中国自然资源资产化管理研究进展

PROGRESS OF RESEARCH ON ASSET-BASED MANAGEMENT OF NATURAL RESOURCES IN CHINA BASED ON CITESPACE

关键词:  自然资源  资产化管理  CiteSpace  研究进展  知识图谱

Key words:  natural resources  capitalization management  CiteSpace  research progress  knowledge evolution

摘要:

目的 自然资源资产化管理可有效地配置资源、强化生态保护、实现资源保值增值，进而促进、推动社会经济的可持续发展及生态文明建设。梳理中国自然资源资产化管理研究历程，厘清研究现状，发掘热点问题。方法 文章基于CiteSpace软件，采用文献计量法及归纳总结法，以1992—2022年CNKI数据库中收录的自然资源资产化管理领域1 348篇文献为样本，对中国自然资源资产化管理研究的发文趋势、合作团队、核心作者、期刊分布、研究热点及研究前沿等动态变化规律进行系统梳理。结果 （1）相关研究文献发表数量呈波动上升趋势，经历了萌芽探索（1992—2003年）、问题聚焦（2004—2013年）和快速发展（2014—2022年）3个阶段；（2）初步形成了以核心作者为中心的研究团队，并呈现出团队内合作紧密、团队间联系不足、大部分学者进行独立研究的“大分散、小集中”特征；（3）核心期刊中载文量排名前7位的是《资源科学》《生态经济》《中国人口·资源与环境》《会计之友》《审计研究》《自然资源学报》和《中国土地科学》；（4）研究热点聚焦于自然资源资产产权体系构建及制度创新、自然资源价值构成及价值计量、自然资源资产有偿使用以及自然资源资产管理及监管制度体系构建4个领域；（5）研究前沿具有明显的政策及社会需求导向性，产权制度改革、自然资源可持续发展、价值核算、资产负债表、领导干部离任审计、生态产品价值实现、碳排放权交易和生态补偿等内容反映不同时期的研究前沿。结论 该研究深入探讨了中国自然资源资产化管理的研究动态及前沿，未来应从学科交叉和融合的角度构建完善的研究理论及方法体系，系统地回答自然资源资产化管理“是什么、为什么、怎么做”，以期为建立并完善符合国情的自然资源资产化管理体系提供有益参考。

Abstract:

Capitalization management of natural resources can effectively allocate resources, strengthen ecological protection, and maintain and increase the value of resources, thus promoting the sustainable development of the social economy and the construction of ecological civilization. To sort out the research progress, clarify the current research status, and discover hot issues, the bibliometric method (using CiteSpace software) and the summary method were used to analyze the dynamic changes in the publication trends, the cooperative teams, core authors, journal distribution, research hotspots and research frontiers of China's natural resources capitalization management based on 1 348 literatures in CNKI database from 1992 to 2022. The results were shown as follows. (1) The number of related research publications showed a fluctuating upward trend, and had gone through three stages: germinal exploration (1992-2003), problem focus (2004-2013), and rapid development (2014-2022). (2) Research teams centered on the core authors had been formed, characterized by close cooperation within a team, the insufficient connection between teams, and independent research for most scholars, that was, "large dispersion and small concentration". (3) The top 7 core journals considering the number of articles were Resources Science, Ecological Economy, China Population-Resources and Environment, Friends of Accounting, Auditing Research, Journal of Natural Resources, and China Land Science. (4) The research hotspots focused on four areas, including the system construction and institutional innovation of property rights of natural resources assets, the value composition and value measurement of natural resources assets, the compensated usage of natural resources assets, and the establishment of the management and supervision system of natural resource assets. (5) The research frontiers were clear policy and social demand-oriented, and the contents of property rights system reform, sustainable development of natural resources, value accounting, balance sheet, audit of leading cadre leaving, value realization of ecological products, carbon emission trading and ecological compensation reflected the research frontier of different periods. In summary, this study thoroughly explores the research dynamics and frontiers of natural resource capitalization management in China. In the future, a perfect research theory and method system should be constructed from the perspective of interdisciplinary and integration, to systematically answer the "what, why, and how to do" of natural resources asset management, and to provide useful references for the establishment and improvement of natural resources capitalization management system in line with national conditions.