摘要
依法明确和规范报告范围是做好国有自然资源资产报告工作的客观要求。针对当前对国有自然资源资产报告范围认识不一、实践差异明显的情况,文章从相关法律法规和基本概念出发探讨了报告范围,提出报告在时间方面应以年度为主,也可涵盖特定时期;种类方面可先涵盖"10+1"类型;资产实物量按照资源即资产报告,价值量先报告可计量的经济价值、社会价值、生态价值,并逐步扩大;所有权方面要聚焦国家所有;内容方面要聚焦党中央关心、全国人大关注及社会关切,围绕资产管理展开,且系统完整;部门方面要扩大健全报告协调机制,将生态环境、农业农村等相关部门纳入;公开方面要严格遵守保密和政府信息公开要求,按程序及时向社会公开经审议的报告及报表。
Clarifying and standardizing the reporting scope according to law is the objective requirement for reporting work of state-owned natural resource assets.In view of the current situation of diverse understanding of the reporting scope of state-owned natural resources assets and the obvious differences in practice,the article discusses the reporting scope from the relevant laws,regulations and basic concepts,and puts forward that the reporting time should be mainly annual basis and can also cover specific periods;in terms of types,the "10+1" type can be included preferentially;The physical quantity of assets is reported according to resources assets,and the value quantity is reported start from the measurable economic value,social value and ecological value and then gradually expanded;Ownership should focus on state ownership;in terms of content,we should concentrate on the CPC Central Committee,the National People’s Congress and social concerns,focus on asset management,and be systematic and complete;in terms of departments,we should expand and improve the reporting coordination mechanism including relevant departments of ecological environment,agriculture and rural areas;in terms of publicity,we should strictly abide by the requirements of confidentiality and government information disclosure,and timely disclose the reviewed reports and statements to the public according to the procedures.
作者
罗世兴
王燕东
LUO Shixing;WANG Yandong(Chinese Academy of Natural Resources Economics,Beijing 101149)
出处
《中国国土资源经济》
2022年第2期22-28,44,共8页
Natural Resource Economics of China
基金
自然资源部部门预算项目(121102000000200003)。
关键词
国有自然资源资产
报告范围
思考
state-owned natural resource assets
the reporting scope
reflection