摘要:生态资产（Eco-Assets）是生产与提供生态产品和服务的自然资源。以国家重点生态功能区县——屏边苗族自治县为例，研究了县域生态资产核算的指标和方法，以生态资产综合指数、负债表和损益表，开展屏边县生态资产实物量核算，以期能够切实反映出生态系统实物量的变化和生态补偿成效，结合生态补偿分析屏边县生态资产变化的原因和趋势，给生态补偿政策和离任干部审计提供技术支撑。结果表明：（1）屏边县生态资产核算可以分为森林、灌丛、草地、湿地自然生态系统和农田、城镇和荒漠人工生态系统实物量的核算。（2）2015年，屏边县生态资产指数为1.09，森林和灌丛占据主要位置，二者总和占当年生态资产的95.48%。15年来，屏边县生态资产综合指数降低了16.48%，其中森林和草地降低明显，分别减少了20.10%和6.67%，湿地指数增长了57.11%。（3）2000年以来，生态保护工程和城镇扩张是生态资产变化的主要原因，生态补偿投入持续增加为生态保护工程顺利建设实施提供了保障。本研究表明，现有的土地利用数据和生态环境监测数据基本可以支撑县域生态资产的核算，同时县域生态资产的变化能够体现出生态保护工程实行成效，并为实行领导干部自然资源资产离任审计提供重要依据，为生态补偿政策提供科学支撑。



Abstract:Construction of county ecological civilization is the key topic of the 18th National Congress, the 1st Session of the 13th National People's Congress to enshrine "ecological civilization" in the Constitution. Establishing reasonable ecological compensation policy and audit on the departure of the governmental officials is a fundamental problem in the construction of county ecological civilization. Eco-Assets is a natural resource for the production and provision of ecological products and services. The ecological asset accounting can effectively reflect the change of physical quantity and the effect of ecological compensation in ecosystems. This study took Miao Autonomous County of Pingbian as an example, which is National Key ecological Function area. We built an accounting index system and method for the county's Eco-Assets, carried out Pingbian County's Eco-Assets accounting, and combined ecological compensation to analyze the county Eco-Assets changes. The results showed that: (1) Pingbian County Eco-Assets accounting could be divided into 4 kinds of ecosystem accounting including forests, shrub, grasslands, and wetlands. (2) In 2015, Pingbian County Eco-Assets Index was 1.09. Forests and shrubs occupied the main position, which accounted for 95.48% of the Eco-Assets of the year. Since 2000, the Pingbian County Composite index of Eco-Assets decreased by 16.48%, with forest and grassland decreasing significantly by 20.1% and 12.45%. (3) Since 2000, ecological protection project and urban expansion have been the main reasons for the change of Eco-Assets, and the continuous increase of ecological compensation investment has provided a good environment for the smooth construction and implementation of ecological protection project. The study showed that the land use data and the existing environmental monitoring data could basically support the accounting of a county's Eco-Assets. In addition, the change of Eco-Assets in county area could reflect the effectiveness of ecological protection project. It not only provides an important basis for the implementation of audit on the departure of natural resources assets, but also provides scientific support for the ecological compensation policy.





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