基于生态足迹的土地资源资产负债核算  

Research on land resource asset and liability accounting based on ecological footprint

作　　者：李鹏辉 张茹倩 徐丽萍 LI Peng-hui;ZHANG Ru-qian;XU Li-ping(College of Science,Shihezi University,Shihezi 832000,Xinjiang,China)

机构地区：[1]石河子大学理学院,石河子832000

出　　处：《自然资源学报》2022年第1期149-165,共17页Journal of Natural Resources

基　　金：国家自然科学基金项目(31760151)。

摘　　要：自然资源资产负债表是一个具有中国特色的全新课题,其理论和实践均处于探索阶段。将生态足迹理论与自然资源资产核算有机结合,通过改进生态足迹模型参数、补充对价值量的核算、重新界定自然资源资产类型,构建了基于生态足迹的土地资源资产核算体系。以新疆为研究靶区,对其土地资源资产变化进行分析,结果表明:(1)改进后的新疆生态足迹模型参数存在年际波动,均衡因子多年平均值中水域(12.239)>湿地(10.161)>林地(3.352)>草地(0.990)>耕地(0.775)>荒漠(0.215),产量因子多年平均值中湿地(1.234)>耕地(1.214)>林地(0.889)>草地(0.819)>水域(0.674)>荒漠(0.385)。(2)受产品产量和市场价格影响,新疆不同土地类型的单位面积价格由高到低依次是:湿地(1910309元·hm^(2))>林地(329571元·hm^(2))>水域(213303元·hm^(2))>草地(212176元·hm^(2))>耕地(165467元·hm^(2))>荒漠(40395元·hm^(2))。(3)新疆土地资源资产稳定增加,权益持续缩减,负债呈扩大之势。18年内,土地资源资产数量上增加了27.19%,价值上升高了48.19%,权益数量上下降了6.60%,价值上减少了1.27%,负债在数量和价值上分别以1.20×10^(6)hm^(2)·a^(-1)和2.56×10^(11)元·a^(-1)的速度扩张。(4)基于生态足迹的土地资源资产核算方法具有涵盖质量属性、价值量内涵丰富、避免重复核算等优势。研究结果可为生态足迹与自然资源资产负债表的有机结合提供案例,同时有助于新疆土地资源合理化利用和科学管理。The natural resources balance-sheet is a brand-new subject with Chinese characteristics,and both its theory and practice are developing in the exploratory stage.This study creatively combined the ecological footprint theory with natural resources asset accounting and established a land resources asset accounting system by improving the ecological footprint model parameters,supplementing the calculation of value,and redefining the types of natural resources assets.Taking Xinjiang as a research target area,this study examined the changes in its land resources assets.The results show that:(1)There were interannual fluctuations in the parameters of the improved ecological footprint model in Xinjiang.The multi-year average of the equilibrium factor was listed in an order of water area(12.239)>wetland(10.161)>forest land(3.352)>grassland(0.990)>cultivated land(0.775)>desert(0.215).The multi-year average of the yield factors was wetland(1.234)>cultivated land(1.214)>forest land(0.889)>grassland(0.819)>water area(0.674)>desert(0.385).(2)Affected by product output and market price,the unit price of different land types in Xinjiang from high to low was as follows:wetland(1910309 yuan·hm^(2))>forest land(329571 yuan·hm^(2))>water area(213303 yuan·hm^(2))>grassland(212176 yuan·hm^(2))>cultivated land(165467 yuan·hm^(2))>desert(40395 yuan·hm^(2)).(3)Xinjiang’s land resources assets have increased steadily,equity has continued shrinking,and liabilities have been expanding.Within 18 years,the quantity and value of land resources assets increased by 27.19%and 48.19%,respectively;the quantity and value of equity decreased by 6.60%and 1.27%,respectively;liabilities expanded at a rate of1.20×10^(6)hm^(2)·a^(-1)and 2.56×10^(11)yuan·a^(-1)in quantity and value,respectively.(4)The method of land resources assets accounting based on ecological footprint has the advantages of covering quality attribute and rich value content as well as avoiding repeated accounting.The research results can provide a case for the organic combi

关 键 词：生态足迹 自然资源资产负债表 土地资源 生态系统服务价值 新疆 

分 类 号：X37[环境科学与工程—环境工程] F301.2[经济管理—产业经济]