Compilation of natural resource assets sheet: a case study of Qilianshan Mountains in Qinghai Province
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摘要:
祁连山区是我国重要的生态功能区、西北地区重要的生态安全屏障和水源涵养地,开展该区自然资源资产负债表编制对摸清自然资源家底、指导地区绿色发展具有重要意义。综合考虑土地资源、林木资源、水资源和矿产资源等要素,根据“先实物量后价值量、先存量后流量、先分类后综合”的编制原则,构建“总表—分类表—扩展表—底表”的报表体系,对祁连山区自然资源资产实物量和价值量进行综合评估并形成自然资源资产负债表。结果显示:青海祁连山区自然资源资产自2011年以来稳中有增,2011年、2015年和2017年总资产分别为91 672.31亿、91 674.95亿、91 698.19亿元,其中,土地资源资产占99%以上,其次为矿产资源和水资源,林木资源价值最小。所构建的报表体系及核算结果对青海祁连山区乃至青海省自然资源资产负债表编制工作具有重要参考价值。
Abstract:Qilianshan Mountains is an important ecological function area in China; also, it is an important ecological safety barrier and water conservation area in northwest China. It is of great significance to carry out the balance sheet compilation of natural resources in this region to find out the natural resources background and guide the regional green development. Factors such as land resources, forest resources, water resources and mineral resources were comprehensively considered, and according to the compilation principle of "first physical quantity, then value quantity, first stock, then flow, first classification, then synthesis", the reporting system of General table -Classification table -Extended table -Basic table was built, to comprehensively assess the physical quantity and value quantity of natural resources in Qilianshan mountains and to form a natural resource balance sheet. The evaluation results showed that the natural resource assets of Qilianshan Mountains in Qinghai Province had been increasing steadily since 2011. The total assets in 2011, 2015 and 2017 were 9 167.231 billion yuan, 9 167.495 billion yuan and 9 169.819 billion yuan, respectively. Among them, land resource assets accounted for more than 99%, followed by mineral resources and water resources, and forest resources value was the least. The reporting system and accounting results provided important technical support for the wok of balance sheet compilation of natural resources in Qilianshan Mountains and even in Qinghai Province.
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表 1 青海祁连山区土地资源资产账户
Table 1. Stock and value of the land resource assets in Qilianshan Mountains of Qinghai Province
土地资源分类 实物量/hm2 价值量/亿元 2011年 2015年 2017年 2011年 2015年 2017年 耕地 289 663.9 281 575.2 280 561.9 10 700.0 10 415.8 10 369.0 林地 833 744.2 833 741.7 833 604.4 20 042.3 20 037.1 20 038.4 草地 4 173 144.4 4 165 384.2 4 162 418.1 50 096.8 49 978.2 49 915.7 水域及水利设施用地 401 569.7 405 854.0 408 904.4 1 150.0 1 164.1 1 171.9 城镇村及工矿用地 72 838.5 87 958.2 88 556.6 2 149.0 2 517.9 2 550.0 未利用土地 1 003 161.6 999 609.0 1 000 076.9 6 811.8 6 767.3 6 777.6 合计 6 774 122.3 6 774 122.3 6 774 122.3 90 949.9 90 880.4 90 822.6 表 2 青海祁连山区林木资源资产账户
Table 2. Stock and value of the forest resource assets in Qilianshan Mountains of Qinghai Province
林木资
源分类实物量/万m3 价值量/亿元 2011年 2015年 2017年 2011年 2015年 2017年 天然林
蓄积量1 479.34 1 241.71 1 415.00 87.17 73.17 83.38 人工林
蓄积量159.91 176.30 260.04 7.57 8.35 12.31 合计 1 639.25 1 418.01 1 675.04 94.74 81.52 95.69 表 3 青海祁连山区水资源资产账户
Table 3. Stock and value of the water resource assets in Qilianshan Mountains of Qinghai Province
水资源分类 实物量/亿m3 价值量/亿元 2011年 2015年 2017年 2011年 2015年 2017年 降水量 96.08 93.52 116.33 254.61 247.84 308.26 用水量 生活 0.40 0.42 0.52 工业 0.36 0.37 0.31 农业 5.33 4.20 3.83 人工生态环境补水 0.05 0.14 0.37 小计 6.15 5.14 5.02 16.29 13.62 13.11 经济社会用水回归量 1.68 1.35 1.25 4.46 3.57 3.31 合计 91.61 89.73 1 12.55 242.78 237.78 298.46 注:水资源资产量=降水量−用水量+经济社会用水回归量。 表 4 青海祁连山区矿产资源资产账户
Table 4. Stock and value of mineral resource assets in Qilianshan Mountains of Qinghai Province
矿产资源分类 实物量/亿t 价值量/亿元 2011年 2015年 2017年 2011年 2015年 2017年 能源矿产 煤矿 34.29 45.16 45.98 248.93 327.88 333.83 金属矿产 铁矿 4 500.122) 21 065.082) 21 202.832) 2.34 10.95 11.03 铜矿 21.272) 33.012) 35.452) 1.63 2.54 2.72 铅矿 13.652) 15.202) 17.512) 0.26 0.29 0.33 锌矿 10.592) 11.322) 11.882) 0.22 0.24 0.25 金矿 25.491) 30.251) 30.331) 3.06 3.63 3.64 银矿 133.881) 231.581) 243.901) 0.17 0.29 0.31 硫铁矿 1 494.802) 1 038.072) 1 038.072) 0.36 0.25 0.25 非金属矿产 水泥用石灰岩 4.05 3.93 3.93 3.24 3.15 3.15 冶金用石英岩 0.24 0.78 0.78 0.45 1.47 1.47 建筑用砂 1 704.202) 1 704.202) 1 704.202) 0.19 0.19 0.19 芒硝矿资源 17.15 17.15 17.15 38.59 38.59 38.59 石膏矿资源 8.29 8.29 8.29 21.56 21.56 21.56 玻璃用石英岩 775.00 2 157.04 2 156.04 0.23 0.65 0.65 水泥用大理岩 0.53 0.43 0.42 0.42 0.34 0.33 化肥用蛇纹岩 77.49 77.49 77.49 46.49 46.49 46.49 玉石 1.122) 0.832) 1.292) 0.03 0.02 0.03 电石用灰岩 12.94 12.94 12.94 16.82 16.82 16.82 合计 384.99 475.35 481.64 1)数据单位为t;2)数据单位为万吨;3)数据单位为万m3。 表 5 青海祁连山区自然资源资产负债表
Table 5. Balance sheet of natural resources in Qilianshan Mountains of Qinghai Province
亿元 科目编码 资产类 2011年 2015年 2017年 101 土地资源资产 90 949.8 90 880.3 90 822.4 102 林木资源资产 94.74 81.52 95.69 103 水资源 242.78 237.78 298.46 104 矿产资源资产 384.99 475.35 481.64 合计 91 672.31 91 674.95 91 698.19 注:借鉴会计科目代码表,将资产类编码为“1”,后边两位数字代表行号。 -
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