自然资源资产负债表

自然资源资产负债表

自然资源资产负债表是用于自然资源资产管理的统计管理报表体系，反映被评估区域或部门在某时间点所占有的可测量、可报告、可核查的自然资源资产状况，以及某时点被评估区域应承担的自然资源负债状况。2015年11月，国务院办公厅印发《编制自然资源资产负债表试点方案》，要求全面加强自然资源统计调查和监测基础工作，逐步建立健全自然资源资产负债表编制制度。

自然资源资产负债表主要具有三项功能：一是生态文明建设基础信息支撑功能，为摸清自然资源资产实物量和价值量家底、实行领导干部自然资源资产离任审计、开展生态环境损害责任终身追究提供必要的基础信息支撑。二是自然资源资产监测预警功能，及时反映和监测核算地区的自然资源资产数量、质量、价值量、负债的动态变化，并对自然资源资产的生态功能和生态服务价值贬损至警戒线时进行及时准确的预警。三是自然资源资产负债管理决策支持功能，为污染防治、碳排放控制与削减、生态修复、生态补偿等提供必要的决策依据。

Balance Sheets of Natural Resources

A balance sheet of natural resources is a statistical report necessary for the management of natural resource assets. It provides true, measurable and verifiable information about such assets in a region or under a government department at a particular time, and the debts of the said regions at a particular time.

In November 2015, the General Office of the State Council unveiled a plan on compiling balance sheets of natural resources. Surveys and monitoring of natural resources will be conducted across the board to help establish the system.

Balance sheets of natural resources have three main functions:

First, providing basic information for building an eco-civilization. The information about the quantity and value of natural resources is useful to the auditing of natural resource assets and to enforcing lifelong accountability for environmental damage.

Second, monitoring changes in the quantity, quality, value and debt of the natural resources in the regions concerned, and providing timely and accurate early warning as the ecological functions and service values of the natural resource assets approach the danger line.

Third, providing information needed for decision-making regarding pollution prevention and control, carbon emissions control and reduction, eco-environmental restoration, and compensation.