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。     

南京市农用地土壤中重金属形态特征分析

以南京市农用地土壤为研究对象,采用顺序提取的方法对Cu、Zn、Pb、Cd做化学形态分析,了解不同元素各形态下空间赋存的含量与占比。结果表明,在农用地土壤中,上述4种金属元素所赋存的化学形态活泼性顺序为CdPbCuZn,其中Cd主要为醋酸提取态,Pb主要为可还原态,各占总量的40%以上,具有较高的生物有效性和潜在危害性;Cu与Zn主要为残渣态,占总量的60%左右,生物可利用性较低。由因子分析法可知,土壤p H值越大,Zn与Cd就越趋于向稳定的化学形态转化,土壤有机质含量越高,对Cu与Pb的络合能力就越强,可以降低其环境危害性。     

基于熵权TOPSIS模型的土地利用多功能性诊断

从经济、社会和生态3个方面出发构建土地利用多功能性评价指标体系,应用熵权TOPSIS模型对江苏省近年来土地利用多功能性进行诊断分析可以优化区域土地的合理开发,提高土地利用效率,为促进区域的可持续发展提供有效依据。研究结果表明：2006~2016年江苏省土地利用综合功能经历了一般—良好的发展阶段,综合功能在不断优化;经济功能经历了较差—一般—良好—优秀—良好的发展阶段,虽然有所波动,但其依旧呈增长态势;社会功能经历了较差—一般—良好—优秀的发展阶段,呈现出持续稳步提高趋势;生态功能经历了一般—良好—一般的发展趋势,整体呈下降趋势。另外土地利用的经济功能和社会功能子目标的障碍度在逐年下降,对目前江苏省土地利用有效性起制约作用的主要是生态功能,应减少废水排放和工业固体废弃物等污染造成的生态破坏,加强水资源的保护,同时缩小城乡差距,推进城乡融合,促进土地利用过程中经济、社会和生态功能的协调发展。     

中国城镇建设用地经济密度的区位差异及影响因素——基于273个地级及以上城市的分析

以全国地级及以上城市中的273个样本城市为研究对象,分别从全国、沿海地区、内陆地区三个层次考察了样本城市城镇建设用地经济密度的区位差异。根据柯布-道格拉斯生产函数的理论与分析方法建立模型,分析了资本、劳动力、土地三大投入要素和城市全要素生产率等对城镇建设用地的影响,并在控制以上变量的条件下侧重考察了城市区位差异的影响。发现我国城镇建设用地经济密度的区位差异明显,具有区位优势的城市土地效益平均高于缺乏区位优势的城市;沿海水陆口岸的区位优势十分显著,建设用地经济密度相对较高,而内陆地区水陆口岸的区位优势有待发掘;航空口岸对提高城镇建设用地经济密度未发挥积极作用。分析结果表明,生产要素投入、科技水平、市场环境和城市发展阶段是影响土地效益的主要因素,但不同区位条件下城镇建设用地经济密度的影响因素有所不同,为提高城镇建设用地经济密度,不同区位条件的城市着力点应各有侧重。     

Monitoring Regional Riparian Forest Cover Change Using Stratified Sampling and Multiresolution Imagery1

Claggett, Peter R., Judy A. Okay, and Stephen V. Stehman, 2010. Monitoring Regional Riparian Forest Cover Change Using Stratified Sampling and Multiresolution Imagery. Journal of the American Water Resources Association (JAWRA) 46(2):334-343. DOI: 10.1111/j.1752-1688.2010.00424.x Abstract: The Chesapeake Bay watershed encompasses 165,760 km² of land area with 464,098 km of rivers and streams. As part of the Chesapeake Bay restoration effort, state and federal partners have committed to restoring 26,000 miles (41,843 km) of riparian forest buffers. Monitoring trends in riparian forest buffers over large areas is necessary to evaluate the efficacy of these restoration efforts. A sampling approach for estimating change in riparian forest cover from 1993/1994 to 2005 was developed and implemented in Anne Arundel County, Maryland, to exemplify a method that could be applied throughout the Bay watershed. All stream reaches in the county were stratified using forest cover change derived from Landsat imagery. A stratified random sample of 219 reaches was selected and forest cover change within the riparian buffer of each sampled reach was interpreted from high-resolution aerial photography. The estimated footprint of gross change in riparian forest cover (i.e., the sum of gross gain and gross loss) for the county was 1.83% (SE = 0.22%). Stratified sampling taking advantage of a priori knowledge of locations of change proved to be a practical and efficient protocol for estimating riparian forest buffer change at the county scale and the protocol would readily extend to much broader scale monitoring.     

Evaluation of the National Land Cover Database for Hydrologic Applications in Urban and Suburban Baltimore,Maryland1

Smith, Monica Lipscomb, Weiqi Zhou, Mary Cadenasso, Morgan Grove, and Lawrence E. Band, 2010. Evaluation of the National Land Cover Database for Hydrologic Applications in Urban and Suburban Baltimore, Maryland. Journal of the American Water Resources Association (JAWRA) 46(2):429-442. DOI: 10.1111/j.1752-1688.2009.00412.x Abstract: We compared the National Land Cover Database (NLCD) 2001 land cover, impervious, and canopy data products to land cover data derived from 0.6-m resolution three-band digital imagery and ancillary data. We conducted this comparison at the 1 km², 9 km², and gauged watershed scales within the Baltimore Ecosystem Study to determine the usefulness and limitations of the NLCD in heterogeneous urban to exurban environments for the determination of land-cover information for hydrological applications. Although the NLCD canopy and impervious data are significantly correlated with the high-resolution land-cover dataset, both layers exhibit bias at <10 and >70% cover. The ratio of total impervious area and connected impervious area differs along the range of percent imperviousness – at low percent imperviousness, the NLCD is a better predictor of pavement alone, whereas at higher percent imperviousness, buildings and pavement together more resemble NLCD impervious estimates. The land-cover composition and range for each NLCD urban land category (developed open space, low-intensity, medium-intensity, and high-intensity developed) is more variable in areas of low-intensity development. Fine-vegetation land-cover/lawn area is incorporated in a large number of land use categories with no ability to extract this land cover from the NLCD. These findings reveal that the NLCD may yield important biases in urban, suburban, and exurban hydrologic analyses where land cover is characterized by fine-scale spatial heterogeneity.     

我国农产品贸易中的虚拟耕地交易分析

虚拟耕地是指隐含在农产品贸易中,生产这些农产品过程中所必需占用的土地资源,有意识的在国际农产品贸易中实施虚拟耕地战略,对于平衡国内耕地赤字、保障粮食安全,发挥我国农产品在国际市场上的竞争优势具有重要的理论指导意义。首先介绍了虚拟耕地的定义及其量化方法,接着分析计算了我国谷物、油籽、棉花等几类主要农产品单位重量的虚拟耕地含量,在此基础上,对当前农产品进出口贸易中虚拟耕地的交易现状及未来发展趋势作了分析和预测。结果显示：近10 a来虚拟耕地净进口量出现持续增长,2006年,通过农产品国际贸易净进口虚拟耕地16602903.1 hm²,约占当年全国耕地总面积的12.77%。同时,虚拟耕地净进口量在今后若干年仍将保持增长态势。