自然资源资产负债表编制中土地资源核算体系设计与实证

发布时间：2018-03-05 15:17

  本文选题：自然资源资产　切入点：土地资源　出处：《资源科学》2015年09期 　论文类型：期刊论文

【摘要】：自然资源资产负债表是十八届三中全会提出的崭新概念,国内外尚未见编制先例,需要对其进行开创性探索与实践。作为人类赖以生存的自然资源,土地资源的核算是自然资源资产负债表编制中的主要组成部分。本文在借鉴国内外土地资源资产核算的方法与体系的基础上,探索性阐述了自然资源资产负债表编制中土地资源核算的目标、内容与原则,并结合浙江省湖州市土地资源资产负债表编制研究实例探讨了土地资源核算的难点和发展方向。该研究建立的土地资源资产核算体系以核算土地利用活动所导致的土地资源资产变化为主线,反映土地资源资产在核算期间数量、质量和价值量的变化情况及原因。土地资源资产价值化是资产负债表编制方法上的难点,土地数量与质量变化会通过改变土地的功能改变土地资源的价值。然而,目前的土地资源资产价值化方法还不能够客观体现土地资源因其区位和质量差异所引起的功能差异。借鉴土地多功能性理论,建立土地功能价值定量化评估方法将是开展土地资源资产负债表编制值得尝试的思路。
[Abstract]:The balance sheet of natural resources is a new concept put forward by the third Plenary session of the 18 CPC Central Committee. The accounting of land resources is the main component of the balance sheet of natural resources. This paper draws lessons from the methods and systems of the accounting of land resources assets at home and abroad. This paper explores the objectives, contents and principles of land resource accounting in the compilation of natural resources balance sheet. The paper also discusses the difficulty and development direction of land resource accounting based on the example of land resource balance sheet compilation in Huzhou City, Zhejiang Province. The land resource asset accounting system established in this study is used to calculate the land use activity. Land resources and assets change as the main line, Reflecting the changes in quantity, quality and value of land resources assets during the accounting period and the reasons. Changes in land quantity and quality change the value of land resources by changing the function of land. The present value method of land resources assets can not objectively reflect the functional differences caused by the difference of land resources location and quality. It is worth trying to establish the quantitative evaluation method of land function value.
【作者单位】： 中国科学院地理科学与资源研究所;中国科学院大学;
【基金】：中国科学院科技服务网络计划(STS计划)项目(KFJ-EW-STS-001)
【分类号】：F301.2
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本文编号：1570783