摘要
党的十八大报告中将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,建立生态环境损害责任终身追究制作为生态文明建设的重要任务。草原作为我国的重要自然资源,开展针对草原自然资源资产的负债评估研究,在当前具有非常紧迫又现实的意义。文章以我国草原资源资产为研究对象,初步建立了包括草原土地资产、草原生物资产和草原水气调节资产三方面指标的草原自然资源资产核算方法体系以及草原资源资产核算价值自然环境条件差异校正方法的草原资源资产负债评估方法,并以此为基础建立了由草原资源资产分类核算子表、草原自然资源资产负债评估总表和草原自然资源资产管理成效评估表三级表格组成的草原自然资源资产负债评估报表系统。此外,文章还在内蒙古陈巴尔虎旗和四子王旗开展了草原资源资产负债评估的实例研究。结果表明:2000年陈巴尔虎旗草原自然资源资产价值总量为6 679 718.70万元,在2005年陈巴尔虎旗草原资源资产总价为8 584 146.14万元,相比于2000年增幅达到28.51%。四子王旗2000年草原资源资产价值总量为2 926 634.22万元,2005年草原资源资产价值总量为3 896 468.32万元,比2000年增加33.14%。以上两个旗县在2000年至2005年间,草原自然资源资产人为管理对草原自然资源资产价值产生了非常明显的促进作用。
In the report of the 18 th National Congress of the CPC, it was claimed that China will explore and establish a natural resources balance sheet, that officials will receive audits on natural resources when leaving office, and that a lifelong system of accountability for ecological and environmental damage will be established; this is an important task for the construction of an ecological civilization. In China, grassland is an important natural resource asset; thus, carrying out research on grassland natural resource asset evaluation and establishing a grassland natural resource asset balance sheet is a pressing challenge. This paper uses Chinese grassland resources assets as the research object and establishes an initial grassland resource asset evaluation framework; the indicators used by the framework are grassland land assets, grassland biological assets and grassland environments regulation assets. Based on our research, a balance sheet system for grassland natural resource assets was established; in total it contains three parts： a grassland resource assets classification table, a natural resource balance assessment summary table, and an assessment of the effectiveness of asset management. Finally, the paper also carried out a case study in Chen Barag banner and Siziwang banner in Inner Mongolia. The results indicated that the total value of grassland natural resource assets in Chen Barag banner was 66.80 billion CNY in 2000. In 2005, this had increased by 28.51% to reach 85.84 billion CNY. For Siziwang banner, in 2000 the total value of the grassland resource assets was 29.27 billion CNY, and it increased by 33.14% in 2005 to reach 38.96 billion CNY. Between 2000 and 2005, effective resource management in these two banners obviously promoted an increase in the value of local grassland resource assets.
出处
《生态经济》
CSSCI
北大核心
2016年第4期28-36,共9页
Ecological Economy
基金
中国科学院内蒙古草业研究中心先行启动项目"草原资源资产负债表编制方法的研究"
内蒙古科技厅应用技术研究与开发项目"草原资源资产负债表编制方法的研究与示范"
关键词
自然资源
资产负债表
草原
内蒙古
资产评估
natural resource
balance sheet
grassland
Inner Mongolia
asset evaluation
