JOURNAL OF NATURAL RESOURCES ›› 2020, Vol. 35 ›› Issue (4): 755-766.doi: 10.31497/zrzyxb.20200401

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Ecological profit and loss accounting in the preparation of natural resources balance sheet

ZHANG Jie1,2, LIU Yu-jie1,2, PAN Tao1,3, FENG Zhi-ming1,2, YANG Yan-zhao1,2, GE Quan-sheng1,2   

  1. 1. Key Laboratory of Terrestrial Surface Pattern and Simulation, Institute of Geographic Sciences and Natural Resources Research, CAS, Beijing 100101, China;
    2. College of Resources and Environment, University of Chinese Academy of Sciences, Beijing 100049, China;
    3. Development Planning Bureau, CAS, Beijing 100864, China
  • Received:2018-12-26 Online:2020-04-28 Published:2020-04-28

Abstract: Ecological profit and loss accounting is an important part of the natural resources balance sheet and it is an extension and supplement to the classification of natural resources. This study combs the general idea of ecological profit and loss accounting, systematically summarizes the ecological profit and loss accounting technology, and takes the Weichang county as an example. Following the principle of accounting for values after the physical quantity, the forest, grassland and wetland ecosystems are selected, the service indicator carries out the accounting of the physical quantity and the value quantity, and calculates the physical quantity parameter and the value quantity parameter of each type of ecosystem based on the existing accounting, so as to make a quick and simple accounting comparison based on the area statistics. The study found that, in 2015, the total value of the ecosystem service function value of Weichang county was 33.899 billion, an increase of 0.04% compared with 2013. The value of ecosystem services functioned from grassland to forest and wetland. The values of forest and grassland ecosystems decreased by 0.06% and 0.22%, respectively, and the value of wetland ecosystem increased by 4.47%. The results contribute to a comprehensive understanding of the ecological effects brought by the changes in the quantity and quality of natural resources, and provide a data base for liability accounting in natural resource balance sheets.

Key words: natural resources balance sheet, Weichang county, ecological profit and loss accounting