自然资源资产负债表编制的“承德模式”

发布时间：2018-04-08 14:43

  本文选题：自然资源资产负债表　切入点：自然资源资产　出处：《资源科学》2017年09期

【摘要】：探索编制自然资源资产负债表是生态文明体制改革的一项重要基础性制度建设。本文以国家生态文明先行示范区承德市为案例区,明确了自然资源资产负债表编制的总体思路与技术路径;提出了由资产、负债与资产负债差额构成的自然资源资产负债表基本表式和由总表-分类表-扩展表构成的自然资源资产负债表报表体系;建立了自然资源资产评估方法和自然资源负债核算技术;编制完成了一套由1张总表、4张分类表和2张扩展表以及47张辅助表构成的2010-2013年承德市自然资源资产负债表。结果表明,2013年,承德市自然资源资产价值量达19.44万亿元,是当年GDP总量的150倍,承德市可持续发展的自然资源基础较好;2010-2013年,承德市自然资源资产负债总量218.4亿元,主要源于资源利用导致的环境损害。由此形成自然资源资产负债表编制的"承德模式",可为全国自然资源资产负债表编制提供有益探索。
[Abstract]:Exploring the establishment of balance sheet of natural resources is an important basic system construction of ecological civilization system reform.Taking Chengde City, a national ecological civilization demonstration area, as a case study area, this paper clarifies the overall thinking and technical path of natural resource balance sheet compilation, and puts forward the idea of making a balance sheet for natural resources.The basic form of balance sheet of natural resources and the system of statement of balance sheet of natural resources composed of summary table, classification table and extended form;The natural resource assets assessment method and natural resource liability accounting technique are established, and a set of natural resources balance sheets for the period 2010-2013, consisting of 1 summary table, 4 classification tables, 2 extended tables and 47 supplementary tables, is compiled and completed.The results show that the value of natural resources assets in Chengde City reached 19.44 trillion yuan in 2013, which is 150 times of the total amount of GDP in that year. The natural resource base of sustainable development in Chengde City is better than that in 2010-2013, and the total assets and liabilities of natural resources assets and liabilities in Chengde City are 21.84 billion yuan.Mainly from the environmental damage caused by the use of resources.Therefore, the "Chengde Model" of natural resource balance sheet compilation can provide a beneficial exploration for national natural resource balance sheet compilation.
【作者单位】： 中国科学院地理科学与资源研究所;中国科学院大学资源与环境学院;国土资源部资源环境承载力评价重点实验室;中国科学院西北生态环境资源研究院;环境保护部环境规划院;中国科学院东北地理与农业生态研究所;
【基金】：国家重点研发计划项目(2016YFC0503505) 西藏重大科技专项(Z2016C01G01)
【分类号】：F205
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本文编号：1722064