中山市五桂山林地生态资产负债表研究
发布时间：2018-12-15 02:44
【摘要】：林地生态系统是人类赖以生存和发展的基础,对维护生态平衡和社会经济发展有着不可替代的作用。党的十八届三中全会提出,探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计。林业资源是自然资源的重要组成部分。本文以中山市五桂山林地为研究对象,以2009年和2013年两景遥感数据以及DEM数据为主要数据源,主要采用主成分分析、模糊评价和专家咨询等方法,结合RS和GIS技术,对林地生态系统质量等级进行评定,并以此确定林地生态资产核算的调整系数;参考自然资源平衡表和国家资产负债表的编制格式、内容等已有的研究成果,编制出五桂山林地生态资产负债表,并对五桂山林地生态资产负债表的资产方和负债方进行了探讨与分析,结果表明:(1)五桂山林地生态系统的质量等级绝大部分属于良好和中,差和很差级别的林地主要分布在五桂山中部区域。2013年较2009年相比,林地生态系统质量明显提高,等级为中、差、很差的面积共减少了774.57hm2,优秀、良好两个等级的面积增加了788.09hm2。(2)结合五桂山实地情况,探索编制了五桂山林地生态资产负债表,负债表的结构包括资产方、负债方和所有者权益,资产方包括立木生长、经济林产品、花卉产品、涵养水源、固碳释氧、保育土壤、净化环境、生物多样性保护、景观游憩、创造就业机会和科研教育价值;负债方主要包括污染治理、生态恢复、生态维护及生态补偿;所有者权益包括:国家所有者权益、部门管理者权益和业主经营者权益。(3)五桂山林地生态资产由生态系统产品价值、生态系统服务价值和社会价值构成。其中生态系统产品价值主要构成部分是立木生长价值,所占比例高达99%左右;生态系统服务价值主要由涵养水源价值构成,所占比重超过了60%,其次是固碳释养价值,达到15%。2013年与2009年相比,仅林地阻滞粉尘能力的下降导致净化环境价值的下降,其它各类功能价值都在提高;社会价值中创造就业价值和科研教育价值均在明显增加。五桂山林地各项功能价值总体呈现上升趋势。(4)2009年和2013年五桂山林地生态总资产分别为54364.23万元、63522.18万元,其价值构成最大部分为涵养水源,其次是立木生长。2009—2013年五年内林地生态资产共增加9157.95万元,林地生态系统质量明显提升。其中对五桂山林地生态资产增加的贡献率大小依次为产品价值(64.51%)服务价值(34.56%)社会价值(0.93%)。林地各项功能价值中,立木生长价值对林地生态资产增加的贡献率最大,涵养水源价值次之。五年内五桂山林地负债3045.13万元,与增加的9157.95万元资产相比,后者远远大于前者,林地环境质量以及林地生态系统功能明显提升,五桂山政府的一系列政策和规划促使了林地生态系统的改善和生态资产的增加。
[Abstract]:Forestland ecosystem is the basis of human survival and development, and plays an irreplaceable role in maintaining ecological balance and social economic development. The third Plenary session of the 18th CPC Central Committee called for the establishment of a balance sheet on natural resources and the audit of the departure of natural resources assets from leading cadres. Forestry resources are an important part of natural resources. In this paper, the woodland of Wugui Mountain in Zhongshan City is taken as the research object. The remote sensing data of 2009 and 2013 and the DEM data are taken as the main data sources. The methods of principal component analysis, fuzzy evaluation and expert consultation are adopted, and the techniques of RS and GIS are combined. The quality grade of forestland ecosystem is evaluated and the adjustment coefficient of forest ecological assets accounting is determined. Referring to the existing research results such as the compilation format and content of the balance sheet of natural resources and the state balance sheet, the ecological balance sheet of woodland in Wuguishan has been compiled. The results show that: (1) most of the quality grade of woodland ecosystem in Wuguishan is good and moderate. The forest land of poor and very poor grade is mainly distributed in the central region of Wugui Mountain. Compared with 2009, the quality of forest ecosystem in 2013 is obviously improved, the grade is medium, the poor area is reduced by 774.57 hm2, and the area is excellent. The area of the two good grades has increased by 788.09hm2. (2) combined with the actual situation in Wuguishan, the ecological balance sheet of woodland in Wugui Mountain has been explored and compiled. The structure of the balance sheet includes asset side, liability side and owner's equity. Assets include stumpage growth, economic forest products, flower products, water conservation, carbon sequestration, soil conservation, environmental purification, biodiversity conservation, landscape recreation, job creation and scientific research and education value; The debt side mainly includes pollution control, ecological restoration, ecological maintenance and ecological compensation; Owner's equity includes: state owner's equity, department manager's right and owner's manager's rights and interests. (3) the ecological assets of woodland in Wuguishan are composed of ecosystem product value, ecosystem service value and social value. The main component of ecosystem product value is stumpage growth value, the proportion of which is about 99%. The value of ecosystem services is mainly composed of water conservation value, accounting for more than 60 percent, followed by carbon sequestration value, reaching 15.2013 compared with 2009, only the decline of dust capacity of forest land leads to the decline of environmental value. Other kinds of function value are improving; Among social values, the value of creating employment and scientific research and education has increased significantly. The total ecological assets of forest land in Wugui Mountain in 2009 and 2013 were 543.6423 million yuan and 635.2218 million yuan respectively, and the largest part of the value was water conservation, and the value of forest land in Wugui Mountain showed an overall upward trend. (4) in 2009 and 2013, the total ecological assets of forest land in Wugui Mountain were 543.6423 million yuan and 635.2218 million yuan respectively. The ecological assets of forest land increased by 91.5795 million yuan in the five years from 2009 to 2013, and the quality of forest ecosystem improved obviously. The contribution rate to the increase of ecological assets of woodland in Wugui Mountain was as follows: product value (64.51%), service value (34.56%) and social value (0.93%). Among all the function values of forest land, the growth value of standing wood contributed the most to the increase of ecological assets of forest land, followed by the value of water conservation. In five years, the forest land debt of Wugui Mountain was 30.4513 million yuan, compared with the increase of 91.5795 million yuan assets, the latter was far larger than the former, and the forest land environmental quality and the forest land ecosystem function were obviously improved. A series of policies and plans of Wuguishan government promoted the improvement of woodland ecosystem and the increase of ecological assets.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F326.27;S718.5
本文编号：2379817
[Abstract]:Forestland ecosystem is the basis of human survival and development, and plays an irreplaceable role in maintaining ecological balance and social economic development. The third Plenary session of the 18th CPC Central Committee called for the establishment of a balance sheet on natural resources and the audit of the departure of natural resources assets from leading cadres. Forestry resources are an important part of natural resources. In this paper, the woodland of Wugui Mountain in Zhongshan City is taken as the research object. The remote sensing data of 2009 and 2013 and the DEM data are taken as the main data sources. The methods of principal component analysis, fuzzy evaluation and expert consultation are adopted, and the techniques of RS and GIS are combined. The quality grade of forestland ecosystem is evaluated and the adjustment coefficient of forest ecological assets accounting is determined. Referring to the existing research results such as the compilation format and content of the balance sheet of natural resources and the state balance sheet, the ecological balance sheet of woodland in Wuguishan has been compiled. The results show that: (1) most of the quality grade of woodland ecosystem in Wuguishan is good and moderate. The forest land of poor and very poor grade is mainly distributed in the central region of Wugui Mountain. Compared with 2009, the quality of forest ecosystem in 2013 is obviously improved, the grade is medium, the poor area is reduced by 774.57 hm2, and the area is excellent. The area of the two good grades has increased by 788.09hm2. (2) combined with the actual situation in Wuguishan, the ecological balance sheet of woodland in Wugui Mountain has been explored and compiled. The structure of the balance sheet includes asset side, liability side and owner's equity. Assets include stumpage growth, economic forest products, flower products, water conservation, carbon sequestration, soil conservation, environmental purification, biodiversity conservation, landscape recreation, job creation and scientific research and education value; The debt side mainly includes pollution control, ecological restoration, ecological maintenance and ecological compensation; Owner's equity includes: state owner's equity, department manager's right and owner's manager's rights and interests. (3) the ecological assets of woodland in Wuguishan are composed of ecosystem product value, ecosystem service value and social value. The main component of ecosystem product value is stumpage growth value, the proportion of which is about 99%. The value of ecosystem services is mainly composed of water conservation value, accounting for more than 60 percent, followed by carbon sequestration value, reaching 15.2013 compared with 2009, only the decline of dust capacity of forest land leads to the decline of environmental value. Other kinds of function value are improving; Among social values, the value of creating employment and scientific research and education has increased significantly. The total ecological assets of forest land in Wugui Mountain in 2009 and 2013 were 543.6423 million yuan and 635.2218 million yuan respectively, and the largest part of the value was water conservation, and the value of forest land in Wugui Mountain showed an overall upward trend. (4) in 2009 and 2013, the total ecological assets of forest land in Wugui Mountain were 543.6423 million yuan and 635.2218 million yuan respectively. The ecological assets of forest land increased by 91.5795 million yuan in the five years from 2009 to 2013, and the quality of forest ecosystem improved obviously. The contribution rate to the increase of ecological assets of woodland in Wugui Mountain was as follows: product value (64.51%), service value (34.56%) and social value (0.93%). Among all the function values of forest land, the growth value of standing wood contributed the most to the increase of ecological assets of forest land, followed by the value of water conservation. In five years, the forest land debt of Wugui Mountain was 30.4513 million yuan, compared with the increase of 91.5795 million yuan assets, the latter was far larger than the former, and the forest land environmental quality and the forest land ecosystem function were obviously improved. A series of policies and plans of Wuguishan government promoted the improvement of woodland ecosystem and the increase of ecological assets.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F326.27;S718.5
【参考文献】
相关期刊论文 前2条
1 蒋谦才;张晖;何美儿;王家彬;何秀云;;生态公益林改造对土壤理化性质的影响[J];林业科技开发;2009年02期
2 侯元兆;吴水荣;;生态系统价值评估理论方法的最新进展及对我国流行概念的辨正[J];世界林业研究;2008年05期
，本文编号：2379817
本文链接：https://www.wllwen.com/jingjilunwen/nongyejingjilunwen/2379817.html
