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十八届三中全会提出编制自然资源资产负债表,以实现对领导干部的自然资源资产离任审计及对自然资源的有效管理。系统介绍了SEEA(2012)框架中环境资产分类框架及矿产和能源资产储量分类标准,分析了矿产资源实物量和价值量计量方法。提出我国目前适用的矿产资源分类标准为《矿产资源/储量国际分类标准》,矿产资源实物量计量为期末存量=期初存量+本期增加量-本期减少量,矿产资源价值量计量方法应采用净现值法(NPV)。尝试编制我国矿产资源资产负债表,对矿产资源资产负债表的意义进行研究,以期为我国探索编制自然资源资产负债表贡献微薄之力。
The Third Plenary Session of the 18th CPC Central Committee proposed to draw up a balance sheet of natural resources in order to achieve auditing of outgoing assets of leading cadres and effective management of natural resources. This paper systematically introduces the classification framework of environmental assets in SEEA (2012) framework and the classification criteria of reserves of mineral and energy assets, and analyzes the methods of measuring the physical and mineral resources. The current classification standard of mineral resources in our country is the International Classification Standard for Mineral Resources / Reserves. The measurement of the physical quantity of mineral resources is the period-end stock = the beginning stock + the current increment - the current decrease, and the method of measuring the value of mineral resources Present Value Method (NPV). Try to compile the balance sheet of mineral resources in our country and study the significance of the balance sheet of mineral resources in order to make contribution for our country to explore the preparation of natural resources balance sheet.