县域耕地资源资产负债表编制研究——以景泰县为例

Study on the Preparation of Balance Sheet of Cultivated Land Resources in County:A Case Study of Jingtai County

开展耕地资源资产和负债的核算,能够为全面掌握耕地资源的利用、保护、破坏或恢复情况提供参考,对推进土地要素市场化配置,更好地保护耕地具有重大意义。本文在明确编制思路和账户内涵的基础上,构建耕地资源资产负债框架体系,采用收益还原法、替代市场法、当量因子法等核算耕地资产账户中经济价值、社会价值和生态价值,采用成本费用法等核算耕地负债账户中生态维护负债和环境恢复负债。并以景泰县为实证,计算得出2015-2019年耕地资源资产和负债总值,编制耕地实物量情况表和耕地资源资产负债表并分析核算结果。研究结果表明,应同时编制耕地资源实物量报表与资产负债表,需提高对耕地资源社会价值和生态价值的重视程度,从生态维护和环境恢复角度核算耕地资源负债更加全面。

Carrying out the accounting of cultivated land resources assets and liabilities can provide a reference for comprehensively grasping the utilization,protection,destruction or restoration of cultivated land resources,and is of great significance to promote the market-oriented allocation of land elements and better protect cultivated land.On the basis of clear compilation ideas and account connotations,this paper builds a framework system of cultivated land resources assets and liabilities,adopts the income reduction method,the substitute market method,and the equivalent factor method to calculate the economic value,social value,and ecological value in the account of cultivated land assets.Calculate the ecological maintenance liability and the environmental restoration liability in the cultivated land liability account.Taking Jingtai County as an empirical example,the total value of arable land resources assets and liabilities from 2015 to 2019 was calculated,the physical quantity of arable land and the balance sheet of arable land resources were compiled,and the accounting results were analyzed.The research results show that,the physical quantity statement of cultivated land resources and the balance shet should be prepared at the same time,the attention should be paid to the social value and ecological value of cultivated land resources,and the debt of cultivated land resources should be more comprehensively calculated from the perspective of ecological maintenance and environmental restoration.