自然资源资产负债表编制系统研究

doi:10.18402/resci.2017.09.02

资源科学 ›› 2017, Vol. 39 ›› Issue (9): 1628-1633.doi: 10.18402/resci.2017.09.02

自然资源资产负债表编制系统研究

江东^1,^2,³(), 付晶莹^1,^2,³(), 封志明^1,^2,³, 杨艳昭^1,^2,³, 闫慧敏^1,^2,³, 潘韬^1,²

1. 中国科学院地理科学与资源研究所,北京100101
2. 中国科学院大学资源与环境学院,北京 100049
3.国土资源部资源环境承载力评价重点实验室,北京 101149

收稿日期:2017-02-10 修回日期:2017-08-26 出版日期:2017-09-20 发布日期:2017-09-20
作者简介:
作者简介：江东,男,安徽寿县人,博士,研究员,研究方向为资源环境遥感应用。E-mail:jiangd@igsnrr.ac.cn
基金资助:
国家重点研发计划项目（2016YFC0503507）

The compilation of the natural resource blance sheet system research

Dong JIANG^1,^2,³(), Jingying FU^1,^2,³(), Zhiming FENG^1,^2,³, Yanzhao YANG^1,^2,³, Huimin YAN^1,^2,³, Tao PAN^1,²

1. Institute of Geographic Sciences and Natural Resources Research,Chinese Academy of Sciences,Beijing 100101,China
2. College of Resources and Environment,University of Chinese Academy of Sciences,Beijing 100049,China
3. Key Laboratory of Carrying Capacity Assessment for Resource and Environment,Ministry of Land and Resources,Beijing 101149,China

Received:2017-02-10 Revised:2017-08-26 Online:2017-09-20 Published:2017-09-20

摘要/Abstract

摘要：

开展自然资源资产负债表编制与应用研究,是建立健全自然资源资产管理体制,实现政府职能转变、高效管理与科学评价的重大需求,有助于实现对政府职能的有效监管与经济发展质量的科学评估。本文以河北承德市自然资源资产负债编制工作为基础,基于自然资源科学理论、地理信息系统和空间数据库技术,在资源环境基础数据库的支撑下,通过自动调用数据库中辅助表数据以及自然资源资产负债表分类表核算模型和扩展表核算模型,进行自然资源资产负债表自动核算,采用“辅助表-分类表/扩展表-总表”的报表体系结构设计,实现自然资源资产负债表编制与更新的业务化和自动化,形成一套支撑自然资源资产负债表编制的可复制、可拓展、可推广的标准化与自动化系统,从而形成自然资源资产负债表编制系统集成技术方法体系,为后续全国范围自然资源资产负债表编制工作的推广提供依据和参考。

关键词: 自然资源资产负债表, 负债表编制系统, 地理信息系统, 资源环境数据库

Abstract:

The assessment and value accounting of natural resources is important content for environmental governance in rural areas and construction of a beautiful countryside. The exploration of the balance sheet of natural resource asset compilation is one of the primary missions promoting the construction of the ecological civilization in the Third Plenary Session of the 18^th Central Committee of the Communist Part of China. Research on the exploration and application of the natural resource asset balance sheet system can improve natural resource asset management,transformation of government functions,efficient management,effective supervision of government functions and the scientific evaluation of the quality of economic development. Moreover,this approach covers the shortage of traditional science of natural resources in the integrated management of data,and provides comprehensive,timely,accurate and objective information,services and technical support for urban and rural ecological civilization construction. A standardization and automation system for compiling the natural resource asset balance sheet was designed here based on natural resource science theory,GIS and spatial databases,replicable and extendable. The natural resource assets accounting models and environmental profit and loss accounting models were constructed. We established a natural resources asset balance sheet compilation and update system based on a space-temporal database and compiling pattern of the natural resource balance sheet for Chengde City. The reporting system of natural resource balance sheet can be automatically calculated in two ways,meeting the needs of different users. This method promotes the development of domestic natural resource balance sheet preparation technology,and provides a reference for the promotion of national natural resource asset balance sheets.

Key words: natural resource asset balance sheet, balance sheet compilation and update system, geographic information system, spatial database

江东, 付晶莹, 封志明, 杨艳昭, 闫慧敏, 潘韬. 自然资源资产负债表编制系统研究[J]. 资源科学, 2017, 39(9): 1628-1633.

Dong JIANG, Jingying FU, Zhiming FENG, Yanzhao YANG, Huimin YAN, Tao PAN. The compilation of the natural resource blance sheet system research[J]. Resources Science, 2017, 39(9): 1628-1633.

图/表 3

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自然资源资产负债表编制系统研究

The compilation of the natural resource blance sheet system research

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