邱琳,俞洁,邓劲松,林溢,董俐,岑庆,周梦梦.遥感和GIS支持下浙江省自然资源资产负债表编制研究[J].中国环境管理,2019,11(5):36-41
遥感和GIS支持下浙江省自然资源资产负债表编制研究
Research on the Compilation of Natural Resources Balance Sheet in Zhejiang Province Based on RS and GIS
  
DOI:10.16868/j.cnki.1674-6252.2019.05.036
中文关键词:  自然资源资产负债表  环境经济核算  自然资源资产价值评估
英文关键词:natural resource balance sheet  environmental economic accounting  natural resource assets evaluation
基金项目:
作者单位E-mail
邱琳 浙江省环境保护科学设计研究院, 浙江杭州 310058  
俞洁 浙江省环境监测中心, 浙江杭州 310058  
邓劲松 浙江大学环境与资源学院, 浙江杭州 310058 jsong_deng@zju.edu.cn 
林溢 浙江大学环境与资源学院, 浙江杭州 310058  
董俐 浙江大学环境与资源学院, 浙江杭州 310058  
岑庆 浙江大学环境与资源学院, 浙江杭州 310058  
周梦梦 浙江大学环境与资源学院, 浙江杭州 310058  
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中文摘要:
      自然资源资产负债表的编制是生态文明建设制度创新的一项重大举措。本文依据"先实物后价值、先存量后流量、先有形后无形"的原则构建自然资源资产负债表框架结构,在遥感和GIS技术支持下探索自然资源资产负债表编制核算路径,确定土地资源、矿产资源、水资源、林木资源、土壤资源、大气资源等六类有形资产核算指标,以及生物多样性维持功能、碳固定功能、水源涵养功能、土壤保持功能等四类无形资产核算指标,并以浙江省为例,完成了浙江省自然资源资产负债表的编制与其核算过程。研究结果表明:①浙江省2014年自然资源资产存量价值约为126 800亿元,相当于当年浙江省GDP的3倍,是浙江省可持续发展的重要基础;② 2000-2014年浙江省自然资源资产存量价值总体呈上升趋势,固定资产存量价值增加900亿元,无形资产存量价值增加200亿元;③ 2000-2014年浙江省自然资源资产负债累计2100亿元,大气资源负债占比最高,达39.07%,其次是水资源负债,达27.07%。本文提出的自然资源资产负债表编制与核算经验,可为全国自然资源资产负债表编制提供有益探索。
英文摘要:
      Tentative compilation of Natural Resources Balance Sheet (NRBS) is an institutional innovation of the construction of ecological civilization. This paper built the frame structure of NRBS based on three principles:first in physical and then in monetary terms, first in stock and then in flow terms, first in intangible assets and then in tangible terms. And the possible accounting pathways of NRBS were explored by RS and GIS. Six kinds of accounting indices of tangible resources categorized land resources, mineral resources, water resources, timber resources, soil resources and atmospheric resources and four kinds of accounting indices of intangible resources categorized biodiversity maintenance functions, carbon fixation, water conservation function and soil conservation function were explicated. Taking Zhejiang Province as a study area, this paper explicated the overall thought and technological pathways for compiling a NRBS. The results showed that:① the total natural resource assets of Zhejiang Province was 12.68trillion CNY in 2014, which was 3 times of its GDP; ② the total natural resource assets was in the rise in 2000-2014, the tangible natural resource assets increased by 90 billion CNY and intangible natural resource assets increased by 20 billion CNY;③ the accumulative total liabilities of local NRBS in 2000-2014was to 210 billion CNY, the atmospheric resources liability was the highest, reaching 39.07%, the second was water resources liability, reaching 27.07%.The experience of compilation and pathways accounting for NRBS in Zhejiang Province might be applicable to other regions in China.
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