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全民所有草原资源资产价值核算问题研究

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以环境会计理论和生态服务价值理论为依据,系统构建了全民所有草原资源资产价值核算框架,在此基础上结合内蒙古呼伦贝尔地区草原案例对该框架进行探索应用,研究结果表明:(1)呼伦贝尔草原的生态价值远远大于经济价值和社会价值之和,充分印证了该地区草原具有重要的生态调节作用;(2)生态价值中的生物多样性保护价值在草原资源资产总价值中占有较大比重;(3)立足草原牧区发展战略目标实施全民所有草原资源确权登记的核心要素依然是其生态调节功能,呼伦贝尔草原的开发与保护应当以充分保障其生态调节功能作为基本前提.最后,基于我国草原资源开发与保护现状,从中央和地方政府角度提出相应的对策建议.
Research on the Value Accounting of Grassland Resources Assets Owned by the Whole People
Based on the theories of environmental accounting and the value of ecological services,this paper systematically constructs a framework for accounting the asset value of grassland re-sources owned by the entire population.By exploring and applying this framework in the specific case of the grasslands in the Hulunbuir region of Inner Mongolia,the research findings indicate that:(a)The ecological value of the Hulunbuir grasslands significantly exceeds the sum of their economic and social values,fully confirming the important ecological regulatory role of the Hulun-buir grassland.(b)The biodiversity conservation value within the ecological value constitutes a significant proportion of the total asset value of grassland resources.(c)Based on the strategic de-velopment objectives of grassland pastoral areas,the core element for implementing the registration of the asset rights of grassland resources owned by the entire population is still its ecological regu-latory function.The development and protection of the Hulunbuir grasslands should be based on fully ensuring its ecological regulatory function as the fundamental premise.Finally,based on the current status of grassland resource development and protection in China,corresponding policy rec-ommendations are proposed from the perspectives of both the central and local governments.

ownership by the whole peoplegrassland resource assetsvalue accountingecological value

胡海川、褚敬伟、董肖阳、刘宇晨

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河北地质大学 管理学院,河北 石家庄 050031

河北地质大学 自然资源资产资本研究中心,河北 石家庄 050031

内蒙古农业大学 经济管理学院,内蒙古 呼和浩特 010018

全民所有 草原资源资产 价值核算 生态价值

国家社会科学基金项目河北省社科联一般项目

19BJY0432019030202020

2024

河北环境工程学院学报

河北环境工程学院学报

ISSN:
年,卷(期):2024.34(1)
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