生态资产核算及变化特征评估——以内蒙古兴安盟为例

Abstract

生态资产是自然资源资产的重要组成部分，生态资产核算对完善自然资源负债表编制具有一定的意义。以兴安盟为例，通过对森林、灌丛、草地和湿地生态资产数量、质量和变化情况的评估，核算了兴安盟生态资产综合指数，即反映生态资产数量和质量的综合指标；编制了生态资产实物量变化表和生态资产实物量损益表。结果表明，2000-2010年，兴安盟森林面积增加1.1%，草地、湿地面积分别下降1.7%、3.8%，但森林和草地的质量提高显著，所以生态资产综合指数提高了2.16%。生态资产核算作为评价领导干部在任期间是否落实生态环境质量底线、生态保护红线要求的有效工具，为推动兴安盟生态文明建设提供一定的参考。;Ecological assets are an important part of natural resource assets; therefore, ecological asset accounting will be of vital significance to the preparation of natural resource balance sheets. Based on the assessment of the quantity and quality of ecological assets, which included forests, brushwood, grasslands, and wetlands, we obtained the comprehensive index of ecological assets. Furthermore, we prepared the ecological assets physical quantity balance sheet and physical quantity of increase and decrease statement. The results showed that the forested area of Hinggan League increased 1.1%, and the area of grassland and wetland decreased 1.7% and 3.8%, respectively, during the 2000s. However, the quality of forest and grassland improved significantly; therefore, the comprehensive index of ecological assets increased 2.16%. 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 of the Hinggan League.