基于自然资源资产负债核算的海涂开发综合效益评估框架研究

Studies on Benefits Evaluation Framework of Beach Resources Development Based on Balance Sheet of Natural Resources

沿海滩涂资源是一种重要的自然资源,要实现高效、生态、可持续开发利用滩涂资源,亟需建立海涂资源开发综合效益科学的评估框架,规范海涂资源开发、保护行为,引导人与自然和谐共生的生态文明之路。据此,依托自然资源资产负债核算相关理论,从开发属性上将海涂资源划分为自然生态资产负债与经济社会资产负债,构建以价值量核算为主线的自然资产负债核算体系,提出基于资产负债核算的海涂资源开发综合效益评估指标体系方案,在摸清海涂资源实物量家底和价值量水平的同时,综合经济、社会、生态角度开展海涂资源开发利用综合效益评估探索与实践,为海涂资源开发利用保护与可持续发展提供决策参考。

Coastal beach resource is an important natural resource.In order to achieve efficient,ecological and sustainable development and utilization of beach resources,one type of comprehensive benefits evaluation framework for beach resources should be taken into consideration to guide resource development and protection so as to ensure the harmonious co-existence between human and nature.Based on the theory of asset and liability accounting for natural resources,beach resources is divided as natural ecological accounts and socioeconomic accounts according to development attributes.An accounting system of beach resources with value accounting as its core is constructed and the relative comprehensive benefits evaluation framework is proposed based on the theory of balances sheet,in order to get a clear picture of the physical quantity and value level of beach resources,which can be used to provide decision-making references for protection and sustainable development of beach resources with comprehensive considerations of economic,social and ecological perspectives.