摘要
全民所有自然资源资产是国有资产的重要组成部分,对国民经济和社会的发展起着至关重要的作用。开展河南省全民所有自然资源资产负债表编制研究是对我国自然资源资产负债表编制理论和方法的进一步探索和完善。本文首先对全民所有自然资源资产负债表相关概念进行界定,然后对研究现状给予总结,进而设计出报表框架体系,具体表现为“主表 + 附表 + 账户表”的形式。通过负债表填报成果,全面摸清全民所有自然资源资产家底,反映自然资源资产的使用及处分情况,同时促进自然资源保护和合理利用、支撑国民经济发展、解决所有权人权益不落实问题和推动国家战略目标实现进程。
State-owned natural resources assets are an important part of state-owned assets, which play a vital role in the development of national economy and society. Carrying out the research on the compilation of the state-owned natural resources balance sheet in Henan province is a further ex-ploration and improvement of the theory and method of China’s natural resources balance sheet compilation. This paper first defines the related concepts of state-owned natural resources balance sheet, then summarizes the research status, and then designs the report system framework, which is specified in the form of “main table + attached table + account table”. Through the results of filling in the balance sheet, we can find out all the state-owned natural resources assets, reflect the use and disposal of natural resources assets, and at the same time promote the protection and rational use of natural resources, support the development of the national economy, solve the problem of non-fulfillment of the rights and interests of the owner, and promote the process of realizing the national strategic objectives.
出处
《可持续发展》
2021年第5期559-565,共7页
Sustainable Development
