| The evaluation of natural resources assets is an innovative subject under the special background of the extensive economy bringing the waste of resources and environmental pollutions.To the county as a unit for the assessment of resource assets can better fit with the local ecological characteristics,reflecting the current stock and changes of regional resources.As an important part of the departure audit of natural resource assets,the assessment of county resources assets is an important measure to implement the basic work of ecological civilization reform.It further deepens and expands the traditional national economic accounting(SNA)contents,is conducive to the comprehensive understandings of regional natural resources and evaluations of the local government resources management responsibility,so as to guide the supervision of government officials to coordinate economic and environment relations,to realize the sustainable and healthy development of resources,ecology and economy,and to leave sufficient resources and a clean land for the future generations.Based on the statistical data of county natural resources,the bulletin of environmental quality,the regional planning work documents and so on,this paper directly collect the basic data of the resource statistics to get the physical quantity of tangible assets.Based on the land cover information of remote sensing interpretation,the InVEST model is used to evaluate the ecosystem services function to obtain the physical quantity of intangible assets.This paper selects the land,forest,water,air,mineral resources,biodiversity conservation,water conservation,soil conservation,carbon fixation as the major typical elements to build the index system of natural resources assets evaluation including physical quantity and value,stock and flow(debt),tangible assets and intangible assets,based on the analysis of the data availability of natural resources at the county level and the feasibility of value accounting.On this basis,the paper takes Tonglu County as an example to analyze the constitute of regional natural resources value,use the direct,indirect or non-use value methods such as the market price method,opportunity cost method,market method,willing-to-pay method,the replacement value method,shadow engineering method,carbon tax approach and so on to estimate the value of natural resource asset,so as to construct the valuation account of natural resources assets.The results of the evaluation on natural resource assets in Tonglu county shows that the value of natural resources assets of the county is mainly intangible assets,accounting for 93.21%of the total assets of natural resources,and the value of intangible assets between 2010-2015 maintains basically stable.However,the value of mineral resources in the part of tangible assets decreased by 1385320 thousand yuan,resulting in a decline in the total value of natural resources assets.In the future development and production activities of mineral resources,we must pay attention to control the scale of mining,regulate the mining behavior,and retain enough mineral resources for future generations.The result of the comparative analysis of resource assets value and debt value shows that the debt of water between 2010-2015 accounted for the proportion of up to 81.50%of the value of the stock of assets in 2015,and the water resources continued to reduce,we must accelerate the protection of water resources,improve water efficiency,and actively encourages people to save water.Besides,on the basis of the understanding of the theories and practices of the departure audit,this paper compares and analyzes the differences and relationships between the natural resource assets evaluation and the departure audit,analyzes the obstacles that may be encountered in the process of the current departure audit,starts a discuss on how to use a smooth and effective way to carry out the work on the departure audit as there doesn’t exist a standard way.This paper puts forward some suggestions on how to carry out the work on the departure audit combining natural resource assets evaluation and resource management responsibility audit. |
