自然资源资产负债表编制中生态损益核算

生态损益核算是自然资源资产负债表的重要部分,是对自然资源分类核算的扩展和补充。本文梳理生态损益核算的总体思路,系统总结生态损益核算技术,以围场县为例进行实证,遵循先实物后价值的核算原则,选择森林、草地、湿地生态系统,按不同的生态服务指标进行实物量和价值量的核算,并在已有的核算基础上计算各类型生态系统的实物量参数和价值量参数,以便根据面积统计数据进行快速简洁的核算比较。研究发现：围场县2015年生态系统服务功能价值量总值为338.99亿,与2013年相比增加了0.04%。生态系统服务功能价值量从大到小依次为草地、森林、湿地,核算期间森林和草地生态系统价值量分别下降0.06%和0.22%,湿地生态系统价值量增加4.47%。研究成果有助于全面理解和量化自然资源数量变化和质量变化带来的生态效应,并为自然资源资产负债表中的负债核算提供数据基础。

Ecological profit and loss accounting in the preparation of natural resources balance sheet

Ecological profit and loss accounting is an important part of the natural resources balance sheet and it is an extension and supplement to the classification of natural resources. This study combs the general idea of ecological profit and loss accounting, systematically summarizes the ecological profit and loss accounting technology, and takes the Weichang county as an example. Following the principle of accounting for values after the physical quantity, the forest, grassland and wetland ecosystems are selected, the service indicator carries out the accounting of the physical quantity and the value quantity, and calculates the physical quantity parameter and the value quantity parameter of each type of ecosystem based on the existing accounting, so as to make a quick and simple accounting comparison based on the area statistics. The study found that, in 2015, the total value of the ecosystem service function value of Weichang county was 33.899 billion, an increase of 0.04% compared with 2013. The value of ecosystem services functioned from grassland to forest and wetland. The values of forest and grassland ecosystems decreased by 0.06% and 0.22%, respectively, and the value of wetland ecosystem increased by 4.47%. The results contribute to a comprehensive understanding of the ecological effects brought by the changes in the quantity and quality of natural resources, and provide a data base for liability accounting in natural resource balance sheets.