资源科学

资源科学 ›› 2017, Vol. 39 ›› Issue (9): 1634-1645.doi: 10.18402/resci.2017.09.03

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湖州/安吉：全国首张市/县自然资源资产负债表编制

闫慧敏1,2,3, 封志明1,2,3(), 杨艳昭1,2,3, 潘韬1,2, 江东1,2,3, 宋晓谕4, 马国霞5, 刘文新6   

  1. 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
    4. 中国科学院西北生态环境资源研究院,兰州 730000
    5. 环境保护部环境规划院,北京 100012
    6.中国科学院东北地理与农业生态研究所,长春 130102
  • 收稿日期:2017-02-10 修回日期:2017-08-29 出版日期:2017-09-20 发布日期:2017-09-20
  • 作者简介:

    作者简介：闫慧敏,女,内蒙古锡盟人,博士,副研究员,研究方向为资源遥感及资源可持续利用。E-mail:yanhm@igsnrr.ac.cn

  • 基金资助:
    国家重点研发计划项目（2016YFC0503505）;西藏重大科技专项（Z2016C01G01）

First report of the national natural resources balance sheet for Huzhou City and Anji County

Huimin YAN1,2,3(), Zhiming FENG1,2,3(), Yanzhao YANG1,2,3, Tao PAN1,2, Dong JIANG1,2,3, Xiaoyu SONG4, Guoxia MA5, Wenxin LIU6   

  1. 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
    4. Northwest Institute of Eco-Environment and Resources,Chinese Academy of Sciences,Lanzhou 730000 ,China
    5. Center for Envronmental Zoning,Chinese Academy for Environmental Planning,Beijing 100012,China
    6. Northeast Institute of Geography and Agroecology,Chinese Academy of Sciences,Changchun 130102,China
  • Received:2017-02-10 Revised:2017-08-29 Online:2017-09-20 Published:2017-09-20

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摘要：

探索编制自然资源资产负债表是推进生态文明建设的重要举措。本文以国家生态文明先行示范区湖州市为例,实践探索了“先实物后价值、先存量后流量、先分类后综合”的自然资源资产负债表编制路径,构建了由“总表-主表-辅表-底表”组成的自然资源资产负债表报表体系,提出了由资源过耗、环境损害、生态破坏构成的自然资源资产负债表表式结构,确立了土地资源、水资源、林木资源等几类主要自然资源的核算指标,形成了自然资源资产负债表编制的“湖州模式”,并编制完成了全国首张市/县自然资源资产负债表。研究表明：2013年,湖州市自然资源资产总量为9378.39亿元,相当于当年湖州市GDP的5.20倍;2003-2013年,湖州市自然资源资产负债总量109.51亿元,相当于核算期湖州市GDP总量的6.01%。2013年,安吉县自然资源资产总量达3114.68亿元,位居湖州市两区三县首位,安吉县自然资源资产价值量相当于当年安吉GDP的11.73倍,2003-2013年,自然资源资产负债总量为15.65亿元,相当于核算期GDP总量的万分之三。湖州市和安吉县的资产负债表充分证明了自然资源资产是湖州市社会经济与生态环境可持续发展的重要基础,也再次印证了“绿水青山就是金山银山”的绿色发展理念。

关键词: 自然资源资产负债表, 自然资源核算, 自然资源资产, 自然资源负债, 湖州市

Abstract:

The investigation and preparation of natural resource balance sheets （NRBS）is an important measure for promoting the construction of an ecological civilization. Huzhou City is a national ecological civilization demonstration district and the focus of our research. Based on possible pathways for compiling NRBS across three principles： first in physical and then in monetary terms; first in stock and then in flow terms;and in category and then in integration terms. We first extracted the reporting system of the NRBS：summary statement,primary stable,assistant table and original table. Then,a table pattern for NRBS comprising categorized over consumption of resources,environmental damage and ecological system worsening was developed. Accounting indices of the NRBS comprising categorized land resources,water resources and forest resources were explicated. The NRBS of the Huzhou Pattern is presented and is the first NRBS for China. We found that the total natural resource assets of Huzhou City was 937.84 billion CNY in 2013,5.2 times GDP. During 2003-2013,the cumulative natural resource liabilities of Huzhou City was 10.95 billion CNY,with liabilities at 5.6% of GDP. The natural resource assets and natural resource liabilities of Anji County were 311.50 billion CNY and 1.56 billion CNY,11.7 times and 0.03% of GDP,respectively. Our study not only demonstrates the usefulness of natural resource assets for the support of sustainable development of social and ecological environments,but also verifies the great potential of green development pathways such as the ‘Lucid water and lush mountains are invaluable assets’.

Key words: natural resouces balance sheet, natural resources accounting, natural resouces asset, natural resouces liability, Huzhou City