基于复式记账的土地资源资产核算与报表编制研究

借鉴会计学复式记账核算的优点,在国际资源核算体系的基础上,根据我国自然资源资产核算需求,提出土地资源资产核算的复式记账体系和报表编制框架。研究认为,基于复式记账的土地资源资产核算和报表编制要以“摸清家底、反映自然资源负债、提供土地资源审计和绩效考核信息”为目标,明确区、县级自然资源局为土地资源资产受托管理和进行土地资源资产核算与报表编制的核算单位。在界定土地资源资产、负债和权益相关概念的基础上,提出土地资源资产属性变化的核算内容和每次土地资源资产实物量变化必须遵循占补平衡的基本原则,进行过程核算。以YC县土地资源资产变化为例,对土地资源资产变化进行了基于复式记账的土地资源资产核算与报表编制实证研究,确定核算的事项类型和特征及其借贷核算流程,编制出土地资源资产负债表,并同时进行实物量核算和价值量核算的报表编制,结果表明:YC县土地资源资产实物量1485 km^2,2018年末价值量5639874.22万元、经济权益5271874.22万元、生态权益367991.6万元,土地资源负债8.40万元,通过土地资源资产用途调整,土地资源资产价值量增加21319.42万元,但在调整过程中,形成了土地资源负债0.07 km^2(8.4万元),在以后土地整治中需要增加园地。     

Can we gain precision by sampling with probabilities proportional to size in surveying recent landscape changes in the Netherlands?

Seventy-two squares of 100 ha were selected by stratified random sampling with probabilities proportional to size (pps) to survey landscape changes in the period 1996–2003. The area of the plots times the urbanization pressure was used as a size measure. The central question of this study is whether the sampling with probabilities proportional to size leads to gain in precision compared to equal probability sampling. On average 1.03 isolated buildings per 100 ha have been built, while 0.90 buildings per 100 ha have been removed, leading to a net change of 0.13 building per 100 ha. The area with unspoiled natural relief has been reduced by 2.3 ha per 100 ha, and the length of linear relicts by 137 m per 100 ha. On average 74 m of linear green elements have been planted per 100 ha, while 106 m have been removed, leading to a net change of −31 m per 100 ha. For the state variables ‘unspoiled natural relief', ‘ linear relicts', ‘removed linear green elements', and ‘new – removed linear green elements' there is a gain in precision due to the pps-sampling. For the remaining state variables there is no gain or even a loss of precision (`new buildings', ‘removed buildings', ‘new – removed buildings', ‘new linear green elements'). Therefore, if many state variables must be monitored or when interest is not only in the change but also in the current totals, we recommend to keep things simple, and to select plots with equal probability.     

Estimation of Land Use Specific Runoff and Pollutant Concentration for Tapi River Basin in India

Non-point source (NPS) pollution is the result of various land use practices such as agriculture, sites of construction and waste disposal, urban development and so on. The control of NPS pollution is possible by regular monitoring and assessment on watershed basis to educate people for implementing well-known structural and non-structural measures. Recent trend is to use GIS based modelling tool for assessment of rainfall-runoff and non-point loading. The approach requires generation and analysis of basin wide data on various features of land and estimates of Event Mean Concentrations (EMCs) of pollutants in the runoff. In the present paper, basin wide data in different districts of Tapi basin has been analysed for land use distribution; fertilizer application; low, medium and high-density habitation; and annual rainfall. Coefficients of runoff have been estimated considering pervious and impervious area for different land use types, and compared with the reported values for Indian conditions. The estimated mean annual runoff flow indicated that two districts Jalgaon and Dhule contribute maximum runoff to the Tapi River. Estimates of EMCs for BOD and nutrients (N and P) in the runoff from various districts are useful in GIS-based modelling study for NPS pollution assessment.     

新疆番茄酱企业生产废水处理利用方式探析

近年来,新疆番茄酱加工业得到了迅速发展,目前番茄酱的产销量已占全国的90%以上。与此同时,新疆番茄酱生产企业的废水排放量也大幅增加,大量未经处理的废水直接排放,已对当地的水环境构成严重的污染隐患。本文分析了新疆番茄酱企业生产废水的排放特征与目前排放出路的可行性,并结合新疆的自然地理条件及番茄酱企业的分布情况,着重探讨了土地处理这一适合新疆的废水利用方式,以期有利于新疆的环境保护和废水资源的循环利用。     

土地利用/覆盖变化对长江上游非点源污染影响研究

在国内外相关研究的基础上,利用输出系数模型,结合RS和GIS技术,对长江上游的非点源污染负荷进行了空间模拟和负荷估算.模拟结果表明,在不考虑流域损失的前提下,由于土地利用造成的非点源污染负荷TN总量从20世纪70年代的123万t下降至2000年的116万t,基本呈逐年减少的趋势,由土地利用造成的TP的变化趋势与TN基本相同,从70年代的3.7万t下降到2000年的3.5万t左右.就省份、土地利用类型和水系而言,四川省、种植用地和草地以及金沙江水系和嘉陵江水系对长江上游的非点源污染贡献较大.在非点源污染负荷强度上,重庆市和嘉陵江水系单位面积负荷最高,是今后应重点治理的地区.结果表明,该模型可以对长江上游这样的超大尺度空间的非点源污染进行较好的空间模拟.     

Synergistic Techniques for Better Understanding and Classifying the Environmental Structure of Landscapes

The desire to capture natural regions in the landscape has been a goal of geographic and environmental classification and ecological land classification (ELC) for decades. Since the increased adoption of data-centric, multivariate, computational methods, the search for natural regions has become the search for the best classification that optimally trades off classification complexity for class homogeneity. In this study, three techniques are investigated for their ability to find the best classification of the physical environments of the Mt. Lofty Ranges in South Australia: AutoClass-C (a Bayesian classifier), a Kohonen Self-Organising Map neural network, and a k-means classifier with homogeneity analysis. AutoClass-C is specifically designed to find the classification that optimally trades off classification complexity for class homogeneity. However, AutoClass analysis was not found to be assumption-free because it was very sensitive to the user-specified level of relative error of input data. The AutoClass results suggest that there may be no way of finding the best classification without making critical assumptions as to the level of class heterogeneity acceptable in the classification when using continuous environmental data. Therefore, rather than relying on adjusting abstract parameters to arrive at a classification of suitable complexity, it is better to quantify and visualize the data structure and the relationship between classification complexity and class homogeneity. Individually and when integrated, the Self-Organizing Map and k-means classification with homogeneity analysis techniques also used in this study facilitate this and provide information upon which the decision of the scale of classification can be made. It is argued that instead of searching for the elusive classification of natural regions in the landscape, it is much better to understand and visualize the environmental structure of the landscape and to use this knowledge to select the best ELC at the required scale of analysis.     

黑河中游边缘绿洲农田退耕还草的土壤碳、氮固存效应

研究黑河中游边缘绿洲农田退耕种植苜蓿5a后土壤碳、氮库的变化,通过对2个土类(开垦耕种的风沙土和灰棕漠土)退耕苜蓿地和相邻农田0～5、5～10和10～20cm土层土壤有机碳(SOC)和全氮(TN)、颗粒有机碳和氮(POC、PON)储量的分析表明:开垦耕种的风沙土和灰棕漠土有极低的SOC和TN含量,退耕种植苜蓿后0～20cm SOC储量提高了22.1%～27.8%,SOC的固存率平均为0.47 Mg/(hm²·a),0～5cm表层SOC储量变化最大,提高32%～66%;TN储量0～20cm储量变化不显著,在0～5cm表层TN储量风沙土和灰棕漠土分别提高12.8%和48.1%.退耕后POC和PON较SOC和TN有更显著的变化,其分配比例增加,0～20cm土层POC和PON储量分别提高22.8%～42.7%和18.6%～57.6%,在0～5cm变化最大;在瘠薄耕地转变为多年生苜蓿地后土壤C库的增加主要是由于POC的形成量增加.SOC含量相对更低的灰棕漠土比风沙土退耕后土壤C、N的增加更为明显.     

典型地区农用地污染调查及风险管控标准探讨

针对《土壤污染风险管控标准——农用地土壤污染风险管控标准》(GB 15618—2018),提出以土壤中全量浓度筛选值和管控值作为衡量农用地土壤污染风险管控的标准,对湖南省部分稻田农用地土壤及点对点稻米样品中镉、铅、砷、汞的总量和有效态浓度及稻米中含量进行监测,根据重金属总量浓度分为低风险、中风险、高风险3组。结果显示:(1)土壤及稻米中镉含量基本为随着风险级别的升高而增加,铅、砷在土壤和稻米中含量无规律性结果,汞监测结果均为未检出。(2)低风险组稻米镉超标率为12. 0%,高风险组稻米镉达标率为33. 3%,表明利用总量浓度对农用地土壤潜在风险进行分组存在一定的局限性。(3)依据4种重金属在土壤中总量及稻米(早稻)中含量情况,对风险级别进行调整并综合判断:有58个样品为低风险组,占样品总数的68. 2%,超标率为零;有15个样品为中风险组,占样品总数的17. 7%,超标率为80. 0%;有12个样品为高风险组,占样品总数的14. 1%,超标率为100. 0%。调整后评价结果与上述标准的划分目标更接近,能够提高上述标准的准确性和实用性。     

辽河流域河流栖息地评价指标与评价方法研究

建立了由底质、栖息地复杂性、速度-深度结合特性、堤岸稳定性、河道变化、河水水量状况、植被多样性、水质状况、人类活动强度和河岸土地利用类型所构成的河流栖息地评价指标体系,确定了各指标的等级划分以及栖息地综合指数的计算方法.结合2005年辽河流域河流生态调查结果,对流域内所调查的28个河段的栖息地质量状况进行了具体评价,并进一步分析了河道栖息地综合指数与河流理化因子、底栖生物以及小流域土地利用状况的相关关系.结果表明:①辽河流域28个河段的栖息地质量状况差异显著,其中10个河段达到了较好等级以上,6个仅为中等水平,12个河段为较差等级以下;②栖息地质量与理化因子、底栖生物指标具有显著相关性,表明栖息地质量是影响水质与生物状况的重要因素;③小流域的人类未利用土地比例与栖息地质量显著相关,表明小流域土地利用程度对栖息地环境质量影响较大,是恢复与保护河流栖息地质量的重要条件.     

北方农牧交错带土地利用及景观格局变化特征

基于1988,1995和2000年3期Landsat TM数据,采用遥感,GIS和景观生态学方法,运用土地利用转移矩阵、景观格局分析软件Fragstats3.3,对北方农牧交错带土地利用及景观格局变化进行了动态研究.结果表明:①减少的耕地主要转为草地,增加的耕地也主要源于开垦草地;②耕地转为草地的空间分布较均匀,草地转为耕地的区域差异明显;③1988—1995年和1995—2000年2个时段参加变化的土地数量差异显著;④增加的沙地主要源于草地退化;⑤景观异质性上升,结构趋向均衡化,稳定性增强,受人类干扰程度在加大.