单 位：
北京大学城市与环境学院;北京大学香港科技大学深圳研修院;深圳市深港产学研环保工程技术股份有限公司
关键词：
自然资源资产负债表;森林资源;核算体系;深圳市;龙岗区
摘 要：
探索编制自然资源资产负债表,是十八届三中全会提出的重要任务。本研究以我国森林资源为研究对象,尝试建立了森林资源资产与负债核算指标体系,其中,森林资源资产包括产品供给价值、生态服务价值和文化服务价值三个方面,森林资源负债主要从自然资源损耗和环境保护支出两方面进行核算,并对深圳市龙岗区的森林资源进行了实证分析。结果表明:(1)2016年龙岗区森林总面积为13635.95hm~2,森林总蓄积量为158.51万m~3,从单位面积蓄积量来看,桉树林>相思林>阔叶混交林>针阔混交林>马尾松林;(2)2016年龙岗区森林资源资产总价值为311248.24万元,其中,产品供给价值、生态服务价值、文化服务价值分别占65.95%、33.6%、0.45%;(3)森林资源总负债为12018.13万元,其中,因森林资源耗减导致的价值损失11675.83万元,在森林资源保护与管理方面的资金投入342.3万元。开展森林资源资产与负债核算研究,对于摸清森林资源"家底"、加强森林资源保护与管理具有重要的实际意义,同时也可为其他类型自然资源的核算提供一定的借鉴。
译 名：
The Research on the Accounting System of Forest Resources Balance Sheet:A Case Study on Longgang District in Shenzhen
作 者：
JIANG Liuzhi;XU Tingting;YANG Daoyun;ZENG Hui;College of Urban Environmental Sciences, Peking University;PKU-HKOST Shenzhen Hongkong Institute;IER Environmental Protection Engineering Technology Co.Itd.;
关键词：
natural resources balance sheet;;forest resources;;accounting system;;Shenzhen;;Longgang district
摘 要：
In the report of the 18 th National Congress of the CPC, it was claimed that China will explore and establish a natural resources balance sheet, which is an important task for the construction of ecological civilization. This paper initially establishes an accounting system for forest resources asset balance sheet. The indicators of forest resources asset accounting includes product supply value, ecological service value and cultural service value, and the indicators of forest resources liabilities covers the consumption of natural resources and environmental protection expenditure. Finally, the paper carries out a case study in Longgang district in Shenzhen. The results indicated that:(1) the total area of forest was 13635.95 hectares and the forest growing stock was 158.51 million cubic meters in Longgang district in 2016, and the stocking volume per unit area was sorted as follows: eucalyptus > acacia confusa > broadleaf mixed plantations > mixed broadleaf-conifer forest > masson pine;(2) the total value of forest resources reached up to 311248.24 million Yuan in 2016, and the product supply value, ecological service value and cultural service value accounted for 65.95% 、33.6% 、0.45%, respectively;(3) the forest resources liabilities was 12018.13 million Yuan, including 11675.83 million Yuan for the consumption of forest resources and 342.3 million Yuan for the investment in forest resources conservation and management. It is of great significance for find out the general information and strengthen the protection and management of forest resources; it can also provide some reference for other natural resources.
