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<section style="box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="text-align: center;margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section class="" style="max-width: 100%;vertical-align: middle;display: inline-block;overflow: hidden !important;box-sizing: border-box;"><p style="text-align:center"><img src="http://read.html5.qq.com/image?src=forum&q=5&r=0&imgflag=7&imageUrl=http://mmbiz.qpic.cn/mmbiz_jpg/q8sO8D8U37ye5AHWib5rpGSF60NDWfeahibaaia80ibGyUcLQaRDEwoFhibZOfY00eic9HNQic9SKLOlPLibwibeCDgWG3w/640?wx_fmt=jpeg" style="max-width:100%;" /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 30px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="display: inline-block;width: 100%;vertical-align: top;border-style: solid;border-width: 1px;border-radius: 0px;border-color: rgb(24, 54, 118);padding: 10px;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="transform: translate3d(0px, 0px, 0px);margin-top: -30px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="font-size: 24px;color: rgb(108, 139, 156);box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="background-color: rgb(255, 255, 255);box-sizing: border-box;"><em style="box-sizing: border-box;"><strong style="box-sizing: border-box;">导 读</strong></em></span></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 10px;margin-right: 0%;margin-left: 0%;transform: translate3d(0px, 0px, 0px);box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;color: rgb(108, 139, 156);line-height: 2;padding-right: 10px;padding-left: 10px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">《深化党和国家机构改革方案》明确，自然资源部统一行使全民所有自然资源资产所有者职责，统一行使所有国土空间用途管制和生态保护修复职责，对自然资源开发利用和保护进行监管。要履行好全民所有自然资源所有者职责，<span style="color: rgb(255, 76, 0);box-sizing: border-box;">建立自然资源统一监管体制，首要任务是建立自然资源资产核算体系</span>，加快自然资源资产负债表编制工作。</p></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-right: 0%;margin-bottom: 20px;margin-left: 0%;box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 10px 0%;box-sizing: border-box;"><section class="" style="display: inline-block;width: 100%;vertical-align: top;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;width: 40%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 0.5em;margin-bottom: 0.5em;box-sizing: border-box;"><section class="" style="background-color: rgb(45, 66, 87);height: 1px;box-sizing: border-box;"></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 20%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: -10px;margin-right: 0%;margin-left: 0%;text-align: center;font-size: 10px;box-sizing: border-box;"><section class="" style="display: inline-block;box-sizing: border-box;"><section class="" style="background-color: rgb(45, 66, 87);width: 1.6em;height: 1.6em;line-height: 1.6em;border-radius: 100%;margin-left: auto;margin-right: auto;font-size: 18px;color: rgb(255, 255, 255);box-sizing: border-box;"><p style="box-sizing: border-box;">1</p></section><section style="width: 0px;margin-top: -0.76em;border-bottom: 0.8em solid rgb(45, 66, 87);border-left: 0.8em solid transparent !important;border-right: 0.5em solid transparent !important;box-sizing: border-box;"></section></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 40%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 0.5em;margin-bottom: 0.5em;box-sizing: border-box;"><section class="" style="background-color: rgb(45, 66, 87);height: 1px;box-sizing: border-box;"></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 5px 0% 10px;text-align: center;box-sizing: border-box;"><section class="" style="font-size: 18px;color: rgb(45, 66, 87);box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">开展自然资源资产统一核算的迫切性</strong></p></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="text-align: center;margin-top: 10px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="max-width: 100%;vertical-align: middle;display: inline-block;width: 95%;overflow: hidden !important;box-sizing: border-box;"><p style="text-align:center"><img src="http://read.html5.qq.com/image?src=forum&q=5&r=0&imgflag=7&imageUrl=http://mmbiz.qpic.cn/mmbiz_jpg/q8sO8D8U37ye5AHWib5rpGSF60NDWfeahD7hUTqQCJrUWAxyicmKZZI8qlpWria8Gxj3q1CpIaypK5ISnamN5xIYw/640?wx_fmt=jpeg" style="max-width:100%;" /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">本轮机构改革之前，自然资源实行分类管理，土地和矿产资源、水资源、森林资源、草原资源、海洋资源等由相关职能部门分散管理，对自然资源保护和开发利用没有统一规划，也没有形成统一的监管制度。<span style="color: rgb(255, 76, 0);box-sizing: border-box;">要实行自然资源统一监管，首要任务就是按照统一标准，对各类自然资源资产进行统一核算。</span></p><p style="white-space: normal;box-sizing: border-box;"><span style="color: rgb(255, 76, 0);box-sizing: border-box;"><br style="box-sizing: border-box;"  /></span></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="transform: translate3d(-17px, 0px, 0px);-webkit-transform: translate3d(-17px, 0px, 0px);-moz-transform: translate3d(-17px, 0px, 0px);-o-transform: translate3d(-17px, 0px, 0px);box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;width: 10%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 4px;margin-right: 0%;margin-left: 0%;line-height: 1;text-align: right;box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;box-sizing: border-box;"><span style="width: 0px;display: inline-block;opacity: 0.6;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span><span style="width: 0px;display: inline-block;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span> </section><section class="" style="display: inline-block;vertical-align: top;line-height: 1.2;padding-left: 3px;color: rgb(7, 99, 151);box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 90%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="display: inline-block;width: 100%;vertical-align: top;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;color: rgb(7, 99, 151);line-height: 1.6;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">这是统一行使全民所有自然资源资产所有者职责的迫切需要</strong></p></section></section></section></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">目前，我国生态环境保护中存在的一些突出问题在一定程度上与体制不健全有关，原因之一是全民所有自然资源资产的所有权人不到位，所有权人权益不落实。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">针对这一问题，<span style="color: rgb(255, 76, 0);box-sizing: border-box;">党的十八届三中全会决定提出健全国家自然资源资产管理体制的要求，总的思路是按照所有者和管理者分开和一件事由一个部门管理的原则</span>，落实全民所有自然资源资产所有权，建立统一行使全民所有自然资源资产所有权人职责的体制。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">因此，<strong style="box-sizing: border-box;">《深化党和国家机构改革方案》</strong>提出，<span style="color: rgb(255, 76, 0);box-sizing: border-box;">由自然资源部统一行使全民所有自然资源资产所有者职责，是国有自然资源资产的“看门人”</span>。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">要履行好“看门人”职责，保障全民所有自然资源所有权有效实现，确保资产保值增值，<span style="color: rgb(255, 76, 0);box-sizing: border-box;">首先要把全民所有自然资源资产核算清楚</span>，即摸清土地、矿藏、水流、森林、山岭、草原、荒地、海域、滩涂等各类自然资源资产的数量、质量、资产及其变化情况。<span style="color: rgb(255, 76, 0);box-sizing: border-box;">只有把各类自然资源的“家底”摸清楚了，为资产管理提供全口径“资源家底账、生态损益账、管理绩效账”，才能对自然资源进行高效配置，使资源资产收益最大化。</span></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="text-align: center;margin-top: 10px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="max-width: 100%;vertical-align: middle;display: inline-block;width: 95%;overflow: hidden !important;box-sizing: border-box;"><p style="text-align:center"><img src="http://read.html5.qq.com/image?src=forum&q=5&r=0&imgflag=7&imageUrl=http://mmbiz.qpic.cn/mmbiz_jpg/q8sO8D8U37ye5AHWib5rpGSF60NDWfeahdn7UJ6E2vcNarpWoO0bV2WAQ1Oq8WctTu4OfgoH1LibKPf3zQI1C9dw/640?wx_fmt=jpeg" style="max-width:100%;" /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="transform: translate3d(-17px, 0px, 0px);-webkit-transform: translate3d(-17px, 0px, 0px);-moz-transform: translate3d(-17px, 0px, 0px);-o-transform: translate3d(-17px, 0px, 0px);box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;width: 10%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 4px;margin-right: 0%;margin-left: 0%;line-height: 1;text-align: right;box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;box-sizing: border-box;"><span style="width: 0px;display: inline-block;opacity: 0.6;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span><span style="width: 0px;display: inline-block;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span> </section><section class="" style="display: inline-block;vertical-align: top;line-height: 1.2;padding-left: 3px;color: rgb(7, 99, 151);box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 90%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="display: inline-block;width: 100%;vertical-align: top;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;color: rgb(7, 99, 151);line-height: 1.6;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">这是建立空间治理体系的迫切需要</strong></p></section></section></section></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">《中共中央关于制定国民经济和社会发展第十三个五年规划的建议》</strong>提出，“<span style="color: rgb(255, 76, 0);box-sizing: border-box;">以市县级行政区为单位，建立由空间规划、用途管制、领导干部自然资源资产离任审计、差异化绩效考核等构成的空间治理体系</span>”。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">各类自然资源按照空间规划和用途管制规则进行保护和开发利用后，要自然资源部门对各类自然资源的保护和开发利用情况进行核算评价。该结果<span style="color: rgb(255, 76, 0);box-sizing: border-box;">可由有关部门用于<strong style="box-sizing: border-box;">领导干部自然资源资产离任审计</strong>和<strong style="box-sizing: border-box;">差异化绩效考核</strong>，对领导干部履行自然资源资产管理情况作出综合评定</span>，落实责任、强化问责，推动领导干部切实履行自然资源资产管理和生态环境保护责任，进而构建形成完整的空间治理体系。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="transform: translate3d(-17px, 0px, 0px);-webkit-transform: translate3d(-17px, 0px, 0px);-moz-transform: translate3d(-17px, 0px, 0px);-o-transform: translate3d(-17px, 0px, 0px);box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;width: 10%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 4px;margin-right: 0%;margin-left: 0%;line-height: 1;text-align: right;box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;box-sizing: border-box;"><span style="width: 0px;display: inline-block;opacity: 0.6;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span><span style="width: 0px;display: inline-block;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span> </section><section class="" style="display: inline-block;vertical-align: top;line-height: 1.2;padding-left: 3px;color: rgb(7, 99, 151);box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 90%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="display: inline-block;width: 100%;vertical-align: top;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;color: rgb(7, 99, 151);line-height: 1.6;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">这是建立国有资产管理制度的迫切需要</strong></p></section></section></section></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-right: 0%;margin-bottom: 20px;margin-left: 0%;box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">《中共中央关于建立国务院向全国人大常委会报告国有资产管理情况制度的意见》</strong>明确，<span style="color: rgb(255, 76, 0);box-sizing: border-box;">国务院每年向全国人大常委会报告国有资产管理情况</span>，专项报告国有自然资产管理情况，包括：</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">? 自然资源总量、优化国土空间开发格局、改善生态环境质量、推进生态文明等相关重大制度建设、自然资源保护与利用等情况；</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">? 加快编制政府综合财务报告和自然资源资产负债表，组织开展国有资产清查核实和评估确认，统一方法、统一要求，建立全口径国有资产数据库。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">这就<span style="color: rgb(255, 76, 0);box-sizing: border-box;">要求自然资源部门尽快建立覆盖所有自然资源的资产核算制度、体系、标准和方法，建立自然资源资产数据库等信息化技术手段</span>。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">总之，开展自然资源资产统一核算是行使全民所有自然资源资产所有者职责、实施自然资源统一监管的题中应有之义，刻不容缓。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 10px 0%;box-sizing: border-box;"><section class="" style="display: inline-block;width: 100%;vertical-align: top;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;width: 40%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 0.5em;margin-bottom: 0.5em;box-sizing: border-box;"><section class="" style="background-color: rgb(45, 66, 87);height: 1px;box-sizing: border-box;"></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 20%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: -10px;margin-right: 0%;margin-left: 0%;text-align: center;font-size: 10px;box-sizing: border-box;"><section class="" style="display: inline-block;box-sizing: border-box;"><section class="" style="background-color: rgb(45, 66, 87);width: 1.6em;height: 1.6em;line-height: 1.6em;border-radius: 100%;margin-left: auto;margin-right: auto;font-size: 18px;color: rgb(255, 255, 255);box-sizing: border-box;"><p style="box-sizing: border-box;">2</p></section><section style="width: 0px;margin-top: -0.76em;border-bottom: 0.8em solid rgb(45, 66, 87);border-left: 0.8em solid transparent !important;border-right: 0.5em solid transparent !important;box-sizing: border-box;"></section></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 40%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 0.5em;margin-bottom: 0.5em;box-sizing: border-box;"><section class="" style="background-color: rgb(45, 66, 87);height: 1px;box-sizing: border-box;"></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 5px 0% 10px;text-align: center;box-sizing: border-box;"><section class="" style="font-size: 18px;color: rgb(45, 66, 87);box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">编制自然资源资产负债表的实践探索</strong></p></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="text-align: center;margin-top: 10px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="max-width: 100%;vertical-align: middle;display: inline-block;width: 95%;overflow: hidden !important;box-sizing: border-box;"><p style="text-align:center"><img src="http://read.html5.qq.com/image?src=forum&q=5&r=0&imgflag=7&imageUrl=http://mmbiz.qpic.cn/mmbiz_jpg/q8sO8D8U37ye5AHWib5rpGSF60NDWfeahOiad8biacpP8D1ENxB3Narof5laDpI4LpiaxmVf0q4g6znt2o9icwKJgDw/640?wx_fmt=jpeg" style="max-width:100%;" /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><span style="color: rgb(255, 76, 0);box-sizing: border-box;">编制自然资源资产负债表是自然资源资产核算的重要方法，是运用会计学方法在实施自然资源资产管理中的一次大胆尝试</span><span style="color: rgb(255, 76, 0);box-sizing: border-box;">，是我国推进生态文明建设的一项重大制度探索。</span>编制自然资源资产负债表是一个崭新课题，有必要了解任务的来源和相关背景。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">2013年11月，《中共中央关于全面深化改革若干重大问题的决定》</strong>提出：“<span style="color: rgb(255, 76, 0);box-sizing: border-box;">探索编制自然资源资产负债表，对领导干部实行自然资源资产离任审计。建立生态环境损害责任终身追究制</span>”。这是中央文件首次提出自然资源资产负债表的概念和任务，并与领导干部自然资源资产离任审计相联系。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">2015年</strong>，中央先后印发了<strong style="box-sizing: border-box;">《中共中央国务院关于加快推进生态文明建设的意见》《生态文明体制改革总体方案》</strong>，对如何编制自然资源资产负债表进行明确，“制定自然资源资产负债表编制指南，构建水资源、土地资源、森林资源等的资产和负债核算方法，建立实物量核算账户，明确分类标准和统计规范定期评估自然资源资产变化状况。在市县层面开展自然资源资产负债表试点，核算主要自然资源实物量账户并公布核算结果”。两个重要文件首次提出编表目标任务，要求<span style="color: rgb(255, 76, 0);box-sizing: border-box;">先行核算具有重要生态功能的土地、森林、水资源</span>。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">2015年11月</strong>，国务院办公厅印发<strong style="box-sizing: border-box;">《编制自然资源资产负债表试点方案》</strong>，决定<span style="color: rgb(255, 76, 0);box-sizing: border-box;">在北京怀柔等8个地区开展试点</span>，提出编表的指导思想、主要目标、基本原则，对试点主要内容、基本方法、职责分工、协调机制等作出规定，是指导试点工作的基本规范，标志着编表工作由研讨进入实践探索阶段。</p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="text-align: center;margin-top: 10px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="max-width: 100%;vertical-align: middle;display: inline-block;width: 95%;overflow: hidden !important;box-sizing: border-box;"><p style="text-align:center"><img src="http://read.html5.qq.com/image?src=forum&q=5&r=0&imgflag=7&imageUrl=http://mmbiz.qpic.cn/mmbiz_jpg/q8sO8D8U37ye5AHWib5rpGSF60NDWfeahicibHH9ghe837C64TfS06eibibCIibqe2nRRsoMnJaiaZ02KKHcj8wLibuZ9w/640?wx_fmt=jpeg" style="max-width:100%;" /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">为了落实党中央、国务院决策部署，国家统计局会同原国土资源部等7部门共同编制了<strong style="box-sizing: border-box;">《自然资源资产负债表试编制度（编制指南）》</strong>，规定了土地、森林、水3种资源实物量账户的核算范围、统计表式、计算方法、分类标准、指标解释。<span style="color: rgb(255, 76, 0);box-sizing: border-box;">2017年末，8个试点地区上报了过去5年的本地区的自然资源资产负债表，对试点工作进行了总结。</span>2018年3月，国家统计局会同各部门编制了2015年全国自然资源资产负债表。</p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">通过前期试点及相关工作，自然资源资产负债表编制取得了阶段性的成果：</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">一是初步形成了一套自然资源资产负债表实物量核算的基本方法。</strong>编制了土地资源资产账户，包括：</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">? 土地资源存量及变动表、耕地质量等别及变动表、耕地质量等级及变动表、草地质量等级及变动表；</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">? 森林资源资产账户，包括森林资源期末存量及变动表、森林资源年度变动表、森林资源质量及变动表；</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">? 水资源资产账户，包括水资源存量及变动表、水资源质量及变动表、水环境质量及变动表；</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">? 试编了矿产资源账户。</p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-right: 0%;margin-bottom: 20px;margin-left: 0%;box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">二是编制了2015年全国自然资源资产负债表</strong>，包括实物量表及质量表，基本掌握了土地、森林、水3种资源的数量及质量情况。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">三是部分研究机构和地方在自然资源实物量核算基础上，自行开展了价值量核算探索</strong>，并用于领导干部自然资源资产离任审计等工作。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">四是找出了现行自然资源统计调查监测制度的薄弱环节。</strong></p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 10px 0%;box-sizing: border-box;"><section class="" style="display: inline-block;width: 100%;vertical-align: top;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;width: 40%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 0.5em;margin-bottom: 0.5em;box-sizing: border-box;"><section class="" style="background-color: rgb(45, 66, 87);height: 1px;box-sizing: border-box;"></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 20%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: -10px;margin-right: 0%;margin-left: 0%;text-align: center;font-size: 10px;box-sizing: border-box;"><section class="" style="display: inline-block;box-sizing: border-box;"><section class="" style="background-color: rgb(45, 66, 87);width: 1.6em;height: 1.6em;line-height: 1.6em;border-radius: 100%;margin-left: auto;margin-right: auto;font-size: 18px;color: rgb(255, 255, 255);box-sizing: border-box;"><p style="box-sizing: border-box;">3</p></section><section style="width: 0px;margin-top: -0.76em;border-bottom: 0.8em solid rgb(45, 66, 87);border-left: 0.8em solid transparent !important;border-right: 0.5em solid transparent !important;box-sizing: border-box;"></section></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 40%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 0.5em;margin-bottom: 0.5em;box-sizing: border-box;"><section class="" style="background-color: rgb(45, 66, 87);height: 1px;box-sizing: border-box;"></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 5px 0% 10px;text-align: center;box-sizing: border-box;"><section class="" style="font-size: 18px;color: rgb(45, 66, 87);box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">编制自然资源资产负债表面临四方面难题</strong></p></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="text-align: center;margin-top: 10px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="max-width: 100%;vertical-align: middle;display: inline-block;width: 95%;overflow: hidden !important;box-sizing: border-box;"><p style="text-align:center"><img src="http://read.html5.qq.com/image?src=forum&q=5&r=0&imgflag=7&imageUrl=http://mmbiz.qpic.cn/mmbiz_jpg/q8sO8D8U37ye5AHWib5rpGSF60NDWfeah6weePKG40IDjFLWkXpg5GNxUYSLxz1pPpEeCDiavaUoJZQWtG5yGkqg/640?wx_fmt=jpeg" style="max-width:100%;" /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">编制自然资源资产负债表是建立自然资源资产核算制度的重要制度探索，国内外都没有统一的规范和标准，<strong style="box-sizing: border-box;">目前编表工作主要面临四方面难题：</strong></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></strong></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="transform: translate3d(-17px, 0px, 0px);-webkit-transform: translate3d(-17px, 0px, 0px);-moz-transform: translate3d(-17px, 0px, 0px);-o-transform: translate3d(-17px, 0px, 0px);box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;width: 10%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 4px;margin-right: 0%;margin-left: 0%;line-height: 1;text-align: right;box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;box-sizing: border-box;"><span style="width: 0px;display: inline-block;opacity: 0.6;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span><span style="width: 0px;display: inline-block;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span> </section><section class="" style="display: inline-block;vertical-align: top;line-height: 1.2;padding-left: 3px;color: rgb(7, 99, 151);box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 90%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="display: inline-block;width: 100%;vertical-align: top;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;color: rgb(7, 99, 151);line-height: 1.6;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">自然资源实物量统计分类标准不统一</strong></p></section></section></section></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">根据《试点方案》要求，编制自然资源资产负债表使用的分类，<span style="color: rgb(255, 76, 0);box-sizing: border-box;">原则上采用国家标准；尚未制定国家标准的，可暂采用行业标准</span>。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">从试点情况看，<span style="color: rgb(255, 76, 0);box-sizing: border-box;">同一种资源存在着不同的分类标准</span>。如：</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">? 原国土资源部门制定的《土地利用现状分类》与原林业部门制定的《林业分类》对林地的分类标准、与原农业部门制定的《草地分类》对草地的分类标准均不相同；</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">? 原国土资源部门制定的《农用地质量分等规程》与原农业部门制定的《耕地质量等级》对耕地质量的分类标准不同；</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">? 原水利部门与原环境保护部门制定的水资源分类标准也不一致。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><span style="color: rgb(255, 76, 0);box-sizing: border-box;">分类标准不一致导致不同统计口径的资源数据差异较大。</span>同时，在资源调查周期上，除了原国土资源部门的土地资源数据可以每年更新，森林、水等资源为<span style="color: rgb(255, 76, 0);box-sizing: border-box;">5 年甚至10 年进行一次普查，无法满足年度更新的要求</span>。</p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="text-align: center;margin-top: 10px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="max-width: 100%;vertical-align: middle;display: inline-block;width: 65%;overflow: hidden !important;box-sizing: border-box;"><p style="text-align:center"><img src="http://read.html5.qq.com/image?src=forum&q=5&r=0&imgflag=7&imageUrl=http://mmbiz.qpic.cn/mmbiz_jpg/q8sO8D8U37ye5AHWib5rpGSF60NDWfeahOJupwMOtszTGU23KagfvvRvDf5ytBfPF2cv1o0A4jsD4Kq2BBwG8iaA/640?wx_fmt=jpeg" style="max-width:100%;" /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="transform: translate3d(-17px, 0px, 0px);-webkit-transform: translate3d(-17px, 0px, 0px);-moz-transform: translate3d(-17px, 0px, 0px);-o-transform: translate3d(-17px, 0px, 0px);box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;width: 10%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 4px;margin-right: 0%;margin-left: 0%;line-height: 1;text-align: right;box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;box-sizing: border-box;"><span style="width: 0px;display: inline-block;opacity: 0.6;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span><span style="width: 0px;display: inline-block;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span> </section><section class="" style="display: inline-block;vertical-align: top;line-height: 1.2;padding-left: 3px;color: rgb(7, 99, 151);box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 90%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="display: inline-block;width: 100%;vertical-align: top;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;color: rgb(7, 99, 151);line-height: 1.6;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">自然资源价值量核算方法尚未形成统一标准</strong></p></section></section></section></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">中央有关文件均未对“ 自然资源资产”和“ 自然资源负债”的内涵外延作出明确规定，<span style="color: rgb(255, 76, 0);box-sizing: border-box;">如何全面认识自然资源的生态价值在理论界和实务界未形成一致意见，核算方式不成熟</span>，这也是自然资源价值量核算的难点。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">关于<strong style="box-sizing: border-box;">自然资源资产价值核算的主要问题</strong>集中在：<span style="color: rgb(255, 76, 0);box-sizing: border-box;">是否所有自然资源都可以进行价值量核算，不直接产生经济价值的自然资源是否纳入资产核算范围，还未进入市场交易活动的自然资源和现行可供选择的定价方法是否具有客观性</span>等。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">关于<strong style="box-sizing: border-box;">自然资源负债主要有3 种认定标准</strong>：</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="text-align: center;box-sizing: border-box;"><section class="" style="display: inline-table;border-collapse: collapse;table-layout: fixed;width: 95%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="display: table-row-group;box-sizing: border-box;" powered-by="gulangu"><section class="" style="display: table-row;width: 100%;box-sizing: border-box;"><section class="" style="display: table-cell;vertical-align: top;width: 10%;border-width: 1px;border-radius: 0px;border-style: none;border-color: rgb(62, 62, 62);box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 6px 0%;font-size: 8px;box-sizing: border-box;"><section class="" style="display: inline-block;border-width: 2px;border-style: dotted;border-color: rgba(248, 248, 248, 0);width: 1.6em;height: 1.6em;border-radius: 0.3em;background-color: rgb(45, 66, 87);font-size: 12px;line-height: 1.5em;color: rgb(255, 255, 255);box-sizing: border-box;"><p style="box-sizing: border-box;">1</p></section></section></section></section><section class="" style="display: table-cell;vertical-align: top;width: 90%;border-style: none;border-width: 1px;border-radius: 0px;border-color: rgb(62, 62, 62);padding-left: 6px;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 5px 0%;box-sizing: border-box;"><section class="" style="text-align: justify;padding-right: 5px;padding-left: 5px;font-size: 14px;line-height: 1.8;color: rgb(105, 115, 117);box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">把自然资源<span style="box-sizing: border-box;">进入经济活动</span><span style="color: rgb(255, 76, 0);box-sizing: border-box;">产生的污染和破坏等外部负效应界定为负债</span>，可理解为<strong style="box-sizing: border-box;">环境损失负债观</strong>；</p></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="display: table-row-group;box-sizing: border-box;" powered-by="gulangu"><section class="" style="display: table-row;width: 100%;box-sizing: border-box;"><section class="" style="display: table-cell;vertical-align: top;width: 10%;border-width: 1px;border-radius: 0px;border-style: none;border-color: rgb(62, 62, 62);box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 6px 0%;font-size: 8px;box-sizing: border-box;"><section class="" style="display: inline-block;border-width: 2px;border-style: dotted;border-color: rgba(248, 248, 248, 0);width: 1.6em;height: 1.6em;border-radius: 0.3em;background-color: rgb(45, 66, 87);font-size: 12px;line-height: 1.5em;color: rgb(255, 255, 255);box-sizing: border-box;"><p style="box-sizing: border-box;">2</p></section></section></section></section><section class="" style="display: table-cell;vertical-align: top;width: 90%;border-style: none;border-width: 1px;border-radius: 0px;border-color: rgb(62, 62, 62);padding-left: 6px;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 5px 0%;box-sizing: border-box;"><section class="" style="text-align: justify;padding-right: 5px;padding-left: 5px;font-size: 14px;line-height: 1.8;color: rgb(105, 115, 117);box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">把自然资源进入经济活动过程中<span style="color: rgb(255, 76, 0);box-sizing: border-box;">出现的资源消耗和损耗界定为负债</span>，可理解为<strong style="box-sizing: border-box;">资源损耗负债观</strong>；</p></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="display: table-row-group;box-sizing: border-box;" powered-by="gulangu"><section class="" style="display: table-row;width: 100%;box-sizing: border-box;"><section class="" style="display: table-cell;vertical-align: top;width: 10%;border-width: 1px;border-radius: 0px;border-style: none;border-color: rgb(62, 62, 62);box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 6px 0%;font-size: 8px;box-sizing: border-box;"><section class="" style="display: inline-block;border-width: 2px;border-style: dotted;border-color: rgba(248, 248, 248, 0);width: 1.6em;height: 1.6em;border-radius: 0.3em;background-color: rgb(45, 66, 87);font-size: 12px;line-height: 1.5em;color: rgb(255, 255, 255);box-sizing: border-box;"><p style="box-sizing: border-box;">3</p></section></section></section></section><section class="" style="display: table-cell;vertical-align: top;width: 90%;border-style: none;border-width: 1px;border-radius: 0px;border-color: rgb(62, 62, 62);padding-left: 6px;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 5px 0%;box-sizing: border-box;"><section class="" style="text-align: justify;padding-right: 5px;padding-left: 5px;font-size: 14px;line-height: 1.8;color: rgb(105, 115, 117);box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">把自然资源开发利用<span style="color: rgb(255, 76, 0);box-sizing: border-box;">超过管理红线的部分界定为负债</span>，如超出总量控制、计划指令性管理、约束性指标和资源环境承载力的开发使用量，可理解为<strong style="box-sizing: border-box;">管理红线负债</strong>。</p></section></section></section></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">关于自然资源所有者权益，不少研究机构倾向把自然资源权益主体拥有或控制的相关资源的剩余权益界定为所有者权益，可理解为自然资源净资产。<br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="transform: translate3d(-17px, 0px, 0px);-webkit-transform: translate3d(-17px, 0px, 0px);-moz-transform: translate3d(-17px, 0px, 0px);-o-transform: translate3d(-17px, 0px, 0px);box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;width: 10%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 4px;margin-right: 0%;margin-left: 0%;line-height: 1;text-align: right;box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;box-sizing: border-box;"><span style="width: 0px;display: inline-block;opacity: 0.6;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span><span style="width: 0px;display: inline-block;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span> </section><section class="" style="display: inline-block;vertical-align: top;line-height: 1.2;padding-left: 3px;color: rgb(7, 99, 151);box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 90%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="display: inline-block;width: 100%;vertical-align: top;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;color: rgb(7, 99, 151);line-height: 1.6;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">自然资源资产负债表未考虑权属关系</strong></p></section></section></section></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">《试点方案》提出自然资源资产核算不涉及权属关系。我国自然资源实行公有制，包括全民所有和集体所有。其中，耕地、林地、草地、建设用地等产权均包括全民所有和集体所有，水、矿产资源、海域海洋等产权只有全民所有。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">目前，<span style="color: rgb(255, 76, 0);box-sizing: border-box;">核算制度未按照全民所有和集体所有的产权性质进行细分，无法满足对全民所有自然资源资产核算职责要求</span>，需要在下一步工作中进行完善。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="transform: translate3d(-17px, 0px, 0px);-webkit-transform: translate3d(-17px, 0px, 0px);-moz-transform: translate3d(-17px, 0px, 0px);-o-transform: translate3d(-17px, 0px, 0px);box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;width: 10%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 4px;margin-right: 0%;margin-left: 0%;line-height: 1;text-align: right;box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;box-sizing: border-box;"><span style="width: 0px;display: inline-block;opacity: 0.6;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span><span style="width: 0px;display: inline-block;border-left: 0.6em solid rgb(70, 127, 156);border-top: 0.5em solid transparent !important;border-bottom: 0.5em solid transparent !important;box-sizing: border-box;"> </span> </section><section class="" style="display: inline-block;vertical-align: top;line-height: 1.2;padding-left: 3px;color: rgb(7, 99, 151);box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 90%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="display: inline-block;width: 100%;vertical-align: top;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;color: rgb(7, 99, 151);line-height: 1.6;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">自然资源资产负债表未与自然资源监管工作有机结合</strong></p></section></section></section></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="text-align: center;margin-top: 10px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="max-width: 100%;vertical-align: middle;display: inline-block;width: 95%;overflow: hidden !important;box-sizing: border-box;"><p style="text-align:center"><img src="http://read.html5.qq.com/image?src=forum&q=5&r=0&imgflag=7&imageUrl=http://mmbiz.qpic.cn/mmbiz_png/q8sO8D8U37ye5AHWib5rpGSF60NDWfeaheYcT2TVsBkLpWfXUNkMPhWepJ7TwcxN09lBAplTTDslGYxOvnWGOZw/640?wx_fmt=png" style="max-width:100%;" /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">《试点方案》明确提出，坚持整体设计的基本原则，<span style="color: rgb(255, 76, 0);box-sizing: border-box;">将自然资源资产负债表纳入生态文明制度体系，与<strong style="box-sizing: border-box;">资源环境生态红线管控、自然资源资产产权和用途管制、领导干部自然资源资产离任审计、生态环境损害责任追究</strong>等重大制度相衔接</span>。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">国家统计局将编表重点放在了核算方法、表式设计、数据统计上，但核算工作如何与自然资源监管相衔接、核算结果能否直接用于领导干部自然资源资产离任审计等未深入研究。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 10px 0%;box-sizing: border-box;"><section class="" style="display: inline-block;width: 100%;vertical-align: top;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="display: inline-block;vertical-align: top;width: 40%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 0.5em;margin-bottom: 0.5em;box-sizing: border-box;"><section class="" style="background-color: rgb(45, 66, 87);height: 1px;box-sizing: border-box;"></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 20%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: -10px;margin-right: 0%;margin-left: 0%;text-align: center;font-size: 10px;box-sizing: border-box;"><section class="" style="display: inline-block;box-sizing: border-box;"><section class="" style="background-color: rgb(45, 66, 87);width: 1.6em;height: 1.6em;line-height: 1.6em;border-radius: 100%;margin-left: auto;margin-right: auto;font-size: 18px;color: rgb(255, 255, 255);box-sizing: border-box;"><p style="box-sizing: border-box;">4</p></section><section style="width: 0px;margin-top: -0.76em;border-bottom: 0.8em solid rgb(45, 66, 87);border-left: 0.8em solid transparent !important;border-right: 0.5em solid transparent !important;box-sizing: border-box;"></section></section></section></section></section><section class="" style="display: inline-block;vertical-align: top;width: 40%;box-sizing: border-box;"><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin-top: 0.5em;margin-bottom: 0.5em;box-sizing: border-box;"><section class="" style="background-color: rgb(45, 66, 87);height: 1px;box-sizing: border-box;"></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="margin: 5px 0% 10px;text-align: center;box-sizing: border-box;"><section class="" style="font-size: 18px;color: rgb(45, 66, 87);box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">加快建立自然资源资产核算制度</strong></p></section></section></section></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="text-align: center;margin-top: 10px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="max-width: 100%;vertical-align: middle;display: inline-block;width: 95%;overflow: hidden !important;box-sizing: border-box;"><p style="text-align:center"><img src="http://read.html5.qq.com/image?src=forum&q=5&r=0&imgflag=7&imageUrl=http://mmbiz.qpic.cn/mmbiz_jpg/q8sO8D8U37ye5AHWib5rpGSF60NDWfeahfUa8dmnwK7gpJygEuO1JNDicBkmtNPf4ayRutL9bbe5edpgDTntp6YA/640?wx_fmt=jpeg" style="max-width:100%;" /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">目前，建立自然资源资产统一核算制度已经拥有核算框架、基础数据、基层实践等良好的工作基础。当前要按照自然资源部职责，完善核算制度和方法，努力推动自然资源资产负债表编制。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">一方面，全面开展自然资源统一调查。</strong>统一各类自然资源的分类标准，明确一种资源只有一个分类标准，按照统一标准对各类自然资源进行统一调查，形成一套资源调查的权威数据。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><span style="color: rgb(255, 76, 0);box-sizing: border-box;">在土地年度变更调查的基础上，力争实现所有自然资源年度变更调查。</span>推动资源调查与确权登记相结合，明确每种自然资源的权属情况，摸清全民所有和集体所有自然资源资产及其变化情况，为资产核算提供数据基础。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">这里需要强调的是，<strong style="box-sizing: border-box;"><span style="color: rgb(255, 76, 0);box-sizing: border-box;">资产核算不能只限于全民所有的自然资源，必须覆盖所有自然资源，这是自然资源统一监管的要求</span></strong>。</p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="text-align: center;margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section class="" style="max-width: 100%;vertical-align: middle;display: inline-block;width: 95%;overflow: hidden !important;box-sizing: border-box;"><p style="text-align:center"><img src="http://read.html5.qq.com/image?src=forum&q=5&r=0&imgflag=7&imageUrl=http://mmbiz.qpic.cn/mmbiz_jpg/q8sO8D8U37ye5AHWib5rpGSF60NDWfeahjP049cXfWdHxx5hyyibF51PMF3N1lZbXxBXibbyG8Y2lt91FIaI7wr2Q/640?wx_fmt=jpeg" style="max-width:100%;" /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">另一方面，改进自然资源资产负债表。</strong>按照“<span style="color: rgb(255, 76, 0);box-sizing: border-box;">先单项再综合、先实物量后价值量、先存量后流量</span>”的原则，完善现有的单项资源实物量表和质量表。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><span style="color: rgb(255, 76, 0);box-sizing: border-box;">逐步扩大自然资源资产负债表核算范围</span>，研究将矿产资源、海洋资源、野生动植物资源等纳入核算范围。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">选择在部分地区开展自然资源价值量核算试点，推动资产核算理论研究，为价值量核算提供理论基础和实践经验。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">? <strong style="box-sizing: border-box;">在资产核算上</strong>，可以按照分类原则，对<span style="color: rgb(255, 76, 0);box-sizing: border-box;">市场化配置程度较高的资源先行开展</span>；</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">? <strong style="box-sizing: border-box;">在负债核算上</strong>，可以把重点放在<span style="color: rgb(255, 76, 0);box-sizing: border-box;">自然资源开发利用超过管理红线</span>的部分。</p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="text-align: center;margin-top: 10px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section class="" style="max-width: 100%;vertical-align: middle;display: inline-block;width: 95%;overflow: hidden !important;box-sizing: border-box;"><p style="text-align:center"><img src="http://read.html5.qq.com/image?src=forum&q=5&r=0&imgflag=7&imageUrl=http://mmbiz.qpic.cn/mmbiz_jpg/q8sO8D8U37ye5AHWib5rpGSF60NDWfeah1fGRYeo2BiaxcqqjnA5dMpxNca1WohDgbTG2XurAN6yiajLAAvgtpgnw/640?wx_fmt=jpeg" style="max-width:100%;" /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="text-align: justify;font-size: 15px;line-height: 2;letter-spacing: 1px;padding-right: 15px;padding-left: 15px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;"><span style="color: rgb(255, 76, 0);box-sizing: border-box;">推进自然资源有偿使用制度改革</span>，建立健全矿业权市场、矿产品市场、土地市场、水权市场、林权市场等公共资源交易价格监测制度，为价值量核算提供价格基础。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">建立自然资源资产核算报告体系，<span style="color: rgb(255, 76, 0);box-sizing: border-box;">在编制自然资源资产负债表过程中，同步编写自然资源资产核算评价报告和自然资源保护开发利用报告等作为补充</span>，全面反映自然资源的资产变化和开发利用保护情况。研究将核算结果应用于空间治理体系。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p><p style="white-space: normal;box-sizing: border-box;">此外，<span style="color: rgb(255, 76, 0);box-sizing: border-box;">调整完善自然资源资产负债表编制工作机制</span>。本轮机构改革后，自然资源部统筹山水林田湖草系统治理，统一调查和确权登记，资源调查种类完全覆盖了现行自然资源资产负债表的核算范围并有所拓展。编制自然资源资产负债表是自然资源核算的重要组成部分，是自然资源统一监管的题中应有之义，应当及时调整完善自然资源资产负债表编制工作机制。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"  /></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="font-size: 14px;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">内容来源：“土地观察”公众号</strong></p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">图片来源：网络</strong></p></section></section></section><section class="Powered-by-gulangu V5" style="box-sizing: border-box;" powered-by="gulangu"><section class="" style="box-sizing: border-box;"><section class="" style="box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: 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