城市规划学刊Issue(2)：74-80,7.DOI:10.16361/j.upf.202502010
自然资源资产负债表编制:理论框架与实证研究
Compilation of Natural Resource Balance Sheet:Theoretical Framework and Empirical Research
韩胜发 1李继军 1苏娟 2贺小山 3程遥 4崔蕴泽1
作者信息
- 1. 上海同济城市规划设计研究院有限公司
- 2. 安徽省国土空间规划研究院
- 3. 宿州市自然资源和规划局
- 4. 同济大学建筑与城市规划学院城市规划系||自然资源部国土空间智能规划技术重点实验室
- 折叠
摘要
Abstract
In the context of the unsustainable practice of"land finance"and the re-form of the territorial spatial planning system,it is of critical importance to explore new natural resource development models and enhance the value of natural resources for supporting high-quality development.Drawing from accounting theory,this study introduces a natural resource balance sheet,proposes the identity of natural resource asset equity,develops a three-level six-class system for natural resources based on land use control,and establishes a four-level reporting framework comprising sub-tables,extended tables,and auxiliary tables.Utilizing Suzhou City as a case study,the paper proposes three application scenarios for the natural resource balance sheet,including 1)natural resource asset auditing upon the departure of leading cadres,2)the evaluation of ecological restoration planning,and 3)the optimization and adjust-ment of the national territorial spatial structure table.The innovation of this research lies in its introduction of the balance sheet theory of accounting into territorial spa-tial planning,the comprehensive analysis of the quality and value of natural resource protection and utilization,and identification of problems in spatial protection and natural resource value performance through resource segmentation diagnosis.This ap-proach enhances the scientific basis of territorial spatial planning and strengthens the link between audits and natural resource use control,improving government over-sight and resource management.The three-dimensional,dynamic,and equity-based perspectives of natural resources reflected in the application of the natural resource balance sheet provide insights for national spatial planning and are expected to be-come fundamental guiding principles in territorial spatial planning.关键词
负债表/会计恒等式/自然资源资产/领导干部自然资源资产离任审计/国土空间功能结构调整表Key words
balance sheet/accounting equation/natural resource asset/natural resource asset audit upon departure of leading cadres/table of functional structure adjustment of spatial territory分类
建筑与水利引用本文复制引用
韩胜发,李继军,苏娟,贺小山,程遥,崔蕴泽..自然资源资产负债表编制:理论框架与实证研究[J].城市规划学刊,2025,(2):74-80,7.
