统计与决策2025，Vol.41Issue(13)：42-49,8.DOI:10.13546/j.cnki.tjyjc.2025.13.007
基于CGE模型的自然资源价值量核算体系构建
Construction of Natural Resource Value Quantity Accounting System Based on CGE Model
摘要
Abstract
Natural resource value quantity accounting is an important theoretical expansion and institutional innovation in the process of compiling the balance sheet of natural resources and ecological civilization construction in China.Based on differ-ences in the attributes of natural resources,this paper considers the availability of foundational data to distinguish and define the broad and narrow definitions of natural resource assets,and decomposes natural resource liabilities into resource overconsumption,environmental damage and ecological destruction.The accounting entities are classified by institutional departments,and the dou-ble-entry bookkeeping method is adopted to design a reporting system for the value quantity of natural resource assets and liabili-ties,including the general table and the classified value table.By applying the theory of supply and demand value and the general equilibrium theory,a theoretical system for calculating the value quantity of renewable and non-renewable natural resources is constructed.Moreover,through interdisciplinary technological innovation,natural resource commodities are incorporated as pro-duction factors into the CGE model,and static and dynamic CGE models for calculating the value quantity of natural resources are constructed.The value of natural resource assets is determined by the difference between the equilibrium price of natural resource commodities and the market price of natural resource commodities.For the accounting of the excess liability of non-renewable re-sources,the reduction of natural resources is regarded as the excess liability of resources.For the accounting of the liability for ex-cessive consumption of renewable resources,the difference between the consumption of resources and the amount of resource re-generation is used to determine the liability for excessive consumption of resources.In terms of the accounting of liabilities for damage to the natural resource environment and ecological destruction,it should be considered and addressed from the perspec-tive of changes in ecological environment quality by constructing a comprehensive pricing model for natural resources.关键词
自然资源/资产负债核算/价值量核算/CGE模型Key words
natural resources/asset liability accounting/value quantity accounting/CGE model分类
管理科学引用本文复制引用
宋传智,韩君..基于CGE模型的自然资源价值量核算体系构建[J].统计与决策,2025,41(13):42-49,8.基金项目
国家社会科学基金一般项目(22BTJ001) （22BTJ001）
甘肃省高校产业支撑计划项目(2024CYZC-37) （2024CYZC-37）
