高校景观林木资源资产负债表编制探索——基于H学院樱花园的一个编表实验
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摘要
高校林木资源资产是我国国有自然资源资产的重要构成部分,其主要价值不仅在于其经济价值,也是景观和生态价值。尝试编制高校景观林木资源资产负债表,突破相关文献仅按照年生态和社会收益对林木资源资产进行计量的做法,采用未来生态和景观收益折现法评估景观林木资源资产和负债价值,以此为基础编制了H学院樱花园景观林木资源资产负债表,提出了高校应对自然资源资产适时摸排家底,订立红线制度的对策建议。
Forest resources assets in colleges and universities are important part of state-owned natural resources assets in China. Its main value is not economic value, but landscape and ecological value. This paper is the first attempt to compile the balance sheet of landscape forest resources in colleges and universities, breaking through the practice of measuring forest resources assets only according to annual ecological and social benefits, and using the discounted method of future ecological and landscape income to evaluate the assets and liabilities of landscape forest resources. On this basis, the balance sheet of landscape forest resources of cherry garden in H Institute is compiled. Finally, it is suggested that colleges and universities should account their natural resources assets in a timely manner and establish a red line system. The results can provide references for secondary and higher schools to compile the balance sheet of landscape forest resources, provide relevant references for regional forest resources balance sheet compilation, and deepen the study of forest resources balance sheet compilation from another viewpoint.
Forest resources assets in colleges and universities are important part of state-owned natural resources assets in China. Its main value is not economic value, but landscape and ecological value. This paper is the first attempt to compile the balance sheet of landscape forest resources in colleges and universities, breaking through the practice of measuring forest resources assets only according to annual ecological and social benefits, and using the discounted method of future ecological and landscape income to evaluate the assets and liabilities of landscape forest resources. On this basis, the balance sheet of landscape forest resources of cherry garden in H Institute is compiled. Finally, it is suggested that colleges and universities should account their natural resources assets in a timely manner and establish a red line system. The results can provide references for secondary and higher schools to compile the balance sheet of landscape forest resources, provide relevant references for regional forest resources balance sheet compilation, and deepen the study of forest resources balance sheet compilation from another viewpoint.
引文
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[17] 李金华.论中国自然资源资产负债表编制的方法[J].财经问题研究,2016(7):3-9.
[2] 秦长海,甘泓,汪林,等.实物型水资源资产负债表表式结构设计[J].自然资源学报,2017(11):1819-1831.
[3] 贾玲,甘泓,汪林,秦长海.论水资源资产负债表的核算思路[J].水利学报,2017(11):1324-1333.
[4] 商思争.自然资源负债解析[J].财会月刊,2018(13):16-22.
[5] 张颖,潘静.中国森林资源资产核算及负债表编制研究[J].中国地质大学学报(社会科学版),2016(11):46-53.
[6] 王骁骁.湖南省国有林场森林资源资产负债表研制[D].长沙:中南林业科技大学,2016.
[7] 朱婷,施从炀,陈海云,等.自然资源资产负债表设计探索与实证——以京津冀地区林木资源为例[J].生态经济,2017(1):159-166.
[8] 卜小芮,汪涛,包存宽,等.如何编制自然资源资产负债表——以苏州市吴中区林木资源为例[J].中国生态文明,2016(1):41-45.
[9] 石薇,徐蔼婷,李金昌,等.自然资源资产负债表编制研究——以林木资源为例[J].自然资源学报,2018(4): 541-551.
[10] 张欣晔.森林资源资产负债表负债争议研究[J].林业经济,2018(4):68-73.
[11] 米明福,王琪,叶有华,等.国有林场森林资源资产负债表框架体系研究——以广东省为例[J].林业经济,2018(1):36-43.
[12] 吴栋栋,景谦平,邵毅.北京市造林工程生态服务价值研究[J].中国资产评估,2015(7):28-32.
[13] 彭祥,朱玉林,杨灿,等.九万山自然保护区森林生态系统服务价值评估[J].湖南林业科技,2016(3):62-66.
[14] 李想,李海梅,马颖,等.居住区绿化树种固碳释氧和降温增湿效应研究[J].北方园艺,2008(8):99-102.
[15] 肖建武,康文星,尹少华,等.城市森林固碳释氧功能及经济价值评估——以第三个国家森林城市长沙市为实证分析[J].林业经济问题,2009(2):129-132.
[16] 丁言峰.生态价值评估方法研究及实例分析——以六安市舒城县为例[D].合肥:合肥工业大学,2010.
[17] 李金华.论中国自然资源资产负债表编制的方法[J].财经问题研究,2016(7):3-9.