本文選題：自然資源資產(chǎn)負(fù)債表　切入點(diǎn)：自然資源資產(chǎn)　出處：《資源科學(xué)》2017年09期

【摘要】：探索編制自然資源資產(chǎn)負(fù)債表是生態(tài)文明體制改革的一項(xiàng)重要基礎(chǔ)性制度建設(shè)。本文以國家生態(tài)文明先行示范區(qū)承德市為案例區(qū),明確了自然資源資產(chǎn)負(fù)債表編制的總體思路與技術(shù)路徑;提出了由資產(chǎn)、負(fù)債與資產(chǎn)負(fù)債差額構(gòu)成的自然資源資產(chǎn)負(fù)債表基本表式和由總表-分類表-擴(kuò)展表構(gòu)成的自然資源資產(chǎn)負(fù)債表報表體系;建立了自然資源資產(chǎn)評估方法和自然資源負(fù)債核算技術(shù);編制完成了一套由1張總表、4張分類表和2張擴(kuò)展表以及47張輔助表構(gòu)成的2010-2013年承德市自然資源資產(chǎn)負(fù)債表。結(jié)果表明,2013年,承德市自然資源資產(chǎn)價值量達(dá)19.44萬億元,是當(dāng)年GDP總量的150倍,承德市可持續(xù)發(fā)展的自然資源基礎(chǔ)較好;2010-2013年,承德市自然資源資產(chǎn)負(fù)債總量218.4億元,主要源于資源利用導(dǎo)致的環(huán)境損害。由此形成自然資源資產(chǎn)負(fù)債表編制的"承德模式",可為全國自然資源資產(chǎn)負(fù)債表編制提供有益探索。
[Abstract]:Exploring the establishment of balance sheet of natural resources is an important basic system construction of ecological civilization system reform.Taking Chengde City, a national ecological civilization demonstration area, as a case study area, this paper clarifies the overall thinking and technical path of natural resource balance sheet compilation, and puts forward the idea of making a balance sheet for natural resources.The basic form of balance sheet of natural resources and the system of statement of balance sheet of natural resources composed of summary table, classification table and extended form;The natural resource assets assessment method and natural resource liability accounting technique are established, and a set of natural resources balance sheets for the period 2010-2013, consisting of 1 summary table, 4 classification tables, 2 extended tables and 47 supplementary tables, is compiled and completed.The results show that the value of natural resources assets in Chengde City reached 19.44 trillion yuan in 2013, which is 150 times of the total amount of GDP in that year. The natural resource base of sustainable development in Chengde City is better than that in 2010-2013, and the total assets and liabilities of natural resources assets and liabilities in Chengde City are 21.84 billion yuan.Mainly from the environmental damage caused by the use of resources.Therefore, the "Chengde Model" of natural resource balance sheet compilation can provide a beneficial exploration for national natural resource balance sheet compilation.
【作者單位】： 中國科學(xué)院地理科學(xué)與資源研究所;中國科學(xué)院大學(xué)資源與環(huán)境學(xué)院;國土資源部資源環(huán)境承載力評價重點(diǎn)實(shí)驗(yàn)室;中國科學(xué)院西北生態(tài)環(huán)境資源研究院;環(huán)境保護(hù)部環(huán)境規(guī)劃院;中國科學(xué)院東北地理與農(nóng)業(yè)生態(tài)研究所;
【基金】：國家重點(diǎn)研發(fā)計劃項(xiàng)目(2016YFC0503505) 西藏重大科技專項(xiàng)(Z2016C01G01)
【分類號】：F205
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本文編號：1722064