Research on the Theoretical Framework and Value Quantification Approach of Natural Resource Asset Accounting
殷金火①YIN Jin-huo；张文俊① ZHANG Wen-jun；胡燕琴② HU Yan-qin
（①江西新源洪城房地产土地资产评估有限公司，南昌 330096；②江西新源国土规划登记事务所有限公司，南昌 330096）
①Jiangxi Xinyuan Hongcheng Real Estate Land Asset Appraisal Co.，Ltd.，Nanchang 330096，China；②Jiangxi Xinyuan Land Planning Registration Office Co.，Ltd.，Nanchang 330096，China）
摘要：自然资源资产核算是实现资源管理、优化资源配置以及可持续发展的重要手段。随着我国社会经济的快速发展，自然资源的利用和保护越来越受到重视。然而，由于长期以来对自然资源的过度开发和利用，导致自然资源的数量和质量不断恶化，因此，开展自然资源资产核算研究，对我国自然资源的合理利用和保护具有重要意义。本研究旨在通过对自然资源资产核算理论框架与价值量化途径的深入研究，提出一种适用于我国自然资源资产核算的理论框架和价值量化方法，为我国自然资源的合理利用和保护提供科学依据。
Abstract: Natural resource asset accounting is an important means to achieve resource management, optimized resource allocation, and sustainable development. With the rapid development of China's social economy, the utilization and protection of natural resources are receiving increasing attention. However, due to the long-term overexploitation and utilization of natural resources, the quantity and quality of natural resources have continuously deteriorated. Therefore, conducting research on natural resource asset accounting is of great significance for the rational utilization and protection of natural resources in China. This study aims to propose a theoretical framework and value quantification method applicable to the accounting of natural resource assets in China through in -depth research on the theoretical framework and value quantification approach, providing scientific basis for the rational utilization and protection of natural resources in China.
关键词：自然资源；资产核算；价值量化；途径
Key words: natural resources；asset accounting；value quantification；approach
中图分类号： F205 文献标识码：A 文章编号：1006-4311（2024）29-031-03 doi:10.3969/j.issn.1006-4311.2024.29.010
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