珍稀濒危动植物资源资产价值核算体系研究

发布时间：2018-08-03 21:21

【摘要】：珍稀濒危动植物资源是一项重要的自然资源资产类型,具有重要的科研、经济、观赏、生态等价值。就目前的管理实践来看,中国长期存在着珍稀濒危动植物资源保护和资源利用之间关系不明确和资源价值难以科学评估等问题。同时,作为一项重要自然资源资产账户,珍稀濒危物种尚未开展价值核算技术研究,给资产负债表填报及领导干部自然资源资产离任审计工作带来极大困难。文章首先在分析珍稀濒危物种质量评价体系现状资料基础上,构建了包括濒危程度、遗传状况、生长繁殖状况、物种价值4类代表性指标的质量评价体系;其次,在分析比较多种价值核算方法的基础上,依照国家发布的野生动物及其产品价格认定相关规则和标准,采用保护性支出法探寻珍稀濒危物种质量与价值之间的关系,建立了珍稀濒危物种资产实物量价值核算模型,从而构建形成珍稀濒危物种资源实物量价值核算体系。该研究创新性地将珍稀濒危物种资源质量与价格关系作为核算模型构建的出发点,以此突破资源数量决定资源价值的局限,将资源质量有效地反映到资源价值量中,从而更为系统、规范地与自然资源资产负债表体系相衔接。该研究可为自然资源资产负债表价值量填报及领导干部自然资源资产离任审计工作提供指导,也可为珍稀濒危动植物保护和管理提供技术支撑。
[Abstract]:Rare and endangered animal and plant resources are an important asset type of natural resources, with important scientific research, economic, ornamental, ecological and other values. According to the current management practice, there are some problems in China, such as the unclear relationship between the conservation and utilization of rare and endangered animal and plant resources and the difficulty of evaluating the value of resources. At the same time, as an important natural resource asset account, rare and endangered species have not carried out the research of value accounting technology, which brings great difficulties to the balance sheet reporting and the audit work of leading cadres' natural resources assets. On the basis of analyzing the current situation of quality evaluation system of rare and endangered species, this paper constructs a quality evaluation system which includes four representative indexes, including endangered degree, genetic status, growth and reproduction status, and species value. On the basis of analyzing and comparing many value accounting methods, according to the rules and standards of wildlife and its products price recognition issued by our country, the relationship between the quality and value of rare and endangered species was explored by using the protective expenditure method. The real value accounting model of the assets of rare and endangered species is established, and the real value accounting system of rare and endangered species resources is constructed. In this study, the relationship between resource quality and price of rare and endangered species is creatively taken as the starting point for the construction of accounting model, in order to break through the limitation that the quantity of resources determines the value of resources, and effectively reflect the quality of resources to the value of resources. Thus more systematic, normative and natural resources balance sheet system. The research can provide guidance for the balance sheet value of natural resources and audit of natural resources assets of leading cadres, and also provide technical support for the protection and management of rare and endangered animals and plants.
【作者单位】：国家环境保护饮用水水源地管理技术重点实验室//深圳市环境科学研究院;仲恺农业工程学院;
【基金】：国家重点研发计划项目“自然资源资产负债表编制与资源环境承载力评价技术集成与应用”(2016YFC0503500)
【分类号】：F062.2;Q16

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