中国国家自然资源资产负债表编制——基于生态足迹方法  

Compilation of China’s National Natural Resource Balance Sheet:Based on the Ecological Footprint Approach

作　　者：王俊杰[1] WANG Jun-jie(Jiangxi University of Finance and Economics,Nanchang 330013,China)

机构地区：[1]江西财经大学经济学院,江西南昌330013

出　　处：《当代财经》2022年第6期123-138,共16页Contemporary Finance and Economics

基　　金：国家自然科学基金项目“基于生态足迹方法的自然资源资产负债表编制研究”(72063010);国家社会科学基金重点项目“制造业碳达峰碳中和的实现机制与政策保障”(22AZD095);江西省教育厅科技项目“中国国家自然资源资产负债表编制与应用”(GJJ210517)。

摘　　要：依据重要性原则、自然属性原则、存量属性原则、不可再生原则和不重复核算原则,自然资源资产负债表核算的资源应该包括耕地、林地、草地、湿地、水域和矿产六大类。土地资产、权益和负债可以被定义为生态足迹方法中的土地生态足迹、生态承载力和生态赤字,环境负债可以被定义为已消耗的矿产资源。这种界定使得土地资源和矿产(环境)的资产、负债和权益的概念都清晰明了,且其数量和价值核算都变得更容易。使用收益现值法和生态系统价值当量因子法核算土地资源价值,不仅考虑了土地的经济价值,还考虑了其气候调节等方面的非经济价值,从而避免了土地价值低估。基于中国2006—2020年的相关数据编制的自然资源资产负债表显示,中国自然资源的权益价值是相应年度国内生产总值的约68倍,也比物质资本存量高出一个数量级。与其他编制结果的比较可以说明,利用生态足迹方法编制自然资源资产负债表是可行的,相对简单,可操作性强,且结果比较可信。According to the five principles, i.e., materiality, n atural attribute, stock attribute,non-renewable and non-duplication accounting, the resources accounted for in the natural resource balance sheet(NRBS) should include six categories, i.e. cultivated land, forest land, grassland, wetland,water area and minerals. Land assets, rights and liabilities can be defined as land ecological footprint,biocapacity and ecological deficit in the ecological footprint approach, and the environmental liabilities can be defined as consumed mineral resources. This kind of definitions can clarify the concepts of assets, liabilities, rights and interests of land resources and minerals(environment), and their quantities and values are easier to be checked. To calculate the value of land resources by using the present earning value method and the equivalent factor method of ecosystem value can not only consider the economic value of the land, but also the non-economic values, such as climate regulation and so on,so as to avoid the underestimation of the land value. A set of NRBS compiled on the basis of China’s relevant data from 2006 to 2020 shows that the equity value of China’s natural resources is about 68 times the corresponding annual gross domestic production(GDP), an order of magnitude higher than the physical capital stock. The comparison with other compilation results can illustrate that it is feasible to use the ecological footprint method to compile the NRBS, which is relatively simple, highly operable, and the results are more credible.

关 键 词：自然资源资产负债表 生态足迹法 数量核算 价值核算 

分 类 号：F062.1[经济管理—政治经济学]