中国人口·资源与环境2017，Vol.27Issue(6)：57-66,10.DOI:10.12062/cpre.20170360
中国石油资源的资产负债表编制初探
Study on the balance sheet of China oil resources
摘要
Abstract
Crude oil extraction in China has been climbing,so does the economic and ecological cost alongside.Constructing the balance sheet of domestic oil resource is crucial to reveal the real state of China's oil resource,estimate the integrated economicresource-environmental cost of oil exploiting,as well as to evaluate the rationality of oil extracting strategy.This paper first discusses how to construct a balance sheet and its framework,building up an ‘ Ecological Liability’ account consisting of ‘ ecological service’,‘ environmental pollution’ and ‘ resources consumption’.Then we collect and analyze data on the monetary cost of major pollutants and estimate the value of diverse ecosystem services,forming a corresponding database of valuation factors.Finally,we construct China's first oil resource balance sheet based on the data of year 2012.Results show that,①at the end of 2012,total assets of China's oil resource amounts to 1.47 × 1013 yuan,liabilities 9.03 × 1011 yuan,and owner's equities 1.38 × 1013 yuan.②The assets of oil resource account for 14.43％ of total government assets,and 31.12％ of the government's resources assets.③The asset-liability ratio of the oil industry in China is 6.15％ and the liability-equity ratio is 6.56％.④The reduction of ecosystem services accounts for most of the liabilities-up to a shocking 98.16％.In general,the current state of China's oil extraction can be concluded as "high property,high debt,intense ecological pressure,and fragile sustainability".The balance sheet has revealed the unneglectable ecological cost of oil exploiting in China,and the marginal cost would still be mounting as oil extraction runs extensive.Thus,the government's decision concerning oil exploiting should be based on a comprehensive economic and ecological cost,rather than the traditional economic cost.Furthermore,we propose that the asset-liability ratio and liability-equity ratio based on the resource balance sheet should be taken into consideration when evaluating government performance,which is a practical way to ensure the guidance of oil resource balance sheet on ecological protection.关键词
资产负债表/环境会计/价值化因子/生态系统服务Key words
balance sheet/environment accounting/valuation factors/ecosystem service分类
管理科学引用本文复制引用
季曦,熊磊..中国石油资源的资产负债表编制初探[J].中国人口·资源与环境,2017,27(6):57-66,10.基金项目
国家自然科学基金网上项目“生态约束下城市经济的最优规模:理论、模型和实践”(批准号:71673014) （批准号:71673014）
教育部人文社会科学研究的规划基金项目“城市化的生态效应评估和模拟:模型和实证研究(批准号:14YJAZH037)”. （批准号:14YJAZH037）
