干旱半干旱地区耕地资源资产价值核算研究——以内蒙古鄂托克前旗为例

The Value Accounting of Cultivated Land Resources in Arid and Semi-arid Area——A case of Etuokeqianqi in Inner Mongolia

耕地资源是内蒙古鄂尔多斯市鄂托克前旗一项重要的自然资源资产类型,具有重要的经济价值、生态价值和社会价值。本文主要对干旱半干旱地区耕地资源资产价值核算方法开展初步研究,并对鄂托克前旗2014年耕地资源价值进行了核算。核算结果显示:耕地资源的总价值为605937.86万元,其中社会价值为340119.17万元,占56%;生态价值为209043.68万元,占34%;经济价值为56775.02万元,仅占总价值的9%。开展耕地资源资产价值核算研究,可以为鄂托克前旗耕地资源资产负债表编制及领导干部自然资源资产离任审计工作的开展提供基础,同时为探索生态环境较为脆弱的国家扶贫开发工作重点旗(县)可持续发展提供技术支撑,也为其它干旱半干旱地区耕地资源资产价值核算提供借鉴参考。

Cultivated land resources are important type of natural resource assets in Etuokeqianqi in Ordos area, which have significant economic, ecological and social value. This paper explored the value accounting method of the cultivated land resources in arid and semi-arid area, and accounted the value of cultivated land resources in Etuokeqianqi in 2014. The results showed that the total value of cultivated land resources was 6059.3786 million, of which the social value was 3401.1917 million, accounting for 56 %;the ecological value was 2090.4368 million, accounting for 34 %;and the economic value was 567.7502 million, accounting for only about 9 % of the total value. This study could provide technical support for the ground implementation of the regional natural resources balance sheet and the audit on the departure of leading cadres for the natural resources in Etuokeqianqi, at the same time, it provides technical support for sustainable development in the ecological fragile national key poverty alleviation banner(county). It also provides the technical reference for cultivated land resources assets accounting in arid and semi-arid regions.