【摘要】 研究目的:针对自然资源资产管理的理论诠释不清、改革导向不明、自然资源的资产属性尚未充分体现等问题,本文立足新时代党和国家机构改革背景,分析自然资源资产管理的理论逻辑,明确未来自然资源资产管理的改革方向。研究方法:文献研究法,综合分析法。研究结果:新时代自然资源资产管理应当基于"权利—价值—经营—管理"的理论逻辑体系框架,其中自然资源资产权利应当包含自然资源资产所有权、资格权、使用权和管理权等对象内涵,以完整、明晰和稳定作为权利实现要求;自然资源资产价值显化应当基于生态、经济等价值的全面认知,针对不同资产类型分类采用不同价值评估方法,完善市场培育、价值调节和公平分配机制;自然资源资产经营既要保障粮食安全、生态安全和规避可能风险,又要实现高品质利用,因而应当以底量保安全,以存量、数量、质量、差量和流量保协同,优化完善编制资产负债表;自然资源资产管理则应当打破自然资源资产管理割裂的现状,实现系统统一管理并建立全平台、全过程、全资源和全空间的综合监督机制。研究结论:自然资源资产管理应以"三维立体多权化"、"生态价值具象化"、"安全品质六量化"和"系统监管综合化"为改革导向,以期全面推进未来多维、绿色、高效、安全、品质、有序的自然资源资产管理方式的切实实现。更多还原

【Abstract】 The purpose of this paper is to analyze the theoretical logic of natural resource asset management based on the reform of institutional restructuring in the new era, in response to the problems that theoretical interpretation is not sufficiently clear, reform orientation is ambiguous, and asset attributes of natural resources have not been fully reflected. The methods of literature review and comprehensive analysis are used. The results show natural resource asset management in the new era should be based on the theoretical logic system framework of "right-value-utilizationmanagement", the rights of natural resource asset contain the connotation of natural resource asset ownership, membership right, use right and management right, with completeness, clarity and stability as the realization requirements of rights.Furthermore, the fulfillment of the natural resource asset value should be based on a comprehensive cognition of the values of ecology, economy, etc, should apply different value assessment methods for different types of asset, and should improve market cultivation, value adjustment and fair distribution mechanism. Natural resource asset utilization should not only ensure food security, ecological security and avoid potential risks, but also achieve high quality of management.Therefore, it is necessary to ensure safety by bottom quantity, ensure coordinated development with stock, quantity,quality, difference and flow, and compile natural resource balance sheets. Finally, natural resource asset management should resolve the fragment of natural resource asset management to unify management system and establish integrated supervision mechanism with the entire platform, process, resource types and space. In conclusion, natural resource asset management should orientate as "multiple rights within three-dimensional space", "fulfillment of ecological value","safety and high quality of utilization in six dimensions" and "integration of supervision and management mechanism",with a view of comprehensively promoting the realization of multidimensional, green, efficient, safe, quality and orderly natural resource asset management in the future.更多还原