海洋资源资产价值评估的TEES范式构建
|
摘要
对海洋资源资产价值进行评估是对海洋资源进行资产化管理的前提。对国内外资源资产价值评估相关研究进展进行了梳理,在传统海洋资源资产价值核算体系基础上,提出了海洋资源资产价值评估的TEES范式,即以生命周期理论为基础,从经济、环境、社会三个角度综合核算海洋资源的资产价值,并在该价值分析体系基础上给出了价值的核算方法。对海洋资源资产进行价值核算,关系到海洋资源在空间和时间上的配置。从新的视角建立海洋资源价值理论,科学评估海洋资源资产价值,是在新的发展要求下实施海洋资源管理、保障海洋资源可持续发展的有效尝试。
The evaluation of the value of marine resources assets is the premise of the management of marine resources. In this paper,we related the research progress of domestic and international resources value evaluation. And,based on the traditional marine resource asset value accounting system,we proposed the assessment paradigm of marine resource asset value TEES,i.e.,based on the life cycle theory,to make a comprehensive accounting of the ocean resource assets value from the economic,social and environmental angles,and of this basis give the calculation method of value. The value accounting of marine resources assets is related to the spatial and temporal allocation of marine resources. The establishment of marine resources value theory from a new perspective and the scientific evaluation of the value of marine resources assets are effective attempts to implement marine resources management and ensure the sustainable development of marine resources under the new development requirements.
The evaluation of the value of marine resources assets is the premise of the management of marine resources. In this paper,we related the research progress of domestic and international resources value evaluation. And,based on the traditional marine resource asset value accounting system,we proposed the assessment paradigm of marine resource asset value TEES,i.e.,based on the life cycle theory,to make a comprehensive accounting of the ocean resource assets value from the economic,social and environmental angles,and of this basis give the calculation method of value. The value accounting of marine resources assets is related to the spatial and temporal allocation of marine resources. The establishment of marine resources value theory from a new perspective and the scientific evaluation of the value of marine resources assets are effective attempts to implement marine resources management and ensure the sustainable development of marine resources under the new development requirements.
引文
[1]谭柏平.我国海洋资源保护法律制度研究[D].中国人民大学,2007.
[2]王淼,吕波.中国海洋资源性资产流失成因与治理对策[J].资源科学,2006(5):102-107.
[3]薛智超,闫慧敏,杨艳昭,等.自然资源资产负债表编制中土地资源核算体系设计与实证[J].资源科学,2015(09):1725-1731.
[4]赵昕,孙瑞杰.循环型经济发展模式成熟度的测定---以滨海城市旅游业为例[J].海洋开发与管理,2008,25(8):94-98.
[5]Hambira W L.Natural resources accounting:A tool for water resources management in Botswana[J].Physics and Chemistry of the Earth,Parts A/B/C,2007,32(15):1310-1314.
[6]Cai Z F,Yang Q,Zhang B,et al.Water resources in unified accounting for natural resources[J].Communications in Nonlinear Science and Numerical Simulation,2009,14(9):3693-3704.
[7]Ewing B R,Hawkins T R,Wiedmann T O,et al.Integrating ecological and water footprint accounting in a multi-regional input-output framework[J].Ecological Indicators,2012,23:1-8.
[8]Campbell E T,Brown M T.Environmental accounting of natural capital and ecosystem services for the US National Forest System[J].Environment,development and sustainability,2012,14(5):691-724.
[9]Alvarenga R A F,Dewulf J,Van Langenhove H,et al.Exergybased accounting for land as a natural resource in life cycle assessment[J].The International Journal of Life Cycle Assessment,2013,18(5):939-947.
[10]陈玥,杨艳昭,闫慧敏,等.自然资源核算进展及其对自然资源资产负债表编制的启示[J].资源科学,2015(09):1716-1724.
[11]蒋葵,雷宇羚.自然资源资产负债表下自然资源资产价值的确定[J].财会月刊,2015(34):31-33.
[12]方春洪,吴姗姗,齐连明,等.海洋资源价值货币化及对经济发展支撑作用研究---以辽东湾、渤海湾、莱州湾为例[J].海洋技术,2013(01):87-89+96.
[13]李泓泽,郭森,王宝.我国风力发电的环境价值分析[J].能源技术经济,2011,07:35-39.
[14]European Commission,Food and Agriculture Organization,International Monetary Fund,et al.System of Environmental Economic Accounting Central Framework[R].2012.
[15]欧阳志云,朱春全,杨广斌,等.生态系统生产总值核算:概念、核算方法与案例研究[J].生态学报,2013(21):6747-6761.
[16]李晟,郭宗香,杨怀宇,等.养殖池塘生态系统文化服务价值的评估[J].应用生态报,2009(12):3075-3083.
[17]陈尚,张朝晖,马艳,等.我国海洋生态系统服务功能及其价值评估研究计划[J].地球科学进展,2006(11):1127-1133.
[18]王冬银.城市化进程中耕地保护经济补偿模式研究[D].西南大学,2013.
[19]孟祥江.中国森林生态系统价值核算框架体系与标准化研究[D].中国林业科学研究院,2011.
[20]郑德凤,臧正,孙才志等.基于水资源耦合价值的绿色水价模型及其应用---以下辽河平原为例[J].自然资源学报,2014(07):1235-1245.
[21]苑莉.代际公平原则下的农用地社会价值评估[J].中国人口.资源与环境,2011(01):135-140.
[22]郭峰.试论净现值法的修正与折现率选择[J].现代财经-天津财经学院学报,2004(08):36-39.
[23]罗德燕.可持续发展中的石油资源资产化管理研究[D].成都理工大学,2006.
[24]蒲志仲.矿产资源价值评价与核算问题研究[J].西安石油学院学报(社会科学版),2000(01):50-54.
[25]宋文彬,张翼然,张玲,等.洪河国家级自然保护区沼泽生态系统服务价值估算[J].湿地科学,2014(01):81-88.
[26]姜鹏,郝利,周连第.层次分析法在森林资源资产社会价值评价中的应用---以黑龙江省森工林区为例[J].林业经济,2012(12):88-91.
[27]康旺霖,王垒,张波.从RBV和PT理论视角探讨煤矿信息技术价值的创造[J].技术创新与管理,2016,37(2):183-188
[28]苑莉.代际公平原则下的农用地社会价值评估[J].中国人口·资源与环境,2011(01):135-140.
[2]王淼,吕波.中国海洋资源性资产流失成因与治理对策[J].资源科学,2006(5):102-107.
[3]薛智超,闫慧敏,杨艳昭,等.自然资源资产负债表编制中土地资源核算体系设计与实证[J].资源科学,2015(09):1725-1731.
[4]赵昕,孙瑞杰.循环型经济发展模式成熟度的测定---以滨海城市旅游业为例[J].海洋开发与管理,2008,25(8):94-98.
[5]Hambira W L.Natural resources accounting:A tool for water resources management in Botswana[J].Physics and Chemistry of the Earth,Parts A/B/C,2007,32(15):1310-1314.
[6]Cai Z F,Yang Q,Zhang B,et al.Water resources in unified accounting for natural resources[J].Communications in Nonlinear Science and Numerical Simulation,2009,14(9):3693-3704.
[7]Ewing B R,Hawkins T R,Wiedmann T O,et al.Integrating ecological and water footprint accounting in a multi-regional input-output framework[J].Ecological Indicators,2012,23:1-8.
[8]Campbell E T,Brown M T.Environmental accounting of natural capital and ecosystem services for the US National Forest System[J].Environment,development and sustainability,2012,14(5):691-724.
[9]Alvarenga R A F,Dewulf J,Van Langenhove H,et al.Exergybased accounting for land as a natural resource in life cycle assessment[J].The International Journal of Life Cycle Assessment,2013,18(5):939-947.
[10]陈玥,杨艳昭,闫慧敏,等.自然资源核算进展及其对自然资源资产负债表编制的启示[J].资源科学,2015(09):1716-1724.
[11]蒋葵,雷宇羚.自然资源资产负债表下自然资源资产价值的确定[J].财会月刊,2015(34):31-33.
[12]方春洪,吴姗姗,齐连明,等.海洋资源价值货币化及对经济发展支撑作用研究---以辽东湾、渤海湾、莱州湾为例[J].海洋技术,2013(01):87-89+96.
[13]李泓泽,郭森,王宝.我国风力发电的环境价值分析[J].能源技术经济,2011,07:35-39.
[14]European Commission,Food and Agriculture Organization,International Monetary Fund,et al.System of Environmental Economic Accounting Central Framework[R].2012.
[15]欧阳志云,朱春全,杨广斌,等.生态系统生产总值核算:概念、核算方法与案例研究[J].生态学报,2013(21):6747-6761.
[16]李晟,郭宗香,杨怀宇,等.养殖池塘生态系统文化服务价值的评估[J].应用生态报,2009(12):3075-3083.
[17]陈尚,张朝晖,马艳,等.我国海洋生态系统服务功能及其价值评估研究计划[J].地球科学进展,2006(11):1127-1133.
[18]王冬银.城市化进程中耕地保护经济补偿模式研究[D].西南大学,2013.
[19]孟祥江.中国森林生态系统价值核算框架体系与标准化研究[D].中国林业科学研究院,2011.
[20]郑德凤,臧正,孙才志等.基于水资源耦合价值的绿色水价模型及其应用---以下辽河平原为例[J].自然资源学报,2014(07):1235-1245.
[21]苑莉.代际公平原则下的农用地社会价值评估[J].中国人口.资源与环境,2011(01):135-140.
[22]郭峰.试论净现值法的修正与折现率选择[J].现代财经-天津财经学院学报,2004(08):36-39.
[23]罗德燕.可持续发展中的石油资源资产化管理研究[D].成都理工大学,2006.
[24]蒲志仲.矿产资源价值评价与核算问题研究[J].西安石油学院学报(社会科学版),2000(01):50-54.
[25]宋文彬,张翼然,张玲,等.洪河国家级自然保护区沼泽生态系统服务价值估算[J].湿地科学,2014(01):81-88.
[26]姜鹏,郝利,周连第.层次分析法在森林资源资产社会价值评价中的应用---以黑龙江省森工林区为例[J].林业经济,2012(12):88-91.
[27]康旺霖,王垒,张波.从RBV和PT理论视角探讨煤矿信息技术价值的创造[J].技术创新与管理,2016,37(2):183-188
[28]苑莉.代际公平原则下的农用地社会价值评估[J].中国人口·资源与环境,2011(01):135-140.