| 露天煤矿矿区生态资产负债核算技术方案 |
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| 引用本文： | 范小杉,邢铁朋,魏金发,李文超,何萍,冯朝阳,宋婷.露天煤矿矿区生态资产负债核算技术方案[J].环境科学研究,2019,32(5):742-748. |
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| 作者姓名： | 范小杉 邢铁朋 魏金发 李文超 何萍 冯朝阳 宋婷 |
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| 作者单位： | 中国环境科学研究院, 国家环境保护区域生态过程与功能评估重点实验室, 北京 100012;中国环境科学研究院, 环境基准与风险评估国家重点实验室, 北京 100012;华能伊敏露天矿,内蒙古 呼伦贝尔,021134 |
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| 基金项目： | 国家自然科学基金资助项目（No.41501581）；国家重点研发计划资助项目（No.2017YFC0506601） |
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| 摘 要： | 生态资产负债核算技术体系是施行生态环境管理政绩考核制度的必要科技支撑.目前生态资产研究在核算内容上注重生态资产流量评估而忽视生态资产存量损失计量，强调生态系统服务变化研究而对其变化原因探索不足，并且在研究技术手段上强调3S宏观技术手段而忽视微观生态要素调查和生态环境质量评价，因此尚不足以为地方政府生态环境管控绩效考核提供强有力支撑.针对露天煤矿开采所导致的严峻生态环境问题，将微观研究手段与宏观分析技术方法相结合，通过对比来分析核算时段起止年份生态资产存量的类别、数量、质量、空间格局，辨识矿区采矿作业、土地复垦、生态恢复等人类活动对生态环境的损益类型和特征；基于不同类别存量生态资产质量评价来判别其损益程度，进而划分生态资产负债核算类型区并探究其损益原因；以此为前提探索构建包括存量、流量及负债三部分内容在内的生态资产负债核算框架及技术方法，并采用直接法和间接法编制生态资产负债表.研究旨在弥补现有区域生态资产评估技术的不足，以为生态环境管理绩效考核提供更为客观、详实、可靠的资料数据为核心，倡导生态资产研究内容与方法的革新.
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| 关 键 词： | 生态资产 负债 露天煤矿 核算 技术方法 存量 流量 |
| 收稿时间： | 2018/8/10 0:00:00 |
| 修稿时间： | 2019/1/18 0:00:00 |
Technical Solutions for Eco-Assets Liabilities Accounting in Opencast Coal Mining Area |
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| FAN Xiaoshan,XING Tiepeng,WEI Jinf,LI Wenchao,HE Ping,FENG Chaoyang and SONG Ting.Technical Solutions for Eco-Assets Liabilities Accounting in Opencast Coal Mining Area[J].Research of Environmental Sciences,2019,32(5):742-748. |
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| Authors: | FAN Xiaoshan XING Tiepeng WEI Jinf LI Wenchao HE Ping FENG Chaoyang and SONG Ting |
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| Affiliation: | 1.State Environment Protection Key Laboratory of Regional Eco-Process and Function Assessment, Chinese Research Academy of Environmental Sciences, Beijing 100012, China2.China State Key Laboratory of Environmental Criteria and Risk Assessment, Chinese Research Academy of Environmental Sciences, Beijing 100012, China3.Huaneng Yimin Open Coal Mine, Hulun Buir 021134, China |
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| Abstract: | The accounting system of ecological assets and liabilities is necessary scientific support for the performance assessment of ecological and environmental management. The current researches of ecological capital accounting give emphasis on the total quantity of ecosystem services while ignore the losses caused by ecosystem damages, place importance on the changes of ecosystem services while disregard the reasons causing the changes, and emphasize the use of 3S macroscopic technique while ignore the ground surveys of micro-ecological elements and quality evaluation of ecosystems. Therefore, the currently used accounting systems of ecological assets and liabilities are not able to meet the needs of the performance assessment of environmental management. An improved accounting system is needed to overcome the above-mentioned limitations and to solve the serious environmental problems caused by opencast coal mining in China. The new ecological capital accounting system including stocks, flows and liabilities related to human activities such as mining, land reclamation and ecological restoration is to be established. Methodologies were built based on the environmental impacts of different mining activities and various areas, combining with microscopic analysis methods and macroscopic techniques. The improved system can provide comprehensive information supports for the performance assessment of ecological management in the mining area, and promote the technological innovation of ecological capital accounting. |
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| Keywords: | ecological capital liabilities opencast coal mine accounting technology stock flow |
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