自然资源资产负债表中的生态价值体现  

The Expression of Ecological Value in Natural Resources Balance Sheet

作　　者：樊笑英[1] FAN Xiaoying(Consulting and Research Center Ministry of Land and Resources,Beijing 100035,China)

机构地区：[1]国土资源部咨询研究中心,北京100035

出　　处：《中国国土资源经济》2019年第3期34-37,共4页Natural Resource Economics of China

基　　金：中国地质调查局项目"生态红线内矿业权调查和监测评估"(DD20189610)

摘　　要：资源环境的生态价值在于其对于人类的效用或者服务功能,自然资源开发过程中要维护资源环境质量不下降和不受损毁,必然要支付一定的生态价值维护成本。自然资源资产负债表编制时应将生态价值维护成本纳入资源环境负债,作为自然资源有偿使用和生态补偿的参考依据。The ecological value of resources and environment lies in its utility or service function to human beings.Therefore,to protect the quality of resources and environment from degrading or ruining,a certain cost of ecological value maintenance must be paid in the process of natural resources development.Furthermore,during the preparation of natural resources balance sheet,it is necessary to include ecological value maintenance costs into resources and environmental liabilities as a reference for paid use and ecological compensation of natural resources.

关 键 词：自然资源资产负债表 生态价值 价值核算 生态效用 

分 类 号：F062.1[经济管理—政治经济学] F231.1