湖州/安吉:全国首张市/县自然资源资产负债表编制

First report of the national natural resources balance sheet for Huzhou City and Anji County

探索编制自然资源资产负债表是推进生态文明建设的重要举措。本文以国家生态文明先行示范区湖州市为例,实践探索了"先实物后价值、先存量后流量、先分类后综合"的自然资源资产负债表编制路径,构建了由"总表-主表-辅表-底表"组成的自然资源资产负债表报表体系,提出了由资源过耗、环境损害、生态破坏构成的自然资源资产负债表表式结构,确立了土地资源、水资源、林木资源等几类主要自然资源的核算指标,形成了自然资源资产负债表编制的"湖州模式",并编制完成了全国首张市/县自然资源资产负债表。研究表明:2013年,湖州市自然资源资产总量为9378.39亿元,相当于当年湖州市GDP的5.20倍;2003-2013年,湖州市自然资源资产负债总量109.51亿元,相当于核算期湖州市GDP总量的6.01%。2013年,安吉县自然资源资产总量达3114.68亿元,位居湖州市两区三县首位,安吉县自然资源资产价值量相当于当年安吉GDP的11.73倍,2003-2013年,自然资源资产负债总量为15.65亿元,相当于核算期GDP总量的万分之三。湖州市和安吉县的资产负债表充分证明了自然资源资产是湖州市社会经济与生态环境可持续发展的重要基础,也再次印证了"绿水青山就是金山银山"的绿色发展理念。

The investigation and preparation of natural resource balance sheets（NRBS）is an important measure for promoting the construction of an ecological civilization. Huzhou City is a national ecological civilization demonstration district and the focus of our research. Based on possible pathways for compiling NRBS across three principles：first in physical and then in monetary terms;first in stock and then in flow terms;and in category and then in integration terms.We first extracted the reporting system of the NRBS：summary statement,primary stable,assistant table and original table. Then,a table pattern for NRBS comprising categorized over consumption of resources,environmental damage and ecological system worsening was developed. Accounting indices of the NRBS comprising categorized land resources,water resources and forest resources were explicated. The NRBS of the Huzhou Pattern is presented and is the first NRBS for China. We found that the total natural resource assets of Huzhou City was 937.84 billion CNY in 2013,5.2 times GDP. During 2003-2013,the cumulative natural resource liabilities of Huzhou City was 10.95 billion CNY,with liabilities at 5.6% of GDP. The natural resource assets and natural resource liabilities of Anji County were 311.50 billion CNY and 1.56 billion CNY,11.7 times and 0.03% of GDP,respectively. Our study not only demonstrates the usefulness of natural resource assets for the support of sustainable development of social and ecological environments,but also verifies the great potential of green development pathways such as the‘Lucid water and lush mountains are invaluable assets＇.