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| 自然资源资产负债表编制中土地资源过耗负债的核算方法研究 | |
| 引用本文： | 薛智超,闫慧敏,杜文鹏,杨艳昭.自然资源资产负债表编制中土地资源过耗负债的核算方法研究[J].资源科学,2018,40(5):919-928. |
| 作者姓名： | 薛智超 闫慧敏 杜文鹏 杨艳昭 |
| 作者单位： | 1. 中国科学院地理科学与资源研究所,北京 100101 2. 中国科学院大学,北京 100049 3. 长安大学地球科学与资源学院, 西安 710054 |
| 基金项目： | 中国科学院战略性先导科技专项（A类）（XDA19040301）;国家重点研发计划项目(2016YFC0503505);西藏重大科技专项（Z2016C01G01） |
| 摘 要： | 自然资源负债核算中对资源过耗的界定与核算是当前自然资源资产负债表探索编制的关键问题之一,需要确定资源合理利用的标准,进而实现对资源过度消耗的准确度量。本研究以探讨土地资源过耗负债的核算方法为目标,根据城市化进程的区域差异及不同发展阶段资源利用效率差异,以中国主体功能区中优化开发区和重点开发区中各城市群的23个典型中心城市作为样本城市,通过考量建设用地扩张的必要性来间接反映它所侵占的耕地、林地、草地等自然用地的合理性,并以此为依据来界定土地资源过度消耗的指标和阈值,建立了因建设用地扩张导致的土地资源过耗负债的核算方法。该方法以新增建设用地的GDP承载效率和人口承载效率为指标,包括城市发展阶段判定、建设用地扩张合理区间确定和土地资源过耗负债核算三个环节,以期建构以土地资源承载力为标尺、具有地域针对性和发展阶段针对性的负债核算技术,促进形成兼顾城市发展与资源节约的可持续土地利用模式。 |
| 关 键 词： | 自然资源负债 城市发展阶段 资源过耗 土地利用效率 土地资源承载力 |
| 收稿时间： | 2018-01-24 |
| 修稿时间： | 2018-04-23 |
A study on liabilities accounting methods for excessive consumption of land resources when compiling natural resource asset balance sheets |
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| Zhichao XUE,Huimin YAN,Wenpeng DU,Yanzhao YANG.A study on liabilities accounting methods for excessive consumption of land resources when compiling natural resource asset balance sheets[J].Resources Science,2018,40(5):919-928. | |
| Authors: | Zhichao XUE Huimin YAN Wenpeng DU Yanzhao YANG |
| Institution: | 1. Institute of Geographic Sciences and Natural Resources Research, Chinese Academy of Sciences, Beijing 100101, China 2. University of Chinese Academy of Sciences, Beijing 100049, China 3. College of Earth Science and Resources, Chang-an University, Xi’an 710054, China; |
| Abstract: | The definition and accounting of resource excessive consumption in the process of accounting natural resource liabilities is one of the key issues in exploring and compiling natural resource asset balance sheets (NRABs). Confirming the standard of resource rational utilization is the premise of accurately measuring resource excessive consumption. The objective of this study is to provide an alternative accounting method for land liabilities caused by land resource excessive consumption, specifically caused by unnecessary construction land expansion. The basic issue is demarcating indicators and thresholds of land resource excessive consumption measured by indirect judgment of the rationality for natural land use (including farmland, forest, grassland) through assessing the necessity of construction land expansion. Because of urban areas at different development stages have diverse resource utilization efficiency, we took the typical central cities on major function-oriented zones as samples to analyze development stages and resource utilization efficiencies. This method takes the GDP carrying efficiency and population carrying efficiency of new construction land as indictors and consists of three procedures: judging urban development stages, confirming the threshold of construction land rational expansion and accounting liabilities of land resources. This study is expected to establish a regional targeted and development stage targeted land resource liabilities accounting technology. It takes land resource carrying capacity as a ruler and promotes the formation of a sustainable land use model that guarantees the development of urban and conservation. |
| Keywords: | natural resources liabilities urban development stage resources excessive consumption land utilization efficiency land resource carrying capacity |
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