摘要
自然资源资产价值评估技术研究是开展自然资源资产负债表编制与实践应用的首要任务。草原生态系统是我国主要的陆地生态系统之一,针对草地资源开展的自然资源资产价值评估技术研究,是我国研究编制自然资源资产负债表的重要工作内容。文中以内蒙古鄂托克前旗为研究区域,开展了基于草地资源资产负债表编制的草地资源资产价值评估技术研究,以草地资源调查与评价为基础,建立了草地资源资产价值核算模型,分别探索了草地资源实物量价值和生态服务价值的核算方法,并试算了鄂托克前旗2014年草地资源资产价值。结果表明:2014年鄂前旗草地资源总价值合计约为298.6亿元,其中实物量资产约为26.39亿元,占比8.2%;生态服务功能价值约为272.2亿元,占比91.2%。相关核算成果为该地区自然资源资产负债表落地实施及开展领导干部自然资源资产责任审计提供了数据基础,并为干旱半干旱地区草地资源保护和管理提供技术支撑。
Natural resources assets assessment techniques serve as a significant support for the application of nat- ural resources balance sheets. Grassland ecosystem is one of the main terrestrial ecosystems in China. The re- search on the evaluation of the value of natural resources assets for grassland resources is an important part of re- search and preparation of natural resources balance sheet. This research discussed the method to assess the grass- land resources asset value based on the grassland resources balance sheet preparation in Etuokeqianqi, Inner Mongolia. Based on the investigation and evaluation of grassland resources, the accounting model of source assets was established, and the accounting method to the tangible and untangible value of grassland re- grassland re- sources were studied respectively. Then the values of the grass resources of the Etuokeqianqi 2014 were calculat- ed. The results indicated that the total value of grassland resources in 2014 was about 29.86 billion Yuan, of which the physical assets were about 2. 639 billion Yuan, accounting for 8.8% of the total value; the value of ecological service function was bout 27.22 billion Yuan, accounting for 91.2% of the total value. This study could provide the data base for the ground implementation of the regional natural resources balance sheet and the audit on the departure of leading cadres for the natural resources. At the same time, it provides technical support for the protection and management of grassland resources in arid and semi arid areas.
作者
李鑫
叶有华
王伊拉图
付岚
杨梦婵
LI Xin;YE Youhua;WANG Yilatu;FU Lan;YANG Mengchanl(Shenzhen Academy of Environmental Science, Shenzhen 518001, China;Grassland Information Center of Etuokeqianqi, Erdos 016200, China)
出处
《干旱区资源与环境》
CSSCI
CSCD
北大核心
2018年第5期136-143,共8页
Journal of Arid Land Resources and Environment
基金
国家重点研发计划(2016YFC0503500)资助
关键词
自然资源资产负债表
草地资源
价值评估
natural resources balance sheet
grassland resources
valuation of natural resource assets
