基于卫星遥感数据的生态资产核算方法及其应用

Ecological Asset Accounting Method and Its Application Based on the Remote�Sensing Satellite Data

建立自然资源资产核算评价制度是自然资源资产产权制度改革中的一项重要内容。但迄今为止,仅在实物量核算方面有所进展,价值量的核算方面尚未获得突破。自然资源资产价值量核算的难点在于生态资源资产(下文简称“生态资产”)价值量的确定,特别是以其中生态系统服务价值核算的争议最大。论文充分考虑了自然资源管理现状,构建了基于卫星遥感数据和重置成本原理的评估方法,并将其用于典型城市生态资产的估算,可以实现价值量核算的标准化、规范化以及统一化。核算得到4个典型地区“十三五”期间(2015—2020年)生态资产变化的基本情况并分析了其变化的主要原因。该方法采用地方政府对生态建设的投入表征部门管理引发的生态资产的变化,可期服务于自然资源资产审计以及生态补偿或者赔偿等相关工作。

The establishment of accounting and evaluation system is an important part of the reform of the property rights system for natural resource assets in China.However,reform process has only been made in the accounting of the physical quantities of the nature resource,and there has not been a breakthrough in the accounting of the value quantities.The difficulty in accounting for the value of natural resources assets lies in the determination of the value of ecological resources assets(hereinafter referred to as“ecological assets”),especially in which the accounting for the value of ecosystem services is the most controversial.Based on current status of natural resource management in China,we developed an evaluation method for the asset based on the satellite-remote sensing data by using the replacement cost method,and used it for the estimation of typical urban ecological assets,which can realize the standardization,standardization and unification of value accounting.Four typical areas were selected and their changes of ecological assets during the“13th Five-Year Plan”period(2015-2020)were calculated,and the main reasons for the changes were analyzed.This method uses the local government’s investment in ecological construction to characterize the changes in ecological assets impacted by the management of local governments.The research can be mainly applied to serve the natural resource audit and do value accounting in ecological compensation or compensation systems.