京津冀地区环境资产负债表编制研究

环境容量资产的核算是自然资源资产负债表编制中的主要组成部分。本文基于环境容量提出京津冀地区环境资产负债表编制方法,阐明该地区环境资产负债表的编制内容、核算范围以及编制路径,对2013年该地区及13个城市的环境容量资产进行核算,并编制了实物量资产负债表。在此基础上,提出了京津冀地区降低环境资产负债的政策建议,指出我国环境资产负债核算工作逐步规范化、制度化的方向。结果表明,京津冀地区大气及水环境容量均处于严重负债状态,其中,主要大气污染物SO2、NOx和PM2.5环境容量资产负债率分别为-235%、-263%和-316%,主要水污染物COD和NH3-N环境容量资产负债率分别为-414%和-850%。本文研究成果可为京津冀地区资源环境与经济发展决策提供科学基础,同时也可为其他地区开展环境资产核算研究提供参考。

Study on Environmental Balance Sheet Compilation in the Beijing-Tianjin-Hebei Region

Environmental accounting is an essential part of compiling natural resources balance sheet. This research proposed the compiling method of environmental balance sheet based on environmental capacity for Beijing-Tianjin-Hebei region, and elucidated the accounting content, accounting scope and accounting method of environmental balance sheet in this region. The environmental capacity of 13 cities in 2013 was accounted, and the balance sheet of physical quantity was compiled. The policy recommendations for reducing asset debts in the Beijing-Tianjin-Hebei region were brought forward, and how to make environmental accounting work gradually standardized and institutionalized in China was pointed out. The results showed that the atmospheric and water environmental capacity were seriously in the status of debt in the this region, environmental capacity asset-liability ratios of SO₂, NO_x and PM_2.5 emissions were -235%, -263% and -316%, environmental capacity asset-liability ratios of COD and NH₃-N emissions were -414% and -850%, respectively. It is expected to be helpful for resource environment and economic development decision of Beijing-Tianjin-Hebei region, and can be widely applied to the environmental accounting in different regions.