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我国首先于十八届三中全会提出探索编制自然资源资产负债表,更是在中共十八届五中全会将绿色发展生态文明建设首次写入五年计划,其后五省市的自然资产负债表的编制工作有条不紊的展开,试点工作从2015年11月开始到2016年12月底结束,时值试点工作即将完成之际,要牢固树立五大发展理念,编制自然资源资产负债表就显得尤为重要。作为生态文明建设的重要载体,自然资源资产负债表的编制在被提上日程的同时更是受到了社会各界人士的关注。本文将在解读自然资源资产负债表的相关定义的同时,对自然资源资产负债表的相关研究成果进行初步研究,探讨。
At the Third Plenary Session of the 18th CPC Central Committee, China first proposed to explore the preparation of the balance sheet of natural resources. It was the first time that the Eighth Five-year Plenary Session of the 18th CPC Central Committee wrote a five-year plan for the development of ecological civilization with a green development. The natural assets and liabilities Table preparation work in an orderly manner, the pilot work from the beginning of November 2015 until the end of December 2016, when the time pilot work is about to complete, to firmly establish the five development concepts, the preparation of natural resources balance sheet is particularly important. As an important carrier of the construction of ecological civilization, the preparation of the balance sheet of natural resources has been brought to the attention of the people from all walks of life while being put on the agenda. This article will interpret the relative definition of natural resources balance sheet at the same time, the natural resources balance sheet related research results to conduct a preliminary study, discussion.