自然资源资产负债表编制中土地资源核算体系设计与实证

Design and empirical study of a land resource accounting system for natural resources asset balance-sheet compilation

自然资源资产负债表是十八届三中全会提出的崭新概念,国内外尚未见编制先例,需要对其进行开创性探索与实践。作为人类赖以生存的自然资源,土地资源的核算是自然资源资产负债表编制中的主要组成部分。本文在借鉴国内外土地资源资产核算的方法与体系的基础上,探索性阐述了自然资源资产负债表编制中土地资源核算的目标、内容与原则,并结合浙江省湖州市土地资源资产负债表编制研究实例探讨了土地资源核算的难点和发展方向。该研究建立的土地资源资产核算体系以核算土地利用活动所导致的土地资源资产变化为主线,反映土地资源资产在核算期间数量、质量和价值量的变化情况及原因。土地资源资产价值化是资产负债表编制方法上的难点,土地数量与质量变化会通过改变土地的功能改变土地资源的价值。然而,目前的土地资源资产价值化方法还不能够客观体现土地资源因其区位和质量差异所引起的功能差异。借鉴土地多功能性理论,建立土地功能价值定量化评估方法将是开展土地资源资产负债表编制值得尝试的思路。

Natural resources asset balance-sheet （NRABs）is a new concept proposed during the Third Plenary Session of the 18th Central Committee of the Communist Party of China. There are no precedents for this framework and it is imperative to explore the system and method of natural resources balance sheet for all kinds of natural resources. As a basic resource, land resource accounting is an essential part of compiling natural resources asset balance sheets. We provide a review of the method and system of land accounting, describe the target, content and principles of land accounting in our NRABs compiling practice, and discuss the possible challenges in land accounting for NRABs with the example of Huzhou city, Zhejiang province. We tried to establish a land resources asset accounting system that focuses on land resources assets changes caused by land use activities, and the land accounting system should reflect the land resources status quantitatively and qualitatively. Land resources asset is difficult to evaluate because the land quality and quantity always change with land use activities. Multi-function land use is important for land resources accounting because the land function can quantitatively express land quality variations. However, the accounting methods of land assets value at present cannot reflect functional differences between lands in different locations or with diverse qualities. Therefore, establishing a new method for land assets value evaluation based on multi-functional theory in land use would be a useful attempt to promote the accurate land accounting for compiling of NRABs.