深圳市综合水质指数研究及其在水资源资产评估上的应用

自然资源资产评估技术是开展自然资源资产负债表实践和实行环境责任离任审计的重要技术支撑。水资源作为一项重要自然资源,如何有效评估水资源资产是不可回避的问题。论文以深圳市为研究区域,一是采用综合污染指数法和主成分分析法,以总氮、氨氮、总磷、化学需氧量、生化需氧量、固体悬浮物为指标参数构建了深圳市综合水质指数以评价水资源综合水质。二是以该综合水质评估模型为基础,通过采用治污成本法分析综合水质与治污成本间的关系,从而构建深圳市景观水和饮用水资源的价值量评估模型。论文还以深圳市大鹏新区为试点开展了水资源价值量评估,评估结果显示,2015年大鹏新区景观水和饮用水资源的价值量分别为3.60亿、0.35亿元。     

关于自然资源的几个问题

本文认为自然资源是有价值的。确立自然资源价值观是解决资源问题、生态环境问题的一项带根本性的对策。自然资源是经济社会发展的物质基础,因此又是一种资产财富,应树立资源资产观念,建立资源资产管理制度,加强产权管理,实行资源所有权和使用权分离,对资源使用部门实行资源有偿使用和转让。自然资源的再生产中应实行产业化,对自然资源应进行核算并纳入国民经济核算体系。这些问题都是在自然资源的保护和开发利用中的一些带根本性的问题,也是在自然资源资产管理制度化和法制化中必须考虑和重视的问题。     

自然资源资产审计制度的供给侧改革

自然资源是可持续发展的基础。完善自然资源资产审计制度,是保护自然资源、践行生态文明的要求。自然资源资产审计的前提是自然资源的确权和量化,是自然资源与自然资源资产在审计上的“融合”。作为自然资源资产审计的依据,相关制度应该对自然资源的确权、计量和有效利用作出合理安排,才能有效抑制资源滥用冲动。但立足于自然资源资产审计实践,综合运用文献研究、个案调查、跨学科研究等方法,分析现行的自然资源制度,没有发现可操作性的自然资源产权制度、计量制度和评价制度,已有制度存在权责不匹配、责任界定不清晰、公众参与有困难、审计指标不健全;制度系统呈现存量不足、增量困难、实践不力,不能适应新时代要求和自然资源合理利用需要。因此,可以从制度存量、增量和协同三条路径实施制度供给侧改革;在完善制度存量方面,可以在经济责任审计规定中嵌入自然资源资产审计内容,完善自然资源资产评价标准、责任制度和审计结果运用办法等;在提高制度增量方面,完善自然资源资产的权利制度、计量制度、信息公开制度和公众参与制度等;同时,通过适时修订审计法、制定自然资源资产法,强化制度协调,以突破自然资源资产的制度瓶颈,方便审计算好“生态账”、把好“生态关”。在自然资源资产制度改革过程中,需要借助决策层和专家力量,摆脱部门立法局限,强化制度协调;同时,制度改革也是一个不断优化的过程,要兼顾公众、个人、政府及其职能部门等多方利益,才能有效满足资源节约型和环境友好型社会的需要。     

中美地热能资源管理比较探析

地热资源作为一种清洁能源在欧美国家已经普遍获得立法肯定,并建立起了较为成熟的法律规则。美国在地热资源的界定、地热财税制度、国有资源的保护等方面进行的立法探索,为中国当前的地热资源开发提供了良好的制度借鉴。在欧美国家的实践基础上,中国资源立法可以籍此完善国有资源的产权结构,构建起科学的地热资源用益机制。     

自然资源资产及其负债表编制与审计

自然资源资产仍然是一个新概念,还需要在理论和方法层面进行系统的研究。就当今及今后一个时期看,自然资源资产负债表的编制和自然资源资产审计,是亟需研究的理论和现实问题。在此,重点对自然资源资产的概念、属性、分类进行探讨,并就自然资源资产负债表及编制的重点与基础,自然资源资产审计及其重点与方式等,进行系统讨论。     

铁路企业开发碳资产项目分析

在概述国际和国内碳交易市场发展现状的基础上,从企业获取碳资产途径及开展碳交易基础方面分析企业碳资产开发。探讨铁路企业开展碳资产项目的必要性和可行性,认为国内统一碳市场发展为铁路开发碳资产创造条件、铁路系统具有巨大的碳资产开发潜力、铁路系统相关碳资产开发方法学已较为成熟、改革为铁路碳资产开发提供助力、技术革新为铁路碳资产开发提供支持,进而提出铁路企业开发碳资产项目需解决的问题及建议。     

Economic sustainability and the preservation of environmental assets

The core requirement of sustainability is that current economic activities should not result in an excessive burden on future generations. This criterion is general enough to imply different decision rules for the preservation of environmental assets. Neoclassical economics does not have a sustainability criterion for environmental assets independent of the intertemporal efficiency criterion, which allocates environmental and man-made capital based on projected monetary benefits and costs. This criterion is examined in terms of the feasibility of valuing the benefits of environmental assets, the substitution possibilities between natural and man-made capital, and the ethical grounds for using efficiency as the sole determinant of the allocation of environmental assets. An alternative ecological sustainability criterion is the preservation of safe minimum levels of environmental assets in physical terms rather than the dollar value of a composite of natural and man-made capital. Safe minimum standards for environmental assets constrain the efficiency criterion in order to ensure the sustainability of economic systems. It is argued that the ecological approach to sustainability should limit the economic approach for decisions involving the allocation of environmental assets.     

Book Reviews

Books reviewed:
Thomas Drabek, Disaster-induced Employee Evacuation
Hugh Brammer, Agricultural Disaster Management in Bangladesh
Boris Porfiriev, Disaster Planning and Emergency Management in Russia
Patrick Bracken and Celia Petty, eds, Rethinking the Trauma of War
R. Cohen and F. M. Deng, eds, The Forsaken People: Case Studies of the Internally Displaced
Tom Trier and Lars Funch Hansen, eds, Conflict and Forced Displacement in the Caucasus: Perspectives, Challenges and Responses     

长三角重点生态功能县域生态资产损益核算

限制开发的重点生态功能县域承担着生态保护与经济发展双重使命,如何实现生态与发展互促共进及生态产品价值化是当前面临的极大难点,生态资产损益核算为量化区域资源有偿使用、生态保护修复、生态文明绩效评价等提供了有效途径。以浙江省嵊州市作为长三角地区重点生态功能区的典型县域,基于栅格尺度评估了近20年生态资产存量与流量时空动态变化,并利用地理探测器结合人类活动类型监测分析了生态资产损益的驱动因素。结果表明：2000—2018年,由于森林生态资产质量降低及面积减少,嵊州市近60%区域的生态资产存量呈减少趋势,而生态资产流量总价值与单位面积价值均增益10%以上。相对于自然因素,社会经济因素对嵊州市生态资产损益平均贡献度更大,为17%。县域城镇化导致粮食供给轻微减损,70%以上乡镇生态资产增益,特别是石璜镇生态保护成效较突出。     

The need for spatially explicit quantification of benefits in invasive‐species management

Worldwide, invasive species are a leading driver of environmental change across terrestrial, marine, and freshwater environments and cost billions of dollars annually in ecological damages and economic losses. Resources limit invasive‐species control, and planning processes are needed to identify cost‐effective solutions. Thus, studies are increasingly considering spatially variable natural and socioeconomic assets (e.g., species persistence, recreational fishing) when planning the allocation of actions for invasive‐species management. There is a need to improve understanding of how such assets are considered in invasive‐species management. We reviewed over 1600 studies focused on management of invasive species, including flora and fauna. Eighty‐four of these studies were included in our final analysis because they focused on the prioritization of actions for invasive species management. Forty‐five percent (n = 38) of these studies were based on spatial optimization methods, and 35% (n = 13) accounted for spatially variable assets. Across all 84 optimization studies considered, 27% (n = 23) explicitly accounted for spatially variable assets. Based on our findings, we further explored the potential costs and benefits to invasive species management when spatially variable assets are explicitly considered or not. To include spatially variable assets in decision‐making processes that guide invasive‐species management there is a need to quantify environmental responses to invasive species and to enhance understanding of potential impacts of invasive species on different natural or socioeconomic assets. We suggest these gaps could be filled by systematic reviews, quantifying invasive species impacts on native species at different periods, and broadening sources and enhancing sharing of knowledge.