本文以澳大利亞自然資源資產核算體系為參照,探討了從石油資產平衡表到自然資源資產平衡表,再到國家資產負債表的上升路徑;分析了宏觀層面國家資產負債表,石油資產平衡表與微觀層面資源型企業石油資產儲量披露之間應該保持的關系;最后,嘗試著提出了中國石油儲量披露的統一規范標準,以及包括自然資源資產平衡表在內的核算表格的編制設想。

Based on the accounting system of Australian natural resources assets,this paper discusses the rising path from balance sheet of oil asset to balance sheet of natural resources,and then to national balance sheet; analyzes the relationship among macro national balance sheet,balance sheet of oil asset and micro reserve disclosure of oil asset in resource-based enterprises; finally,tries to put forward the uniform standard of Chinese oil reserve disclosure and the compiling idea of accounting form,which includes balance sheet of natural resources assets.