露天煤矿矿区生态资产负债核算技术方案
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摘要
生态资产负债核算技术体系是施行生态环境管理政绩考核制度的必要科技支撑.目前生态资产研究在核算内容上注重生态资产流量评估而忽视生态资产存量损失计量,强调生态系统服务变化研究而对其变化原因探索不足,并且在研究技术手段上强调3S宏观技术手段而忽视微观生态要素调查和生态环境质量评价,因此尚不足以为地方政府生态环境管控绩效考核提供强有力支撑.针对露天煤矿开采所导致的严峻生态环境问题,将微观研究手段与宏观分析技术方法相结合,通过对比来分析核算时段起止年份生态资产存量的类别、数量、质量、空间格局,辨识矿区采矿作业、土地复垦、生态恢复等人类活动对生态环境的损益类型和特征;基于不同类别存量生态资产质量评价来判别其损益程度,进而划分生态资产负债核算类型区并探究其损益原因;以此为前提探索构建包括存量、流量及负债三部分内容在内的生态资产负债核算框架及技术方法,并采用直接法和间接法编制生态资产负债表.研究旨在弥补现有区域生态资产评估技术的不足,以为生态环境管理绩效考核提供更为客观、详实、可靠的资料数据为核心,倡导生态资产研究内容与方法的革新.
The accounting system of ecological assets and liabilities is necessary scientific support for the performance assessment of ecological and environmental management. The current researches of ecological capital accounting give emphasis on the total quantity of ecosystem services while ignore the losses caused by ecosystem damages,place importance on the changes of ecosystem services while disregard the reasons causing the changes,and emphasize the use of 3 S macroscopic technique while ignore the ground surveys of microecological elements and quality evaluation of ecosystems. Therefore,the currently used accounting systems of ecological assets and liabilities are not able to meet the needs of the performance assessment of environmental management. An improved accounting system is needed to overcome the above-mentioned limitations and to solve the serious environmental problems caused by opencast coal mining in China. The new ecological capital accounting system including stocks,flows and liabilities related to human activities such as mining,land reclamation and ecological restoration is to be established. Methodologies were built based on the environmental impacts of different mining activities and various areas,combining with microscopic analysis methods and macroscopic techniques. The improved system can provide comprehensive information supports for the performance assessment of ecological management in the mining area,and promote the technological innovation of ecological capital accounting.
The accounting system of ecological assets and liabilities is necessary scientific support for the performance assessment of ecological and environmental management. The current researches of ecological capital accounting give emphasis on the total quantity of ecosystem services while ignore the losses caused by ecosystem damages,place importance on the changes of ecosystem services while disregard the reasons causing the changes,and emphasize the use of 3 S macroscopic technique while ignore the ground surveys of microecological elements and quality evaluation of ecosystems. Therefore,the currently used accounting systems of ecological assets and liabilities are not able to meet the needs of the performance assessment of environmental management. An improved accounting system is needed to overcome the above-mentioned limitations and to solve the serious environmental problems caused by opencast coal mining in China. The new ecological capital accounting system including stocks,flows and liabilities related to human activities such as mining,land reclamation and ecological restoration is to be established. Methodologies were built based on the environmental impacts of different mining activities and various areas,combining with microscopic analysis methods and macroscopic techniques. The improved system can provide comprehensive information supports for the performance assessment of ecological management in the mining area,and promote the technological innovation of ecological capital accounting.
引文
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[2] SHEALY M J,DORIAN P. Growing Chinese coal use:dramatic resource and environmental implications[J]. Energy Policy,2010,38(5):2116-2122.
[3]白中科,赵景逵,李晋川,等.大型露天煤矿生态系统受损研究:以平朔露天煤矿为例[J].生态学报,1999,19(6):870-875.BAI Zhongke,ZHAO Jingda,LI Jinchuan,et al. Ecosystem damage in a large opencast coal mine:a case study on Pingshuo Surface Coal Mine,China[J]. Acta Ecologica Sinica,1999,19(6):870-875.
[4]康萨如拉.草原区露天煤矿开发对景观格局及生态系统功能的影响:以黑岱沟为例[D].呼和浩特:内蒙古大学,2012:1-5.
[5]黄元仿,张世文,张立平,等.露天煤矿土地复垦生物多样性保护与恢复研究进展[J].农业机械学报,2015,46(8):72-82.HUANG Yuanfang,ZHANG Shiwen,ZHANG Liping,et al.Research progress on conservation and restoration of biodiversity in land reclamation of opencast coal mine[J]. Transactions of the Chinese Society of Agricultural Machinery,2015,46(8):72-82.
[6]中华人民共和国中央人民政府.中共中央关于全面深化改革若干重大问题的决定[N/OL].北京:中华人民共和国中央人民政府,2013-11-15[2018-08-02].http://www.gov.cn/jrzg/2013-11/15/content_2528179.htm.
[7]环境保护部办公厅.关于征求《矿山生态环境保护与污染防治技术政策(征求意见稿)》意见的函[EB/OL].北京:环境保护部,2016-08-01[2018-05-30]. http://www. mee. gov. cn/gkml/hbb/bgth/201608/t20160805_361937.htm20160801/20180530.
[8]赵红泽,甄选,历美杰.中国露天煤矿发展现状[J].中国矿业,2016,25(6):12-16.ZHAO Hongze,ZHEN Xuan,LI Meiji. Current development situation of open-pit coal in China[J]. China Mining Magazine,2016,25(6):12-16.
[9]宋晓波.中国适宜露天开采的煤炭资源分布及其评价研究[J].煤炭工程,2015,47(12):124-127.SONG Xiaobo.Distribution and evaluation of coal resources suitable for open-pit mining in China[J].Coal Engineering,2015,47(12):124-127.
[10]王韶辉,才庆祥,刘福明.中国露天采煤发展现状与建议[J].中国矿业,2014,23(7):83-87.WANG Shaohui,CAI Qingxiang,LIU Fuming. Development status and suggestions of open-cut mining technology in China[J]. China Mining Magazine,2014,23(7):83-87.
[11]姚敏娟.黑岱沟露天排土场不同植被配置方式对土壤养分和土壤水分的影响研究[D].呼和浩特:内蒙古农业大学,2007:1-3.
[12]李海,刘成昆,呼伦贝尔草原危机-煤电基地建设已对水草资源造成严重破坏[N].中国企业报,2012-08-28(007).
[13]高吉喜,范小杉,田美荣,等.生态资产评估技术方法与应用[M].北京:科学出版社,2013:30-35.
[14]高吉喜,范小杉.生态资产概念、特点与研究趋向[J].环境科学研究,2007,20(5):137-143.GAO Jixi,FAN Xiaoshan. Connotaion,traits and research trends of eco-assets[J].Research of Environmental Sciences,2007,20(5):137-143.
[15]范小杉,高吉喜,温文.生态资产空间流转及价值评估模型初探[J].环境科学研究,2007,20(5):160-164.FAN Xiaoshan,GAO Jixi,WEN Wen.Explortory study on sco-assets transferring and the valuating models[J]. Research of Environmental Sciences,2007,20(5):160-164.
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[17]欧阳志云,赵同谦,赵景柱,等.海南岛生态系统生态调节功能及其生态经济价值研究[J].应用生态学报,2004,15(8):1395-1402.OUYANG Zhiyun,ZHAO Tongqian,ZHAO Jingzhu,et al.Ecological regulation services of Hainan Island ecosystem and their valuation[J]. Chinese Journal of Applied Ecology,2004,15(8):1395-1402.
[18]潘耀忠,史培军,朱文泉,等.中国陆地生态系统生态资产遥感定量测量[J].中国科学D辑:地球科学,2004,34(4):375-384.
[19]朱文泉,张锦水,潘耀忠,等.中国陆地生态系统生态资产测量及其动态变化分析[J].应用生态学报,2007,18(3):586-594.ZHU Wenquan, ZHANG Jinshui, PAN Yaozhong, et al.Measurement and dynamic analysis of ecological capital of terrestrial ecosystem in China[J]. Chinese Journal of Applied Ecology,2007,18(3):586-594.
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[21]王燕,高吉喜,邹长新,等.生态保护红线划定及其生态资产变化研究[J].中国环境科学,2017,37(6):2369-2376.WANG Yan,GAO Jixi,ZOU Changxin,et al. Study on the ecological protection redlines delimitation and ecological assets dynamics[J]. China Environmental Science,2017,37(6):2369-2376.
[22]范小杉,何萍.国际森林资源资产核算进展及启示[J].林业经济,2016,38(10):93-96.FAN Xiaoshan,HE Ping. Advancement and enlightenment of forest accounting research abroad[J]. Forestry Economics,2016,38(10):93-96.
[23]范小杉,刘娇妹.2000—2010年北京市森林资源资产存量变化评估与分析[J].环境工程技术学报,2017,7(5):629-635.FAN Xiaoshan,LIU Jiaomei.Accounting and analysis of stock assets change of forest resource in Beijing from 2000 to 2010[J]. Journal of Environmental Engineering Technology,2017,7(5):629-635.
[24] European Commission. The European framework for integrated environmental and economic accounting for forests[EB/OL].Brussels:European Commission. 2002-09-05[2018-04-26]. http://ec. europa. eu/eurostat/web/products-manuals-and-guidelines/-/KSBE-02-003.
[25] United Nations,European Commission,International Monetary Fund,et al.Integrated environmental and economic accounting 2003[S].New York:United Nations,2003:452-453.
[26] United Nations,European Commission,Food and Agriculture Organization of the United Nation,et al. System of environmentaleconomic accounting 2012-experimental ecosystem accounting[S].New York:United Nations,2014.
[27]陈云浩,郭达志.基于GIS对矿区环境的综合评价[J].煤矿环境保护,1998,12(2):47-49.
[28]马祥爱,白中科.露天矿区生态环境质量与资源利用评价:以平朔安太堡露天煤矿为例[D].北京:中国地质大学,2005:1-2.
[29]蔡博峰,刘春兰,陈操操,等.露天煤矿生态环境遥感监测与评价方法研究:以霍林河一号露天矿为例[J].中国矿业,2009,18(6):61-64.CAI Bofeng,LIU Chuanlan,CHEN Caocao,et al. Ecological monitoring and evaluation of open-cast coalmines based on remote sensing:a case study of Huolin River 1st open-pit mine[J]. China Mining Magazine,2009,18(6):61-64.
[30]牛星,高永,齐雅静,等.伊敏露天煤矿内排土场土壤特征及其肥力评价[J].内蒙古农业大学学报,2012,33(5/6):97-101.NIU Xing,GAO Yong,QI Yajing,et al. Soil charactics and fertility evaluation of Yimin opencast backfilling area[J]. Journal of Inner Mongolia Agricultural University,2012,33(5/6):97-101.
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