Research On The Compilation And Application Of Land Resources Balance Sheet Framework At Municipal Scale

With the rapid development of human social economy and the improvement of social living standards,the problem of over-utilization and serious consumption of natural resources has gradually attracted attention.At the 18 th National Congress of the Communist Party of China,the construction of ecological civilization was given a prominent position,and was brought into all aspects and the whole process of political,economic,cultural and social construction.The Third Plenary Session of the18 th CPC Central Committee proposed that ecological environment protection should be implemented in the form of natural resources balance sheet,and an audit system for leading cadres leaving office should be established.Land resources are an important subject of natural resources and the basic support for human beings to realize ecological civilization construction and sustainable development.In order to prevent unreasonable development and utilization of land resources from restricting economic and social development and healthy human life in the foreseeable future,the compilation of land resources balance sheet is particularly important.The compilation of the balance sheet of land resources is also conducive to the improvement of the accountability system for outgoing cadres and the formation of a spatial pattern of resource conservation and ecological protection.At present,the academic circles have not reached a unified opinion on the compilation method and design of land resources balance sheet,and there are some problems such as unclear subject establishment,inconsistent statistical caliber and imperfect value measurement method.Based on the SEEA framework,this paper explores the design and compilation of municipal land resources balance sheet,and takes Hangzhou as an example to calculate and compile related subjects of land resources balance sheet.In order to practice the theory of "two mountains" and explore the way to realize ecological value,this paper explores the design and compilation of municipal land resources balance sheet based on SEEA framework,and takes Hangzhou as an example to calculate and compile related subjects of land resources balance sheet.This can provide an example for the compilation of municipal land resources balance sheet in the future,supplement and improve the accounting system of assets and liabilities of land resources,facilitate the decision-making reference of urban land use planning and management,and provide a theoretical basis for the construction of ecological civilization.The specific contents are as follows:(1)Make clear the connotation and extension of land resource assets and land resource liabilities,and make clear the conditions that they should meet as resources and liabilities in the balance sheet.This paper explores the compilation theory of municipal land resources balance sheet,defines three compilation principles:material object before value,stock before flow,classification before summary;and four basic assumptions,namely,responsible subject,measurability,sustainability and accounting period,and divides the four-level report system:general table,main table,auxiliary table,bottom table.(2)Discuss the index establishment and measurement method of municipal land resources balance sheet.Confirm the contents that should be counted and measured,that is,the physical quantity and value of land resources assets and liabilities from the beginning to the end,as well as the flow changes during the study period,and correspond them to the four-level reporting system.This paper mainly adopts market method,income reduction method and spatial analysis method to measure land resource assets from three aspects:economic value,ecological value and social value.Land resource liabilities include land consumption liabilities,land environmental liabilities and land ecological liabilities.(3)The order of land physical quantity in Hangzhou is woodland > cultivated land > construction land > water area > grassland > unused land.At the end of 2020,the total value of land resources was high,2.82 times of GDP,and it was still on the rise;The debt of land resources was four thousandths of GDP,which showed that Lucid waters and lush mountains are invaluable assets.In the value of land resources,the economic value and social value have been continuously improved,while the ecological value has decreased by 227 million yuan.The local government should vigorously promote the implementation of compensation measures for cultivated land,strictly guard against the red line of cultivated land,and promote the centralized management of broken cultivated land;Explore the efficient value utilization methods of forest land and strengthen the protection of grassland and water resources.