摘要
蓝碳资源是我国生态价值极高的自然资源,在应对气候变化、保护生物多样性和维护生态平衡过程中发挥了重要作用。编制蓝碳资源资产负债表有利于合理开发、利用、保护和管理蓝碳资源,不断完善国家自然资源资产管理制度,促进海洋生态文明建设。然而,目前蓝碳资源资产存在底数模糊不清、分类标准不统一、监管难度大等诸多问题,制约了蓝碳资源的发展和蓝碳资源资产化管理水平的提高。鉴于此,结合我国蓝碳资源现状,对蓝碳资源资产纳入核算时的核算主体、确认条件、计量方法、报表编制等提出具体操作思路:(1)按照核算范围、对象和需求的不同,将核算主体归纳为宏观和微观两个层次;(2)在厘定蓝碳资源概念和资产确认条件的基础上,明确界定了蓝碳资源资产的概念。从生态系统的角度切入,根据核算内容和功能,将资产划分成红树林、盐沼、海草床、浮游植物、大型藻类以及贝类六大类,并预留空间以便后续补充;(3)阐述了蓝碳资源资产核算框架以及实物量、价值量的核算方法,将蓝碳资源资产价值量按照供给服务、调节服务以及文化服务三个层面设置相关价值核算指标。(4)尝试性构建了蓝碳资源资产核算表,以便评估蓝碳资源资产动态变化情况。研究旨在建立一套适合蓝碳的资源资产核算体系,为自然资源资产负债表、蓝碳资源资产负债表的编制提供借鉴。同时,加快推动蓝碳资源由生态价值向经济价值转化,实现资源的合理利用与生态环境可持续发展,为我国环境会计框架的搭建提供科学参考。
Blue carbon resources,highly valuable within China's ecological system,play a significant role in combating climate change,protecting biodiversity,and maintaining the ecological balance.The preparation of a balance sheet for blue carbon resources is conducive to the rational development,use,protection,and management of blue carbon resources,the continuous improvement of the national natural resource asset management system,and the promotion of the construction of a marine ecological civilization.However,the asset management of blue carbon resources faces numerous challenges,including an unclear asset base,inconsistent classification standards,and the difficulty of supervision.These problems have limited the development of blue carbon resources and the improvement of the level of asset-based management of blue carbon resources.Given the foregoing,this paper,considering the current state of blue carbon resources in China,proposes specific operational ideas for accounting subjects,recognition criteria,measurement methodologies,financial statement preparation,and more,when incorporating blue carbon resource assets into accounting.(1)In accordance with the different accounting scopes,objects,and needs,the accounting subjects are classified into two levels:macro and micro.(2)On the basis of defining the concept of blue carbon resources and the conditions for asset recognition,the concept of blue carbon resource assets is clearly defined.Starting from the perspective of ecosystems,the assets are categorized into six major groups,namely,mangrove resource assets,salt marsh resource assets,seagrass bed resource assets,phytoplankton resource assets,macroalgae resource assets,and shellfish resource assets,based on the content and function of the accounting,and space is reserved for subsequent replenishment.(3)The blue carbon resource asset accounting framework and the accounting methods of physical quantity and value quantity are described,and the value quantity of blue carbon resource assets is set up according to the three dimensions of provisioning services,regulating services,and cultural services,with relevant value accounting indicators.(4)An attempt is made to construct a blue carbon resource asset accounting table to assess the dynamic changes of blue carbon resource assets.The study aims to establish an appropriate blue carbon resource asset accounting system and offers guidance for the compilation of natural resource asset balance sheets and blue carbon resource asset balance sheets.At the same time,it accelerates the transformation of blue carbon resources from ecological value to economic value,realizes the rational use of resources and sustainable development of the ecological environment,and provides scientific reference for the construction of China's environmental accounting framework.
作者
宋江琼
李萍
刘超
刘大海
穆景利
张智
SONG Jiangqiong;LI Ping;LIU Chao;LIU Dahai;MU Jingli;ZHANG Zhi(College of Ocean Science and Engineering,Shandong University of Science and Technology,Qingdao 266590,China;Institute of Marine Development,Ocean University of China,Qingdao 266100,China;First Institute of Oceanography,Ministry of Natural Resources,Qingdao 266061,China;School of Public Administration and Policy,Renmin University of China,Beijing 100872,China;College of Geography and Oceanography,Minjiang University,Fuzhou 350108,China)
出处
《生态学报》
北大核心
2025年第15期7340-7348,共9页
Acta Ecologica Sinica
基金
国家自然科学基金项目(42476247)
2023年度福建省促进海洋与渔业产业高质量发展专项资金项目(FJHYF-TH-2023-3)。
关键词
蓝碳资源
核算主体
蓝碳资源资产
生态系统服务
蓝碳资源资产核算表
blue carbon resources
accounting subjects
blue carbon resource assets
ecosystem services
blue carbon resource asset accounting table
