The Research Into Ecological Performance Evaluation From The Perspective Of Natural Resources Balance Sheet

With the development of Chinese socialism in the new era,the traditional "GDP-only hero" model of government performance evaluation can not meet the needs of ecological civilization construction,and it is urgent to establish a scientific and reasonable ecological performance evaluation system.The ecological function area in southern Shanxi belongs to the ecological function area of qinba biodiversity,which is an important part of the ecological security strategy pattern and ecological security barrier in "two screens and three belts" in China.Therefore,after the State Council issued the "pilot plan for compiling the balance sheet of natural resources",this paper,taking the ecological function area of Southern Shanxi as an example,explores a newer,more concise and more scientific approach to the evaluation of ecological performance from the perspective of the balance sheet of natural resources,which,on the one hand,provides new ideas for the evaluation of the performance for local governments in China,and,on the other hand,provides substantive policy suggestions for the construction of ecological civilization in China.It has greatly advanced the process of ecological civilization.The article first combs the domestic and foreign research dynamics,defines the basic concept,discusses the theory foundation and the premise of the natural resources balance sheet,and determines the principles and measurement methods of the natural resources balance sheet elements,and analyzes the feasibility of evaluating ecological performance from the perspective of the natural resources balance sheet.Then,the empirical analysis of 20 counties in southern Shanxi was carried out,the land resources asset value was calculated by the unit area ecosystem value equivalent factor,the tree resources asset value was calculated by the market price inversion algorithm,the water resources asset value was calculated by the fuzzy mathematical model method,and the physical scale of natural resources assets,summary accounting table and summary accounting table of natural resources liabilities and net assets were compiled.Then,based on the information of the balance sheet of natural resources,this paper draws on the analysis idea of DuPont analysis and puts forward the concept of the natural resources equity multiplier.Finally,taking natural resources assets as control variables,the author analyzes the correlation between natural resources equity multiplier and ecological performance,and concludes that it is feasible to evaluate ecological performance with natural resources equity multiplier.Therefore,the paper first compiled the balance sheet of natural resources in foping county in 2014,then added the element of natural resources equity multiplier to form the ecological report,which greatly enriched the theory system of ecological performance evaluation.Based on the balance sheet of natural resources and the evaluation of ecological performance,this paper puts forward four policy suggestions for the construction of ecological civilization.First,the establishment of a natural resources asset information system and a data-sharing centre for natural resources information.Second,a set of standard regionalized natural resources accounting system is designed,and then a system of accounting for individual resources is established.Third,establish the mechanism of natural resource asset audit and supervision under "Internet +" mode,and integrate the research results of "Internet +" and natural resource audit and supervision in depth,so as to reduce the workload of natural resource audit and supervision,and improve the objectivity and credibility of audit and supervision results.Fourth,the third-party evaluation institutions are introduced to account for the value of natural resources assets to prevent the loss of government responsibility leading to the distortion of the ecological report data.