大气资源资产价值核算技术研究初探——以深圳为例

大气资源是一类重要的"非实物态"自然资源资产。优质大气资源具有重要的生态系统服务价值,对人类生存发展起着至关重要的作用。目前,深圳市已将大气资源纳入自然资源资产负债表账户,但其生态系统服务价值尚未有系统性的量化核算方法,给自然资源资源资产负债表填报及领导干部离任审计等工作带来极大困难。本文在分析2015年深圳市大气环境质量现状的基础上,分别采用条件价值法、治理成本法及健康损害法对三类不同AQI等级的深圳市大气资源价值进行了初步核算,从而构建了大气环境质量价值核算体系。该体系可为深圳市大气资源资产负债表填制及领导干部离任审计提供技术支撑,同时为大气资源质量改善和治理提供管理依据,也为其他地区大气资源价值核算提供技术参考。

Preliminary Study on Accounting System for Air Resource Asset-A Case Study in Shenzhen

Air resource is one important natural resource relate to the class of "non-physical materials". High quality air resource has vital ecosystem services value, and play a vital role in human existence and development. Currently, air resource has been included in the balance sheet assets in Shenzhen, which is conducive to the supervision, assessment and accountability audit of the city''s atmospheric environment. However, the ecosystem service value of air resource has not yet been systematically quantified, which brings great difficulties to the ground implementation of the natural resources balance sheet and the audit on the departure of leading cadres for the natural resources. Based on the present situation of atmospheric environmental quality in Shenzhen in 2015, preliminary accounting of air resource value of three different AQI levels in Shenzhen were conducted by willingness to pay method, treatment cost method and health damage method, respectively. On this basis, we set up the air resource accounting system in Shenzhen, which could provides technical support for the natural resources balance sheet and the audit on the departure of leading cadres for the natural resources. At the same time, it provides the management basis for improving the air quality and technical reference for other cities.