摘要
珍稀濒危动植物资源是一项重要的自然资源资产类型,具有重要的科研、经济、观赏、生态等价值。就目前的管理实践来看,中国长期存在着珍稀濒危动植物资源保护和资源利用之间关系不明确和资源价值难以科学评估等问题。同时,作为一项重要自然资源资产账户,珍稀濒危物种尚未开展价值核算技术研究,给资产负债表填报及领导干部自然资源资产离任审计工作带来极大困难。文章首先在分析珍稀濒危物种质量评价体系现状资料基础上,构建了包括濒危程度、遗传状况、生长繁殖状况、物种价值4类代表性指标的质量评价体系;其次,在分析比较多种价值核算方法的基础上,依照国家发布的野生动物及其产品价格认定相关规则和标准,采用保护性支出法探寻珍稀濒危物种质量与价值之间的关系,建立了珍稀濒危物种资产实物量价值核算模型,从而构建形成珍稀濒危物种资源实物量价值核算体系。该研究创新性地将珍稀濒危物种资源质量与价格关系作为核算模型构建的出发点,以此突破资源数量决定资源价值的局限,将资源质量有效地反映到资源价值量中,从而更为系统、规范地与自然资源资产负债表体系相衔接。该研究可为自然资源资产负债表价值量填报及领导干部自然资源资产离任审计工作提供指导,也可为珍稀濒危动植物保护和管理提供技术支撑。
Rare&endangered plant and animal species are important type of natural resource assets,which have significant scientificresearch,economic,ornamental and ecological value.In view of the current management practice,there are a lot of problems,suchas the unclear relationship between the protection and utilization of the rare&endangered plant and animal species.Besides,it isalso difficult to scientifically evaluate the value of them.Since there is no universally accepted accounting method for rare&endangered plant and animal species,which bring great difficulties for the regional natural resources balance sheet and the audit onthe departure of leading cadres.Based on the analysis of the present quality evaluation system,we established the quality evaluationsystem with representative indexes,including endangerment degree,genetic status,growth&reproduction status and species value.On this basis,in accordance with the relevant state notification and standards of the wild animal and the product price determination,we studied the relationship between the quality and value of the rare&endangered species by the protective expenditure method andfound the accounting model,and then the accounting system was constructed.The relationship between the quality and price is thestarting point of the rare&endangered species resource accounting model.We borke the limitations that number determining valueand reflected the quality into the resource value,which is more systematic and standard connected with the natural resource balancesheet system.This study could provide technical support for the ground implementation of the regional natural resources balancesheet and the audit on the departure of leading cadres for the natural resources.At the same time,it would provides the protection andmanagement basis for the rare&endangered plant and animal species.
作者
叶有华
付岚
李鑫
陈礼
郭微
俞龙生
YE Youhua;FU Lan;LI Xin;CHEN Li;GUO Wei;YU Longsheng(State Environmental Protection Key Laboratory of Drinking Water Source Management and Technology//Shenzhen Academy of Environmental Sciences,Shenzhen 518001, China;Zhongkai University of Agriculture and Engineering, Guangzhou 510225, China)
出处
《生态环境学报》
CSCD
北大核心
2017年第5期808-815,共8页
Ecology and Environmental Sciences
基金
国家重点研发计划项目"自然资源资产负债表编制与资源环境承载力评价技术集成与应用"(2016YFC0503500)
关键词
珍稀濒危动植物
自然资源资产负债表
质量评价体系
资产价值核算
rare & endangered plant and animal species
natural resources balance sheet
quality evaluation system
resources accounting
