基于地理国情监测的自然资源资产核算方法

Natural Resource Assets Accounting Method Based on Geographical Conditions Monitoring

在对环境与经济核算体系、自然资源资产及其负债、自然资源资产编制需求等相关理论进行综合分析的基础上,梳理得到地理国情监测和遥感技术支持下的自然资源资产负债指标体系,并以陕西省延安市为例进行了实例验证与分析。结果表明:①地理国情监测可为自然资源资产负债表编制提供与资产数量(存量和变化量)相关的较新、较可靠的基础性数据支持,基于遥感技术反演的植被覆盖度(FVC)和植被净初级生产力(NPP)可提供反映与林木资源和生态环境质量特征相关的实时动态信息;②延安市土地资源以林地为主,其次为草地和耕地,2015-2016年土地资源整体变化不大,草地和园地略有减少,耕地、城镇村及工矿用地和交通运输用地有所增加,土地资源的转移变化主要表现为草地转向耕地和城镇村及工矿用地;③2015-2016年延安市的FVC和植被NPP呈增加趋势,表明延安市生态系统的质量状况有所改善。

According to the comprehensive analysis of SEEA, natural resources relevant theory and natural resources balance sheet requirements, we established an index system of natural resource assets and liabilities based on geographical conditions monitoring and remote sensing. And then, we chose Yan’an City as the test site to begin the research work. The results show that(1) the data acquired from geographical conditions monitoring can provide the newer and more credible information which is related to the number of assets, and the data acquired from remote sensing images, such as FVC and vegetation NPP, can provide the information which is related to the quality character of forest resources and ecological environment.(2) The land resources of Yan’an mainly include forest land, and then followed by grass and cultivated land. The overall land resources not changed so much from 2015 to 2016. The grass and garden land decreased slightly, and the cultivated land, urban land and transportation land increased. The change of land resources mainly represents by the grass transferring to the cultivated land and urban land.(3) The FVC and NPP in Yan’an increased from 2015 to 2016, indicating that the quality of the ecological system have been improved.