资源科学

资源科学 ›› 2017, Vol. 39 ›› Issue (9): 1646-1657.doi: 10.18402/resci.2017.09.04

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自然资源资产负债表编制的“承德模式”

杨艳昭1,2,3(), 封志明1,2,3, 闫慧敏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：杨艳昭,女,辽宁朝阳人,博士,研究员,研究方向为水土资源利用与区域可持续发展。E-mail:yangyz@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）

The pattern of compilation of the natural resources balance sheet for Chengde City

Yanzhao YANG1,2,3(), Zhiming FENG1,2,3, Huimin YAN1,2,3, 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 Environmental 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。

关键词: 自然资源资产负债表, 自然资源资产, 自然资源负债, 承德市

Abstract:

The natural resource balance sheet（NRBS）is a new concept proposed during the Third Plenary Session of the 18th Central Committee of the Communist Party of China. Tentative compilation of NRBS is of importance to promoting the construction of an ecological civilization. As a new concept,the NRBS lacks practical experience and theoretic reserve and there are fundamental problems that need to be studied. For example,the definition of natural resource assets and liabilities is not clear,the concept and connotation of NRBS is uncertain,and the accounting system is not perfect. Here,taking Chengde City as a study area （a national ecological civilization demonstration district）,we explicated the overall thought and technological pathways for compiling a NRBS. Next,a table pattern of NRBS comprising categorized asset accounts,liability accounts and differences between assets and liabilities was developed. A reporting system of NRBS was extracted,including a summary of NRBS,classification of NRBS and extension of NBRS. The evaluation method of natural resource assets and accounting approaches of liabilities were developed. Finally,the balance-sheet of natural resources in Chengde City from 2010 to 2013 involved the following balance-sheet,one summary sheet,four classifications sheets,two extension sheets and 47 auxiliary sheets. The NRBS Huzhou Pattern is presented and our compilation method may be applicable to other regions.

Key words: natural resources balance sheet, natural resources asset, natural resources liability, Chengde City