资产核算的中国方案,应根植于自然资源资产全民所有制,融合中国自然资源管理方式,而不应机械地沿用和照搬国外经验。

China's Solution to State-Owned Natural Resources Assets Accounting: Implications from Land Classification and Grading

The purposes of this paper are to compare and analyze the theory,methods and practices of land classification and grading,and to propose the China's solution that takes state-owned natural resources assets accounting framework as the main body and the market mechanism and government control as the two wings,in light of the difficulties faced by state-owned natural resources assets accounting and general accounting methods.The research methods include comparative analysis,inductive deduction and theoretical analysis.The research results show that the theory,methods and practices of land grading meet the needs of China's natural resources management,and can provide references in many aspects such as the establishment of classification standards,the selection of accounting units,the setting of valuation time period,the improvement of accounting method,the optimization of accounting technology,and the display of accounting results.In conclusion,the China's solution to accounting state-owned natural resources assets should root in the state ownership of natural resources assets,and integrate China's natural resources management methods,instead of just imitating mechanically and copying foreign experience.