自然资源资产负债表编制研究—以青海祁连山区为例

祁连山区是我国重要的生态功能区、西北地区重要的生态安全屏障和水源涵养地，开展该区自然资源资产负债表编制对摸清自然资源家底、指导地区绿色发展具有重要意义。综合考虑土地资源、林木资源、水资源和矿产资源等要素，根据“先实物量后价值量、先存量后流量、先分类后综合”的编制原则，构建“总表—分类表—扩展表—底表”的报表体系，对祁连山区自然资源资产实物量和价值量进行综合评估并形成自然资源资产负债表。结果显示：青海祁连山区自然资源资产自2011年以来稳中有增，2011年、2015年和2017年总资产分别为91 672.31亿、91 674.95亿、91 698.19亿元，其中，土地资源资产占99%以上，其次为矿产资源和水资源，林木资源价值最小。所构建的报表体系及核算结果对青海祁连山区乃至青海省自然资源资产负债表编制工作具有重要参考价值。

Compilation of natural resource assets sheet: a case study of Qilianshan Mountains in Qinghai Province

Qilianshan Mountains is an important ecological function area in China; also, it is an important ecological safety barrier and water conservation area in northwest China. It is of great significance to carry out the balance sheet compilation of natural resources in this region to find out the natural resources background and guide the regional green development. Factors such as land resources, forest resources, water resources and mineral resources were comprehensively considered, and according to the compilation principle of "first physical quantity, then value quantity, first stock, then flow, first classification, then synthesis", the reporting system of General table -Classification table -Extended table -Basic table was built, to comprehensively assess the physical quantity and value quantity of natural resources in Qilianshan mountains and to form a natural resource balance sheet. The evaluation results showed that the natural resource assets of Qilianshan Mountains in Qinghai Province had been increasing steadily since 2011. The total assets in 2011, 2015 and 2017 were 9 167.231 billion yuan, 9 167.495 billion yuan and 9 169.819 billion yuan, respectively. Among them, land resource assets accounted for more than 99%, followed by mineral resources and water resources, and forest resources value was the least. The reporting system and accounting results provided important technical support for the wok of balance sheet compilation of natural resources in Qilianshan Mountains and even in Qinghai Province.