耕地资源资产负债表编制方法及实践

Compiling Method and Practice of Balance Sheet of Cultivated Land Resource

习近平总书记指出,耕地是粮食生产的命根子,必须站在历史和全局高度,坚持实行最严格的耕地保护制度,坚决守住耕地保护红线和粮食安全底线,红线包括数量,也包括质量。开展耕地资源资产核算的主要目标是确保国家粮食安全,把中国人的饭碗牢牢端在自己手中。本文从服务于国家粮食安全战略出发,以北京市为例,从耕地资源的数量、质量、价值量三个方面探索开展耕地资源资产负债表编制方法及实践,提出了相关应用方向及建议,以期为自然资源部门切实履行全民所有各类自然资源资产所有者职责,建立自然资源有偿使用制度提供参考。鉴于耕地污染种类的多样性、复杂性,且当前没有对耕地污染形成统一的认定标准,本文未开展试点编制研究,但从确保耕地资源的可持续利用上看,耕地污染也是资源资产负债表编制不可缺少的要素之一。

General Secretary Xi Jinping pointed out that cultivated land is the lifeblood of food production,and we must stand on the historical and overall height,adhere to the strictest protection system for cultivated land,and firmly hold the red line for cultivated land protection and the bottom line for food security,including the quantity,and that includes quality.The main objective of carrying out farmland resource assets accounting is to ensure national food security and keep the Chinese People’s rice bowl firmly in their own hands.Based on serving the National Food Security Strategy and taking Beijing as an example,this paper explores the method and practice of developing the balance sheet of cultivated land resources from three aspects:quantity,quality and value some suggestions are put forward in order to provide reference for the natural resource sector to fulfill the duty of the owner of all kinds of natural resource assets and establish the system of paid use of natural resources.In view of the diversity and complexity of cultivated land pollution,and the lack of a unified identification standard for cultivated land pollution,this paper has not carried out a pilot study,but from the perspective of ensuring the sustainable use of cultivated land resources,the pollution of cultivated land is also one of the essential factors in the establishment of the resource balance sheet.