RCEES OpenIR  > 城市与区域生态国家重点实验室
区域生态资产核算方法及其应用研究
Alternative TitleMethodology and application of ecological asset accounting
博文静
Subtype博士
Thesis Advisor王效科 ; 欧阳志云
2019-06
Degree Grantor中国科学院生态环境研究中心
Place of Conferral北京
Degree Name理学博士
Degree Discipline生态学
Keyword生态资产,实物量,价值量,质量指数,生态资产综合指数 Ecological Asset, Physical Quantity Accounting, Valuation Accounting, The Comprehensive Index Of Ecological Asset
Abstract

    生态资产是具有权属的、能够为人类提供生态产品和服务的生态系统,包括森林、灌丛、草地、湿地、荒漠等自然生态系统,和农田、水库、城镇绿地等以自然生态过程为基础的人工生态系统。生态资产是人类社会赖以维持可持续发展的最重要资产之一。开展生态资产核算是科学评价自然资源和生态系统价值的一种重要手段,对合理利用和有效保护生态资源具有重要意义。
    本文在分析国内外生态资产和生态系统服务相关的评价理论和方法的基础上,提出了森林、灌丛、草地、湿地和农田等生态资产数量、质量和变化的评价指标体系和方法,并以内蒙古兴安盟和广东省顺德区为例,估算了生态资产数量、质量和综合指数,编制了生态资产实物量变化表和生态资产实物量损益表,并分析了生态资产面积和质量变化的影响因素,计算了生态资产价值量。主要结论如下:
(1)本文提出了一套可操作性的市、县、街镇层面的生态资产实物量和价值量核算方法,包括评估各类生态资产所需要的数据类型、来源和处理方法,编制了研究区生态资产实物量表、实物量变化表和生态资产损益表。
(2)从兴安盟生态资产实物量核算结果来看,2015年生态资产总面积为5.37万km2,占区域总面积的97.4%,其中自然生态系统(森林、灌丛、草地和自然湿地)占生态资产总面积的70.8%;2000-2015年,生态资产总面积减少了0.12%,生态资产面积变化主要体现在森林面积的增加和草地面积的减少。由于三北防护林和退耕还林等生态工程的实施,森林面积增加了1.7%。根据Probit回归模型,影响森林恢复的主要因素为空间距离、自然因素、社会经济和人口因素等。2015年生态资产质量指数为0.73,其中草地和自然湿地质量较高,均高于全国平均水平,森林和灌丛质量一般,质量指数位于全国平均水平。
(3)从兴安盟生态资产价值量核算结果来看,2015年生态资产总价值为2.9万亿元,单位面积价值为5437万元/km2。2000-2015年生态资产总价值增加了20.5%,其中,由于三北防护林、退耕还林和退耕还草工程的实施,生态资产价值分别提高了55亿元、11.3亿元和11.1亿元。

(4)从顺德区生态资产实物量核算结果来看,2015年生态资产总面积为423.3km2,占区域总面积的52.5%,其中人工生态系统(耕地、基塘和城市绿地)占生态资产总面积的82.8%。2000-2015年,生态资产面积减少了16.2%,主要体现在基塘和耕地转变为城镇。2015年生态资产质量指数为0.66,其中森林质量一般,低于全国森林平均质量指数;而自然湿地质量较好,水质以良级和中级为主。
(5)从顺德区生态资产价值量核算结果来看,2015年生态资产价值为92.14亿元,单位面积价值是1143万元/km2。2000-2015年生态资产总价值降低了52%。主要原因是城镇化造成的土地利用变化,基塘和农田转变为城镇,分别造成生态资产总价值减少了17.3亿元和4.7亿元。
(6)两个案例研究对比结果表明:内蒙古兴安盟和广东省顺德区具有不同的生态资产构成,兴安盟以自然生态系统为主,生态资产面积较大,整体质量较好,生态资产综合指数为30.0;而顺德区以人工生态系统为主,生态资产面积较小,质量一般,生态资产综合指数为0.047。2000-2015年,由于生态保护工程的实施,兴安盟灌丛和草地质量显著提高,质量指数提高了19.7%,生态资产综合指数提高了23.9%,生态资产总价值提高了20.5%;2000-2015年顺德区由于城镇化造成土地利用变化,生态资产总面积减少了16.4%,生态资产总价值减少了52%,但2010年以来,随着森林林分改造工程和河流整治工程的实施,森林和湿地质量显著提高,2010-2015年生态资产质量指数增加了26.9%,生态资产综合指数提高了23.2%。因此,未来应根据不同区域生态资产的特征和差异性制定不同的生态保护措施。
    通过兴安盟和顺德区的案例验证,结果表明本研究提出的生态资产核算方法具有可操作性,能客观地评价区域生态保护成效,将为我国生态资产的干部离任审计提供一种客观有效的评价方法,以期在将来推广应用。

Other Abstract

    Ecological asset could provide ecological product and service to human society, which includes natural ecosystem such as forest, shrub, grassland, and wetland and artificial ecosystem such as farmland, pond, greenland and so on. To explore physical quantity and valuation methods of ecological asset assessment are of great significance to rational use and effective protect natural resources.
    The ecological asset comprehensive index, the ecological asset physical quantity balance sheet and the ecological asset physical quantity of increase and decrease statement were prepared based on the assessment of quantity and quality of ecological asset in Hinggan League and Shunde district. The main conclusion are as follows:
(1)Our research proposed a set of operational accounting method for ecological asset physical quantity and valuation accounting, which includes the data list, the ecological asset physical quantity table, the ecological asset physical quantity change table and the profit and loss sheet of ecological asset.
(2)In 2015, the total ecological asset area of Hinggan League is 537,000 km2, accounting for 97.4% of the total area of Hinggan League. From 2000 to 2015, the area of ecological asset decreased 0.12%. Because the implementation of ecological protection project, the area of forest increased 1.7% but the area of grassland decreased dramatically. According to the result of Probit regression model, geographical position, socio-economic and population factors could impact forest recovery. Besides. the quality index of ecological assets is 0.73, because of the high quality in grassland and wetland in Hinggan League.
(3)From the result of value accounting in Hinggan League, in 2015, the total value of ecological asset is 2995.9 billion yuan and the per unit area value is 0.05 billion yuan. Because of the implementation of ecological protection project ,the total value increased 20.5% from 2000 to 2015.
(4)In 2015, the total ecological asset area of Shunde district is 423.3 km2, accounting for 52.5% of the total area of Shunde district. Because of urbanization, the area of ecological asset decreased 16.2% from 2000 to 2015. In 2015, the quality index of ecological assets is 0.66, because of the low quality in forest and good quality in wetland.
(5)From the result of value accounting in Shunde district, the total value of  ecological asset is 9.21 billion yuan in 2015, and the per unit area value is 0.01 billion yuan. Because of urbanization, the total value decreased 52% from 2000 to 2015.
(6)From the result of the two case studies, Hinggan League and Shunde district have different composition of ecological asset. The ecological asset in Hinggan League dominated by natural ecosystems, which have large area and good quality, therefore the comprehensive index of ecological asset in Hinggan League is 30. However, the ecological asset in Shunde district dominated by artificial ecosystems, which have small area and middle quality, therefore the comprehensive index of ecological asset is 0.047. From 2000 to 2015, in Hinggan League, the ecological assets quality index and comprehensive index increased 19.7% and 23.9% and the total vlaue increased 20.5%, because of the implementation of ecological protection project. In Shunde district, due to urbanization, the comprehensive index decreased 71.9% from 2000-2015. Because of the implementation of forest improvement project and river improvement project, the ecological assets quality index and comprehensive index increased 26.9% and 23.2% from 2010-2015.
    In 2015, the comprehensive index of ecological asset in Hinggan League is 30.0 but in Shunde district is 0.047. From 2000 to 2015, the ecological asset quality index and comprehensive index increased 19.7% and 23.9%, respectively, because of the improved quality in shrub and grassland in Hinggan League. In Shunde district, the ecological assets quality index increased 3.1% but due to the decrease of forest area, the comprehensive index decreased 71.9%.
    Use of ecological asset accounting could be an effective tool to inform the governmental officials whether they meet the requirements of ecological protection, which will promote the construction of the ecological civilization.

Pages140
Language中文
Document Type学位论文
Identifierhttp://ir.rcees.ac.cn/handle/311016/42179
Collection城市与区域生态国家重点实验室
Recommended Citation
GB/T 7714
博文静. 区域生态资产核算方法及其应用研究[D]. 北京. 中国科学院生态环境研究中心,2019.
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