School of Statistics and Applied Mathematics, Anhui University of Finance and Economics, Bengbu, Anhui 233030, PR China.
School of Management, Ocean University of China, Qingdao, 266100, PR China.
J Environ Manage. 2019 Oct 15;248:109232. doi: 10.1016/j.jenvman.2019.07.003. Epub 2019 Jul 15.
One of the top priorities of the Chinese government's oversight is to address the conflicts between economic growth and resource consumption and between economic development and ecological damage. In this regard, the advocacy and compilation of the natural resources balance sheet can boost the efficiency of the government's oversight and improve the quality of resource management. However, China's natural resources balance sheet is still at an exploratory stage, lacking the theoretical framework of balance sheet preparation, preparatory ideas, and a reporting system, which must be established urgently. First, the study states the purpose of compiling the natural resources balance sheet, and, subsequently, analyzes the theoretical basis, framework system, preparatory ideas, and sample sheet format, thereby offering theoretical and methodological support for its preparation. Moreover, the development, functions, deficits, and future development of the balance sheet are analyzed in the context of the Chinese system, which provides theoretical and methodological support for the preparation of the natural resources balance sheet and government oversight.
中国政府监督的首要任务之一是解决经济增长与资源消耗、经济发展与生态破坏之间的矛盾。在这方面，倡导和编制自然资源资产负债表可以提高政府监督的效率，提高资源管理的质量。然而，中国的自然资源资产负债表仍处于探索阶段，缺乏编制资产负债表的理论框架、筹备思路和报告制度，这些必须尽快建立。首先，研究说明了编制自然资源资产负债表的目的，随后分析了理论基础、框架体系、筹备思路和样本表格式，为编制提供了理论和方法支持。此外，还分析了资产负债表在中国制度下的发展、功能、缺陷和未来发展，为编制自然资源资产负债表和政府监督提供了理论和方法支持。
