本文選題：自然資源資產(chǎn)　切入點：土地資源　出處：《資源科學》2015年09期 　論文類型：期刊論文

【摘要】：自然資源資產(chǎn)負債表是十八屆三中全會提出的嶄新概念,國內(nèi)外尚未見編制先例,需要對其進行開創(chuàng)性探索與實踐。作為人類賴以生存的自然資源,土地資源的核算是自然資源資產(chǎn)負債表編制中的主要組成部分。本文在借鑒國內(nèi)外土地資源資產(chǎn)核算的方法與體系的基礎上,探索性闡述了自然資源資產(chǎn)負債表編制中土地資源核算的目標、內(nèi)容與原則,并結合浙江省湖州市土地資源資產(chǎn)負債表編制研究實例探討了土地資源核算的難點和發(fā)展方向。該研究建立的土地資源資產(chǎn)核算體系以核算土地利用活動所導致的土地資源資產(chǎn)變化為主線,反映土地資源資產(chǎn)在核算期間數(shù)量、質(zhì)量和價值量的變化情況及原因。土地資源資產(chǎn)價值化是資產(chǎn)負債表編制方法上的難點,土地數(shù)量與質(zhì)量變化會通過改變土地的功能改變土地資源的價值。然而,目前的土地資源資產(chǎn)價值化方法還不能夠客觀體現(xiàn)土地資源因其區(qū)位和質(zhì)量差異所引起的功能差異。借鑒土地多功能性理論,建立土地功能價值定量化評估方法將是開展土地資源資產(chǎn)負債表編制值得嘗試的思路。
[Abstract]:The balance sheet of natural resources is a new concept put forward by the third Plenary session of the 18 CPC Central Committee. The accounting of land resources is the main component of the balance sheet of natural resources. This paper draws lessons from the methods and systems of the accounting of land resources assets at home and abroad. This paper explores the objectives, contents and principles of land resource accounting in the compilation of natural resources balance sheet. The paper also discusses the difficulty and development direction of land resource accounting based on the example of land resource balance sheet compilation in Huzhou City, Zhejiang Province. The land resource asset accounting system established in this study is used to calculate the land use activity. Land resources and assets change as the main line, Reflecting the changes in quantity, quality and value of land resources assets during the accounting period and the reasons. Changes in land quantity and quality change the value of land resources by changing the function of land. The present value method of land resources assets can not objectively reflect the functional differences caused by the difference of land resources location and quality. It is worth trying to establish the quantitative evaluation method of land function value.
【作者單位】： 中國科學院地理科學與資源研究所;中國科學院大學;
【基金】：中國科學院科技服務網(wǎng)絡計劃(STS計劃)項目(KFJ-EW-STS-001)
【分類號】：F301.2
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本文編號：1570783