暨南学报(哲学社会科学版)

作者：肖继辉, 张沁琳

单位：暨南大学管理学院教授,博士生导师。张沁琳,暨南大学管理学院。

关键词：自然资源资产负债表,国有产权,国家治理,经济转型,制度创新

基金：国家社会科学基金重大项目“十八大以来党中央治国理政的生态文明制度建设思想研究”(批准号:16ZZD049)。

编制自然资源资产负债表是我国自然资源管理制度的创新。已有研究对自然资源资产负债表的概念、国际经验、编制路径及框架等问题进行了初步探讨,但没有与中国独特的制度背景和时代背景相结合。本文基于我国自然资源国有属性、现代国家治理思想及经济转型的时代背景,分析了我国编制自然资源资产负债表的理论基础,并从概念创新、目标创新、方法创新三个方面阐明了自然资源资产负债表的制度创新,提出了编制自然资源资产负债表的现实路径,为基于我国制度背景和时代背景编制中国特色的自然资源资产负债表提供指导。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金重大项目“十八大以来党中央治国理政的生态文明制度建设思想研究”(批准号:16ZZD049)。"],"article":{"keywordList_cn":["国家治理","国有产权","经济转型","制度创新","自然资源资产负债表"],"juan":"40","zhaiyao_cn":"编制自然资源资产负债表是我国自然资源管理制度的创新。已有研究对自然资源资产负债表的概念、国际经验、编制路径及框架等问题进行了初步探讨,但没有与中国独特的制度背景和时代背景相结合。本文基于我国自然资源国有属性、现代国家治理思想及经济转型的时代背景,分析了我国编制自然资源资产负债表的理论基础,并从概念创新、目标创新、方法创新三个方面阐明了自然资源资产负债表的制度创新,提出了编制自然资源资产负债表的现实路径,为基于我国制度背景和时代背景编制中国特色的自然资源资产负债表提供指导。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=5962","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=5962","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2018/V40/I1/27","qi":"1","id":5962,"nian":2018,"bianHao":"2018-1-27","zuoZheEn_L":"XIAO Jihui, ZHANG Qinlin","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2018","shouCiFaBuRiQi":"2018-02-07","qiShiYe":"27","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2018/V40/I1","lanMu_cn":"学习贯彻十九大精神·新时代中国特色社会主义生态文明建设专栏","pdfSize":"618","zuoZhe_CN":"肖继辉, 张沁琳","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=5962","title_cn":"论我国编制自然资源资产负债表的制度创新","jieShuYe":"35","keywordList_en":["balance sheet of natural resources","economic transformation","institutional innovation","state governance","state-owned property right"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=5962","zhaiyao_en":"Preparing balance sheet of natural resources is one of the innovations of natural resources management system in China. Existing researches have analyzed the concept, the international experience and the methods of preparing balance sheet of natural resources, but they are lacking in the combinations with China’s unique institutional background in different eras. Based on the state-owned property of natural resources, modern state governance theory and time background of economic transformation, this paper analyzes the theoretical basis of preparing balance sheet of natural resources. Besides, this paper illustrates the institutional innovations from three perspectives, namely, concept innovation, target innovation and method innovation. 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来源：2018年第1期

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