耕地资源资产负债核算体系构建分析——以上海市奉贤区为例

发布时间：2018-10-21 11:14

【摘要】：耕地是人类赖以生存的源泉,与人类的生产生活息息相关,在国家提出编制自然资源资产负债表的大背景下,本文对耕地资源资产负债核算进行了研究。本文构建了耕地资源资产负债核算的框架体系,认为耕地的资产账户包括经济价值、生态价值和社会价值,耕地的负债账户包括生态维护费用和生态恢复费用;通过以上海市奉贤区为研究对象,实证分析了耕地资源资产负债核算框架体系及相应评估方法的运用,并对奉贤区耕地资源的资产负债进行了核算,进一步验证所构建的耕地资产负债核算的合理性和可行性,同时揭示了核算结果所传达的信息对政策的决策者具有的参考价值。
[Abstract]:Cultivated land is the source of human survival and is closely related to human production and life. Under the background of the national proposal to compile the balance sheet of natural resources, this paper studies the accounting of assets and liabilities of cultivated land resources. This paper sets up a framework system for the accounting of assets and liabilities of cultivated land resources, and holds that the asset accounts of cultivated land include economic value, ecological value and social value, and the debt accounts of cultivated land include ecological maintenance costs and ecological restoration costs. By taking Fengxian District of Shanghai as the research object, this paper empirically analyzes the application of the accounting framework system of assets and liabilities of cultivated land resources and the corresponding evaluation methods, and calculates the assets and liabilities of cultivated land resources in Fengxian District. It further verifies the rationality and feasibility of the accounting of cultivated land assets and liabilities, and reveals the reference value of the information conveyed by the accounting results to the policy decision makers.
【作者单位】：上海财经大学公共政策与治理研究院;上海市地质调查院;上海师范大学商学院;
【基金】：国家社会科学基金项目“经济发达地区建设用地管理模式从增量化向减量化转轨机理及政策研究”(编号:15BJL159),“经济发达地区建设用地系统减量化绩效(PCLSD)的理论、实证和政策建议研究”(编号:17BGL158) 上海市教育委员会科研创新项目“地方政府经营土地政策对城镇化的影响及改革研究”(编号:15ZS038) 上海社会科学基金项目“基于自然生态空间视角的中国全国和典型省份环境税制度构建和政策模拟研究”(编号:15GJ017)
【分类号】：F323.211

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