基于SEEA的白洋淀湿地资源资产负债核算研究  

Research on Asset Liability Accounting of Baiyangdian Wetland Resources Based on SEEA

作　　者：成福伟[1] 张欣[1] CHENG Fuwei;ZHANG Xin(College of Tourism Management and Aviation Service,Hebei Normal University for Nationalities,Chengde,Hebei 067000,China)

机构地区：[1]河北民族师范学院旅游与航空服务学院,河北承德067000

出　　处：《河北大学学报（哲学社会科学版）》2023年第5期113-126,共14页Journal of Hebei University(Philosophy and Social Science)

基　　金：国家社会科学基金项目“京津冀生态涵养区土地价值核算及生态补偿研究”(16BJY027);河北省“三三三人才工程”资助项目“京津冀北部湿地资源经济分析与生态恢复研究”(A202001081);河北省重点联系智库调研课题“张承环境支撑区背景下民族地区乡村振兴的新路径及其政策支撑体系研究”(HB21ZK25)。

摘　　要：伴随着生态文明建设的不断深入实施,湿地生态系统的修复和保护越发显得重要,而湿地资源资产负债核算评估则成为修复和保护湿地生态系统的科学依据。将SEEA框架的环境经济核算方法,与白洋淀湿地资源资产负债核算研究结合,探究湿地资源资产负债核算体系,并对白洋淀湿地资源进行价值核算及湿地资源资产负债分析,以进一步丰富环境经济核算研究,有助于区域经济政策完善和可持续发展。With the continuous implementation of ecological civilization construction,the restoration and protection of wetland ecosystems have become increasingly important,and the accounting and evaluation of wetland resource assets and liabilities have become the scientific basis for the restoration and protection of wetland ecosystems.Combining the SEEA framework's environmental and economic accounting method with the research on Baiyangdian Wetland Resource Asset Liability Accounting,this paper explores the wetland resource asset liability accounting system,and conducts value accounting and wetland resource asset liability analysis on Baiyangdian Wetland Resources,in order to further enrich the research on environmental and economic accounting,and contribute to the improvement of regional economic policies and sustainable development.

关 键 词：环境经济核算体系(SEEA) 湿地资源 资产负债核算 白洋淀湿地 

分 类 号：C939[经济管理—管理学]