基于SNA和SEEA的矿产资源资产负债表编制探索

—— 以河北省铁矿资源为例

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中图分类号：F205 文献标识码：A 文章编号：2097-5465（2026）02-0131-10

Abstract：TakingironoreresourcesofHebeiprovinceastheresearchobject，thispaperaims toprovideascientificbasis forthe effectivemanagementandsustainableutilizationofmineralresourcesbycompilingabalancesheetofmineralresouces.Basedon thetheoreticalfoundationof the Systemof NationalAccounts（SNA）andtheSystemof Environmental-EconomicAccounting （SEEA），thestudycompilesabalancesheeof ionoreresourcesinHebeiprovincebycollctingandorganizingthedataof iron oreresources inHebeiprovincein2O21.Theresultsshowthatattheendof2O21，thevalueofasetsofronoreresourcesinHebei province is 400 375×104 million yuan，the valueof liabilities is 235 666×104 million yuan，and the value of owner's equity is 398 018 440×10 ）4 millon yuan．The study found that iron ore resourceassets in Hebei province have a large scale of proven reservesandareanimportantcomponentof govermmentassets，ndthatthereisresourcedepletion，environmentalpolutioand ecologicaldamageinmineralextraction，butthoveraliabilisaresallelativetoheasetsize，ndesourcedevelopenis still of high economic significance.

Keywords：mineral resources；mineral resources accounting；balance sheet；iron ore

0 引言

党的十八届三中全会首次提出“编制自然资源资产负债表，对政府干部开展自然资源资产离任审计，建立生态环境损害终身追究责任制”的要求[1]。（剩余12154字）