摘要
文中以"自然资源资产负债表编制中正确体现土地资源资产负债"为目标,依据土地资源资产负债的核算内容,提出了具有可操作性的核算范式,以包头市固阳县为例,根据资产负债指标体系和方法,结合土地资源的数量、质量情况及负债数据,采用收益还原法、年金资本化法、当量因子法等评估方法,核算出经济、社会和生态三个方面的资产价值量;从土地环境破坏和生态损耗入手,完成了负债的核算。通过构建土地资源资产负债核算体系,得出研究期间土地资源共计负债约11.33亿元;期末土地资源净资产706.42亿元。
In order to correctly reflect the assets and liabilities of land resources in preparation of natural resources balance sheet,according to the accounting content of assets and liabilities of land resources,an operational accounting paradigm was put forward.Taking Guyang county of Baotou as an example,according to the assets and liabilities index system and methods,combined with the quantity,quality and liabilities data of land resources,income reduction method,annuity capitalization method,equivalent factor method and other evaluation methods were used to calculate the economic,social and ecological aspects.From the aspects of land environment destruction and ecological loss,the accounting of liabilities was completed.Through the construction of land resources assets and liabilities accounting system,it is concluded that the total liabilities of land resources during the study period is about 1.133 billion Yuan,and the net assets of land resources at the end of the period is 70.642 billion Yuan.
作者
刘小娟
张裕凤
LIU Xiaojuan;ZHANG Yufeng(School of Geographical Sciences,Inner Mongolia Normal University,Hohhot 010022;Inner Mongolia Landuse and Improvement Project Research Center,Hohhot 010022,China)
出处
《干旱区资源与环境》
CSSCI
CSCD
北大核心
2021年第6期39-43,共5页
Journal of Arid Land Resources and Environment
基金
内蒙古自然科学基金项目(2019LH04001)
内蒙古自治区研究生教育教学改革研究与实践项目(YJG20181013502)资助。
关键词
土地资源
资产负债
核算体系
固阳县
land resources
assets and liabilities
accounting system
Guyang county
