自然资源资产负债表编制实证研究

"探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计"是十八届三中全会提出的重大决定,也是加快中国生态文明建设的重要环节。现就自然资源资产负债表的编制对象及体系设计展开讨论。自然资源资产负债表的编制对象应是广泛存在于自然界,能为人类利用并具有未来经济利益的自然要素,具有自然与经济双重属性。自然资源资产负债表的表格设计包括期初存量、期末存量和存量变化三部分。文章以湖北省十堰市竹溪县土地资源为例,编制了2013年竹溪县土地资源资产负债表实物量表与价值量表。分析结果表明,2013年末竹溪县土地资源3.23×105 hm2,价值89.94亿元,整体减少42.86hm2,损失价值866.23万元,呈现林地减少,耕地增多的趋势,因此土地规划应充分保护林地和水域,发挥各种土地类型的生态服务价值,维持区域供给服务,调节服务,支持服务和文化服务平衡。

Empirical research on natural resources asset balance-sheet ( NRABs)

"To explore the preparation of natural resources asset balance-sheet(NRABs) , and audit outgoing leading cadres concerning natural resources assets" is a major decision of the Third Plenary Session of the 18th CPC Central Committee, and is also very important to speeding up the construction of China''s ecological civilization. In this article, two aspects about NRABs are discussed: the accounting object and the structural design of NRABs compilation. This article holds that the accounting object of NRABs should be the natural elements that exist extensively in nature, can be used by humans, and possess future economic benefits; it has both natural and economic properties. The NRABs includes three parts: the beginning inventory stock, ending inventory stock, and stock change during the accounting period. As an example, this article presents the land resource asset balance-sheet of Zhuxi county in Hubei province in 2013. It contains a substance accounting table and a value accounting table.The results show that at the end of 2013, Zhuxi county had 3.23×105hm2 of land resources valued at 8.994 billion yuan, which was a decrease of 42.86 hm2 in area and 8.6623 million yuan in value. The forest land declined, and the cultivated land increased. The land planning should protect forest land and water, tap the ecological service value of various land types, and maintain balance between the provisioning services, regulating services, supporting services, and cultural services in the region.