中文摘要：

矿产资源资产负债表编制技术框架的探讨对于推进我国不可再生资源资产负债表编制技术的形成、指导我国不可再生资源的科学开发并落实自然资源资产离任审计制度有着明确的实际意义。本文在国际通用的环境与经济综合核算体系的基础上,探索性的提出了矿产资源资产负债表的编制技术框架（以下简称框架）。该框架以实现国家矿产资源资产摸底和官员环境绩效评估为目标,函括了矿产资源资产负债表的编制原则,资产负债表的会计主体、会计要素、相关交易和事项的具体指向,资产负债表的实物量账户和价值量账户的内容和归类,矿产资源资产负债表的具体编制流程,以及矿产资源资产负债表示意等内容。具体而言：首先,本框架指出了矿产资源核算应坚持复式记账原则和权责发生制原则;其次,框架明确了会计主体为矿产资源的所有者（即政府）,会计要素中的资产指的是由政府辖区控制的矿产资源,负债指的是政府开采矿产资源过程中从生态系统中“借”的其他自然资源（比如水资源、能源资源等）和生态服务（清洁的空气、水循环、气候调节等）,这是本框架区别于传统国民经济核算的核心所在;再次,框架确立了矿产资源开采涉及的六大相关交易和事项,并据此设立了五类实物量账户和三类价值量账户,其中特别构建了集“生态系统服务”、“环境污染”和“资源消耗”三位于一体的“生态成本”和“生态负债”账户;最后,框架根据矿产资源开采的六大相关交易和事项,以及明确的以资产、负债与所有者权益为区分的会计账户,具体展示了矿产资源资产负债表的具体编制流程,并形成了最终的资产负债表示意。除此之外,本框架还提供了如何将实物类账户价值化的方法,特别提出了可用资源租金的净现值方法测度没有直接市场价格的非生产

英文摘要：

The discussion on the technical framework of mineral resource balance sheet is fully supportive for promoting the compilation technique of nonrenewable resource balance sheet, which could offer essential guidance for rational exploration of nonrenewable resources and the off-office auditing for natural assets in China. Based on international integrated environmental and economic accounting system, this paper innovatively proposes the compilation technique framework of mineral resource balance sheet. The framework aims at national resource assets investigation and environmental performance evaluation during government official＇ s tenure. It contains： ①eompilation principles;②aeeounting entity, accounting elements and relevant transactions and events;③contents and classifications of physical accounts and value accounts; ④compilation procedure; and ⑤ a final sketch table of mineral resource balance sheet. First, this framework points out that mineral resource accounting should comply with double entry and accrual basis principles. Second, it clarifies that the accounting entity is the government who own the possession of mineral resources, and asset is the mineral resource in government jurisdiction areas, while liability refers to other natural resources （ e. g. water resource and energy resource） and ecological services （e. g. air purifying, water cycle, and climate adjustment） ＂borrowed＂ from ecosystem during mineral resource exploration. The definition of the liability distinguishes this framework from traditional System of National Accounting. Third, the framework establishes five types of physical account and three types of value account founding on the six transactions and events, and innovatively builds ＂ Ecological Cost＂ and ＂ Ecological Liability＂ accounts as the trinity of ＂ ecological service＂ ＂environmental pollution＂ and ＂resources consumption＂. Afterwards, according to the six transactions and events and clear definition of asset, liability and equity, the