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自然资源资产负债表编制设计及应用Ⅱ:应用
引用本文:焦志倩,王红瑞,许新宜,杨博.自然资源资产负债表编制设计及应用Ⅱ:应用[J].自然资源学报,2018,33(10):1715-1724.
作者姓名:焦志倩  王红瑞  许新宜  杨博
作者单位:1. 北京师范大学水科学研究院,北京 100875; 2. 河南省郑州市惠济区政府办,郑州 450044
基金项目:国家自然科学基金面上项目(51479003,51279006)
摘    要:根据作者在《自然资源资产负债表编制设计及应用Ⅰ:设计》中提出的自然资源资产负债表设计方案,论文以湖北省十堰市竹溪县为例,采用统计、市场价格法、替代市场法、意愿评估法等分别编制实物量表和价值量表,在此基础上分析自然资源变化与区域经济发展之间的关系。主要结论如下:1)竹溪县林木和特色资源总量呈逐年上升趋势;水资源中工业用水量逐年减少,工业用水效率不断提高,居民生活用水基本保持不变,城镇公共环境和生态环境用水逐年增加,农业发展受降水等自然条件影响较大,今后应进一步发展现代农业,提高农业用水效率。另外,土地资源有不断向建筑用地转变的趋势,未来竹溪县政府应控制建筑用地面积在合理范围内。2)竹溪县自然资源价值处于一个相对稳定的状态。4种资源中,土地资源价值量最高。人为因素对林木资源价值的影响值均为正值,且绝对值不断增加,人为因素对水资源价值的影响值为负值。3)随着竹溪县GDP增加,自然资源总量保持相对稳定,且每年人为原因对自然资源总价值的影响都是正效应。

关 键 词:价值量表  可持续发展  实物量表  竹溪县  自然资源资产负债表  
收稿时间:2017-12-26
修稿时间:2018-09-10

Design and Application of Natural Resources Balance Sheet Ⅱ: Application
JIAO Zhi-qian,WANG Hong-rui,XU Xin-yi,YANG Bo.Design and Application of Natural Resources Balance Sheet Ⅱ: Application[J].Journal of Natural Resources,2018,33(10):1715-1724.
Authors:JIAO Zhi-qian  WANG Hong-rui  XU Xin-yi  YANG Bo
Institution:1. College of Water Sciences, Beijing Normal University, Beijing 100875, China; 2. Government Office of Huiji District, Zhengzhou City, Henan Province, Zhengzhou 450044, China
Abstract:According to the design scheme of natural resource balance sheet proposed by the author in previous study, this paper takes Zhuxi County, Shiyan City, Hubei Province as a case study and compiles the substance accounting table and value accounting table of Zhuxi County respectively by using statistic methods, market price law, alternative market law, willingness assessment law, etc., and the relationship between the changes of natural resources and regional economic development are analyzed. The results are as follows: 1) The total amount of forest and characteristic resources in Zhuxi County is increasing year by year. The industrial water consumption is decreasing year by year. The efficiency of industrial water is increasing continuously, while the resident living water keeps at a consant level. The water usage for urban public and ecological environment is increasing annually and the trend of agricultural water consumption remains constant. Water consumption is mainly affected by precipitation and other natural conditions. In the future, developing modern agriculture and improving agricultural water efficiency are necessary. In addition, land resources are in the trend of converting to construction land. The government of Zhuxi County should control construction area in a reasonable range. 2) The value of natural resources is in a relatively stable state which shows the natural resources are not over-consumed, and the value of land resources is the highest. The influence of human factors on the value of forest resources is positive and the total value is increasing. The influence of human factors on the value of water resources is negative. 3) With the increase of GDP in Zhuxi County, the total amount of natural resources has not reduced and remains relatively stable. The effect of human factors on the total value of natural resources is positive.
Keywords:natural resources asset balance sheet  substance accounting table  value accounting table  sustainable development  Zhuxi County
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