CN112765157A - Data processing system, method, program and storage medium for compiling marine resource asset liability statement - Google Patents

Data processing system, method, program and storage medium for compiling marine resource asset liability statement Download PDF

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CN112765157A
CN112765157A CN202011603042.6A CN202011603042A CN112765157A CN 112765157 A CN112765157 A CN 112765157A CN 202011603042 A CN202011603042 A CN 202011603042A CN 112765157 A CN112765157 A CN 112765157A
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郝林华
陈尚
徐宗军
刘胜浩
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First Institute of Oceanography MNR
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Abstract

The invention belongs to the technical field of data processing, and discloses a data processing system, a method, a program and a storage medium for compiling a marine resource balance sheet. The invention fills the blank of the current marine resource asset accounting, liability accounting and liability statement compiling system at home and abroad, can perfect the classification and grading management system for paid use of marine resources, provides quantifiable technical support for marine ecological civilization construction, environmental performance assessment and leave audit of leading cadres of national and local governments, provides important basic data for setting paid use of sea islands in sea areas, realizing marine resource capitalization management and national economy and social development planning, is an important measure for implementing national ecological civilization construction strategy deployment, and has good popularization and application prospects.

Description

Data processing system, method, program and storage medium for compiling marine resource asset liability statement
Technical Field
The invention belongs to the technical field of data processing, and particularly relates to a data processing system, a data processing method, a data processing program and a storage medium for compiling a marine resource asset liability statement.
Background
In the rapid development of economic society in China, a consumption type development mode of resource change growth generally exists. Due to the fact that the asset concept is lost and the market value is not clear, some places pursue the growth speed of GDP in a one-sided mode, and neglect the protection of natural resources, so that the ecological system is degraded continuously, the environmental quality is worsened continuously, and the resource constraint is strengthened continuously.
The ocean resources are the material foundation for supporting the ecological civilization construction of the ocean and the smooth implementation of the strong national strategy of the ocean. The ocean resources in China have superior conditions and abundant reserves, and the development and utilization of the ocean resources gradually become an important way for solving the natural resource shortage in China. However, the development and utilization of ocean resources in China are in an inefficient disordered state at present, and the management capability of developing and utilizing the ocean resources needs to be enhanced urgently.
Marine resources assets (marine resources assets) refer to scarce marine resources that can be measured in currency, are owned by the country, and can be expected to bring economic benefits through marine development activities. Marine resource assets accounting (marine resources assets accounting) refers to describing the stock of marine resource assets at a certain time point and the variation situation in a certain period in a certain administrative region, including physical quantity accounting and price quantity accounting, and is a data basis for compiling a marine resource assets liability table. The aim of carrying out ocean resource asset accounting is to find out and master physical quantity data of various ocean resources, embody ocean resource asset value quantity, truly reflect the operation activities of all links in the ocean resource asset operation process, clarify resource property rights and use rights, provide macroscopic accounting results of different levels, be the primary task of carrying out paid use of ocean resource assets, and finally aim to establish an ocean economy input-output balance table, establish an ocean economy green accounting system and realize the green development of ocean economy.
The marine resource balance sheet (marine resources balance sheet) refers to a series of reports reflecting the physical quantity, value quantity and balance of marine resource balance in the jurisdiction of a certain administrative region. The system is a comprehensive report containing the assets, the liabilities and the net assets, and is a report system for reflecting the quantity, the quality, the flow direction, the value and the liabilities of the marine resources. The ocean resource asset liability statement shows the ocean resource assets in the national or regional level in a report form, displays the 'home base' of the ocean resource assets at a certain point in time, and is an indispensable external expression form of the ocean resource asset checking and accounting result. The 'resource family ledger' of the ocean resource asset liability statement not only provides an asset catalogue list for paid use of the sea island in the sea, but also provides quantifiable technical support for reasonably controlling the development scale and speed of the sea island in the sea and timely adjusting the supply and demand of the ocean resource assets.
In the traditional natural resource asset accounting and liability statement compiling, only terrestrial natural resources are mostly concerned. Aiming at ocean resources, the accounting theory and the method are still in the beginning stage and are not mature. Due to the great difference between the sea and the land, the method system of the land natural resource asset accounting and liability statement can not be directly cited. However, for coastal areas, the change of the 'family bottom' and the extent of liability of marine resource assets are important manifestations of the marine ecological civilization performance and the marine economic development level. Ocean resource asset accounting and debt table compiling become urgent needs of increasing concern in coastal provinces and urban areas of China.
Through the analysis, the problems of the prior art are as follows:
(1) the natural resource assets mainly comprise land, forest, grassland, mineral products, energy, water, ocean resources and the like. The traditional natural resource asset accounting and liability statement compiling only focuses on the land natural resource assets, and due to the great difference between the ocean and the land, if the method of directly referring to the land natural resource assets is adopted in the ocean resource asset accounting and liability statement compiling process, the accuracy of the result of the ocean resource asset accounting and liability statement compiling is low.
(2) Aiming at ocean resource asset accounting and liability statement compilation, at present, a unified, scientific, mature and complete method system does not exist at home and abroad, the requirement of the national and local governments on ocean resource asset accounting is difficult to adapt, and the method cannot be brought into an environmental economic integrated accounting System (SEEA) and a national economic accounting System (SNA), so that the results of ocean resource asset accounting and liability statement compilation are directly influenced, and the efficiency of ocean resource asset accounting and liability statement compilation is reduced.
The difficulty in solving the above problems is: firstly, as the marine resources have the characteristics of dynamic property, continuous output property and the like, the complexity of asset accounting and liability statement compiling is determined; secondly, as the data in the ocean is difficult to obtain, the accounting index and the accounting method thereof must have representativeness, independence and availability. Therefore, the influence of the factors is fully considered in the construction process of the marine resource balance sheet compiling system.
The significance for solving the problems is as follows: the development of the ocean resource asset liability statement is not only an important content for realizing the reform of the national natural resource asset management system and the ecological civilization system, but also a great innovation of the national ocean resource asset management system, and has important significance for promoting the green sustainable development of ocean economy. A set of scientific and reasonable marine resource asset liability statement compiling system for measuring marine resource conditions is established, an applicable scientific marine resource asset accounting and liability statement compiling method, system and program are provided, the classification and grading management system for paid use of marine resources can be perfected, quantifiable technical support is provided for marine ecological civilization construction, environmental performance assessment and leave audit of leaders of national and local governments, important basic data is provided for setting paid use of sea islands in the sea, implementing marine resource asset management and national economy and social development planning, and the method is an important measure for implementing national ecological civilization construction strategy deployment, and has good popularization and application prospects.
Disclosure of Invention
The invention provides a data processing system, a method, a program and a storage medium for compiling marine resource balance sheet, aiming at the problems in the prior art. Based on the traditional marine resource science, the geographic information system technology and the computer technology are combined, marine resource assets and liabilities can be automatically checked, a marine resource asset liability statement can be automatically generated, and the automatic compilation of the marine resource asset liability statement is realized.
The invention is realized in this way, a data processing system for compiling marine resource balance sheet, the data processing system for compiling marine resource balance sheet includes:
the data acquisition module is connected with the central control module and used for acquiring accounting index data and accounting data corresponding to the ocean resource asset accounting and the liability accounting through data acquisition equipment and respectively generating corresponding data tables;
the database construction module is connected with the central control module and used for constructing a distributed database of the data processing system for the marine resource asset accounting and the liability accounting through a database construction program; the database comprises sub database tables which respectively store accounting indexes, accounting data, classification accounting and comprehensive accounting, and each sub database table respectively corresponds to a main key value and a foreign key value; the primary key value uniquely corresponds to each sub database table, and the foreign key value is a public key value of the sub database table with an incidence relation;
the data import module is connected with the central control module and is used for importing the acquired accounting index data sheet and the accounting data sheet into the constructed database through a data import window of the data processing system for marine resource asset accounting and liability accounting;
the accounting index acquisition module is connected with the central control module and used for acquiring accounting indexes corresponding to ocean resource asset accounting and liability accounting from a database by using a primary key value of the to-be-acquired accounting index through an index acquisition program; the asset accounting indexes comprise ocean space resource assets, ocean mineral resource assets and ocean biological resource assets; the liability accounting index comprises resource over-consumption liability, environmental damage liability and ecological damage liability.
The system comprises an accounting data acquisition module, a central control module and a data acquisition program, wherein the accounting data acquisition module is connected with the central control module and used for acquiring accounting data corresponding to an accounting index from a database by using a primary key value of the accounting data and a foreign key of the accounting index corresponding to the accounting data through a data acquisition program;
the central control module is connected with the data acquisition module, the database construction module, the data import module, the accounting index acquisition module, the accounting data acquisition module, the classification accounting module, the comprehensive accounting module, the data storage module and the display module and is used for controlling the normal operation of each module of the data processing system compiled by the ocean resource asset liability statement through the central processing unit;
the classification accounting module is connected with the central control module and used for calculating and obtaining the physical quantity and the value quantity of each accounting index corresponding to the marine resource assets and liabilities according to the accounting data by utilizing an accounting model and a method of the accounting index through a calculation program;
the comprehensive accounting module is connected with the central control module and used for obtaining the accounting results of the ocean resource assets, liabilities and net assets (asset-liabilities difference) corresponding to the area to be evaluated by utilizing the classification accounting results of each accounting index corresponding to the ocean resource assets and liabilities through a computing program, and further generating an ocean resource asset-liabilities table;
the data storage module is connected with the central control module and is used for respectively storing and calculating the calculation results corresponding to the marine resource assets and the liabilities through the constructed calculation index classification calculation result storage table and the comprehensive calculation result storage table;
the display module is connected with the central control module and is used for displaying the database, the accounting indexes, the accounting data, the accounting index classification accounting results and the comprehensive accounting results through a display window of the marine resource asset accounting and liability accounting data processing system;
another object of the present invention is to provide a method for compiling a marine resource balance sheet using the above method, wherein the method for compiling a marine resource balance sheet includes:
inputting data for ocean resource asset accounting and liability accounting;
constructing a database corresponding to the ocean resource asset accounting and the liability accounting according to the data;
acquiring indexes for marine resource asset accounting and liability accounting;
performing classification accounting on the accounting indexes based on the data in the database;
and comprehensively accounting the classified accounting results to generate a marine resource asset liability statement.
Further, the constructing of the database corresponding to the marine resource asset accounting and the liability accounting according to the method comprises: integrating, integrating and standardizing the data;
further, the marine resource asset accounting index comprises: marine space resource assets, marine mineral resource assets, and marine life resource assets; the liability accounting index comprises: resource over-consumption type liability, environmental damage type liability and ecological damage type liability;
further, the classifying and accounting the accounting index based on the data in the database comprises:
taking the standardized data as input data, calling a corresponding accounting model and method, and performing physical accounting on each index of ocean resource assets and liabilities to generate a physical accounting result;
further, the classifying and accounting the accounting index based on the data in the database further comprises:
taking the physical quantity accounting result as input data, calling a corresponding value accounting model and method, and carrying out value quantity accounting on each index of ocean resource assets and liabilities to generate a value quantity accounting result;
further, the performing comprehensive accounting on the result after the classification accounting includes:
taking the classified accounting result as input, highly integrating the accounting result, and respectively calculating asset classes and liability classes, wherein the asset classes comprise ocean space resource assets, ocean mineral resource assets and ocean biological resource assets, the liability classes comprise resource over-consumption type liabilities, environmental damage type liabilities and ecological damage type liabilities, and the difference between the two types of liabilities constitutes net assets (asset liability difference), so as to form a group of key total amount index systems taking 'asset-liabilities' as the core; and further generating a marine resource asset liability statement.
Further, the sea space resource assets are defined as resources related to ocean development and utilization, which use coastal, maritime, mid-sea and seabed spaces as transportation, production, storage, military, housing and entertainment places, and are classified into 3 types, i.e., shoreline resource assets, sea area resource assets, sea island resource assets, and the like, according to resource attributes, the space state and the development and utilization direction.
(1) Coastline resource assets: the coastline resource is defined as a sea-land boundary trace line when the average high tide level of the sea tide is reached for many years, and because the coastline resource is positioned at the sea-land boundary and exists depending on the connected sea area and land resources, the value of the resource on the 'line' of the coastline resource is reflected in the asset value of the sea area resource. Therefore, only the physical quantity is calculated and the value quantity is not calculated for the coastline resource assets.
And (3) carrying out resource and physical quantity accounting on the coastline: and counting and determining the quantity and quality of coastline resource assets based on coastline on-site survey data and multi-temporal remote sensing image data.
(2) Sea area resource assets: the sea area resource is defined as the sea area from the territorial sea base line to the land side to the coastline, and the sea area resource assets are resource assets which can generate economic benefits through sea area development activities and can be continuously utilized. The sea area resource asset accounting comprises physical quantity accounting and value quantity accounting.
And (3) marine resource asset physical quantity accounting: and counting and determining the quantity and quality of the sea area resource assets based on the sea function regions, the sea area use plans and the sea area use current situation data approved by the sea administration department.
And (3) marine resource asset value accounting: based on the state latest sea area use fund collection standard, the sea area position, the sea area class and other factors, the sea type, the sea mode, the future development potential, the expected income and other factors are considered, the sea area resource asset value levels and unit area value quantities of different partitions are determined, then the flow value of the sea area resource assets is calculated based on the physical quantity calculation result of the sea area resource assets, and the stock value of the sea area resource assets is further calculated and evaluated by adopting an income reduction method.
The calculation formula of the asset value amount of the sea area resources is as follows:
Figure BDA0002869812820000071
in the formula, V is the stock value of the resource assets in the sea area in a certain period, ten thousand yuan; viIn order to evaluate the stock value of the sea area resource assets of a certain sea type or a certain sea mode in a certain period, ten thousands yuan; i is the sea type or sea mode of the sea area; piIn order to evaluate the flow value of the sea area resource assets of a certain sea type or a certain sea mode in a certain period, ten thousand yuan; miFor evaluating the value per unit area of sea resources in sea areas, ten thousand yuan/hm2；AiTo assess the true weight area of sea resources in the sea area, hm2(ii) a r is the reduction rate.
(3) Island resource assets: island resources are defined as substances, energy and space distributed in islands of sea and can be utilized by human beings, and the island resources mainly account for the inhabitant-free island resources. The island resource asset accounting comprises physical quantity accounting and value quantity accounting.
And (3) carrying out asset physical quantity accounting on island resources: based on ' general table of sea island and place names ', ' famous records of sea island (reef) ' standard famous records of sea island in China ' and field general investigation published by the department in charge of oceans, the quantity and quality of the resource assets in the sea island are determined by statistics.
And (3) accounting the island resource asset value: the resource asset value calculation of the non-residential island adopts an average benchmark price-to-earth method, and the average benchmark price-to-earth can be replaced by the use of gold of the non-residential island. Based on the latest national non-residential island use money collection standard, the non-residential island value grades and unit area value quantities of different partitions are determined by considering the geographical position, the class, the island type, the island using mode, the dominant function positioning of development and utilization projects, the future development potential, the expected income and other factors of the non-residential island, the flow value of the non-residential island resource assets is checked based on the physical quantity checking result of the non-residential island resource assets, and the stock value of the estimated sea island resource assets is further checked by adopting a profit reduction method.
The calculation formula of the island resource asset value quantity is as follows:
Figure BDA0002869812820000072
in the formula, V is the stock value of the non-resident island resource assets in the evaluation sea area in a certain period; viEvaluating the stock value of a certain developed and utilized non-resident island resource asset in a sea area at a certain period; qiThe method is characterized in that the flow value of a developed and utilized non-resident island resource asset in a sea area at a certain period is evaluated; n is a radical ofiFor evaluating the value per unit area of the residential island in the sea area, ten thousand yuan/hm2；AiTo assess the true area of the non-populated sea island in the sea area, hm2(ii) a r is the reduction rate.
Further, the definition of the marine mineral resource assets is the general name of various mineral resource assets at the bottom of seashore, shallow sea, deep sea, ocean basin and ocean ridge. And 3 types of sea sand resource assets, ocean petroleum resource assets and ocean natural gas resource assets are classified according to the resource attributes, the space state and the development and utilization directions. The marine mineral resource accounting comprises physical quantity accounting and value quantity accounting.
And (3) carrying out asset physical quantity accounting on marine mineral resources: and counting and determining the quantity and quality of the marine mineral resource assets based on survey data published by a marine mineral product governing department.
And (3) carrying out asset value accounting on marine mineral resources: at present, sea sand resource assets are mainly accounted due to marine oil resources and natural gas resources which are difficult to be clearly explored in the sea area of the area to be evaluated. Determining the unit area value quantity of the sea sand resources based on the latest national sea area use gold collection standard, then checking the flow value of the sea sand resource assets in the evaluation sea area based on the physical quantity checking result of the sea sand resource assets, and further checking the stock value of the sea sand resource assets to be evaluated by adopting a profit reduction method. And if the mining right of sea sand resource exploitation in the area to be estimated and the use right of the sea area are allowed to be executed by 'shooting hanging', accounting the asset value of the sea sand resource according to the corresponding 'shooting hanging' price by adopting a market value method.
Further, the marine life resource assets are defined as naturally-growing marine life resource assets with economic value. And (3) dividing the resources into 2 types of resources assets of fish, crustaceans and cephalopods in the sea area and shellfish resources assets in shallow seas according to the resource attributes and the states of the sea area. The marine organism resource production accounting comprises physical quantity accounting and value quantity accounting.
Marine biological resource asset physical quantity accounting: and (4) carrying out statistical determination on the basis of relevant fishery resource survey data issued by a marine fishery governing department. When the area to be evaluated lacks on-site fishery resource basic survey data, an improved 'nutrition dynamic model' method based on primary productivity can be adopted to estimate the 'fish, crustacean and cephalopod' resource amount in the sea area through key parameters such as annual phytoplankton yield, ecological efficiency of a marine food net, nutrition level of fishery resources and the like. When the area to be evaluated lacks on-site fishery resource basic survey data, the Tait coastal sea area energy flow model can be adopted to estimate the resource quantity of the shallow sea beach shellfish within a deep line of-10 m and the like.
And (3) marine organism resource asset value accounting: and (4) carrying out accounting by adopting a market value method. The accounting formula is as follows:
VL＝∑(QLi×PLi)×10-1
in the formula, VLThe unit is ten thousand yuan for the value quantity of marine biological resource assets; qLiThe resource stock of the i-th marine organism is represented by t; i ═ 1, 2, 3, 4 represent respectively fish, crustacean and cephalopod resource assets in the sea area and shellfish resource assets in the shallow beach; pLiThe price of the i-th marine organism resource is unit of yuan/kg.
Further, the accounting of marine resource asset liability from three aspects of resource overconsumption, environmental damage and ecological destruction specifically comprises:
(1) accounting for over-consumption type liabilities of resources
And (3) carrying out marine space resource over-consumption liability accounting: the ocean space resource utilization amount permitted or approved by a superior government is used as the upper limit of sustainable utilization, if the actual utilization amount of ocean space resources at the end of a term is higher than the upper limit of sustainable utilization of the estimated ocean space resource amount, the resources are considered to be over-consumed to generate liability, and the difference between the two is the liability amount;
and (3) carrying out marine organism resource over-consumption liability accounting: and if the actual utilization amount of the marine biological resources at the end of the term is higher than the maximum sustainable resource amount of the evaluation sea area, the resources are excessively consumed to generate liability, and the difference value of the two is the liability amount.
(2) Accounting of environmental damage liability
The method adopts an alternative cost method to check and calculate marine environment damage liability caused by land source pollution discharge and marine pollution of an area to be evaluated, and mainly considers three pollution factors of COD, petroleum hydrocarbon and heavy metal.
(3) Accounting of ecological damage liability
And accounting the ecological value loss caused by development and utilization activities such as sea reclamation and the like, including the loss of marine biological resource value and the loss of marine ecosystem service value.
Further, generating a marine resource asset liability statement shown in the following table, specifically comprising:
(1) the ocean resource balance sheet is a comprehensive report containing the assets, the balances and the net assets (balance of the assets and the balances), and is used for reflecting the quantity, the quality, the flow direction, the value and the balances of the ocean resources; the compilation scheme of a general table and a branch table is adopted to construct a marine resource asset liability table; each watch is divided into a watch head part and a positive watch part; wherein, the table head generally describes the number of the report, the name of the report and the information of the measurement unit; the front table is a body part, listing items to illustrate to be presented.
Summary table (table 1): the initial value, the final value and the change condition of the liability of the physical quantity and the value quantity of various marine resource assets in a certain period of the area to be evaluated are given, the final output of the outcome of the marine resource assets and the liabilities is provided, and the three contents of the assets, the liabilities and the net assets in the accounting period are reflected. The assets mainly comprise ocean space resource assets, ocean mineral resource assets and ocean biological resource assets, the liabilities mainly comprise three contents of resource over consumption, environmental damage and ecological damage, and the net assets are formed by the difference between the total assets and the total liabilities.
Classification table (tables 2-4):
and respectively giving out the change conditions of initial values, final values and liability of the physical quantity and value quantity of various marine resource assets including marine space resource assets, marine mineral resource assets and marine biological resource assets in a certain period of time in the area to be evaluated. The contents of assets, liabilities and net assets of various ocean resources in the accounting period are reflected.
TABLE 120 XXX-annual XXX Total sheet of marine resource assets and liabilities in the sea area
Figure BDA0002869812820000101
TABLE 220 XX-XX.annuin XX.sea area ocean space resource assets liability statement
Figure BDA0002869812820000102
Figure BDA0002869812820000111
TABLE 320 XXXX-annual XX ocean mineral resources assets liability statement
Figure BDA0002869812820000112
TABLE 420 XXX-annual XXX ocean area Marine Living resources assets debt Table
Figure BDA0002869812820000113
It is a further object of the invention to provide a computer device comprising a memory and a processor, the memory storing a computer program which, when executed by the processor, causes the processor to perform the steps of:
inputting data for ocean resource asset accounting and liability accounting;
constructing a database corresponding to the ocean resource asset accounting and the liability accounting according to the data;
acquiring indexes for marine resource asset accounting and liability accounting;
performing classification accounting on the accounting indexes based on the data in the database;
and comprehensively accounting the classified accounting results to generate a marine resource asset liability statement.
It is another object of the present invention to provide a computer-readable storage medium storing a computer program which, when executed by a processor, causes the processor to perform the steps of:
inputting data for ocean resource asset accounting and liability accounting;
constructing a database corresponding to the ocean resource asset accounting and the liability accounting according to the data;
acquiring indexes for marine resource asset accounting and liability accounting;
performing classification accounting on the accounting indexes based on the data in the database;
and comprehensively accounting the classified accounting results to generate a marine resource asset liability statement.
By combining all the technical schemes, the invention has the advantages and positive effects that:
the traditional natural resource balance sheet compiling only concerns the land natural resource balance, and due to the great difference between the sea and the land, the method that the land natural resource balance cannot be directly quoted in the marine resource balance sheet compiling process needs further deep exploration. The invention solves the problem of the lack of the current marine resource balance sheet compiling system, and can automatically account the marine resource balance and debt, automatically generate the marine resource balance sheet and realize the automatic compiling of the marine resource balance sheet by providing a data processing system, a method, a program and a storage medium for compiling the marine resource balance sheet. Therefore, the accuracy and precision of the result of filling the marine resource balance sheet are improved, and the requirement of national and local governments on the marine resource balance sheet is met.
The development of the compilation of the ocean resource asset liability statement is not only an important content for realizing the reform of the national natural resource asset management system and the ecological civilization system, but also a great innovation of the national ocean resource management system, and has important significance for promoting the green sustainable development of ocean economy. The invention fills the blank of the current marine resource capital accounting, liability accounting and liability statement compiling system at home and abroad, by establishing a set of scientific and reasonable ocean resource asset and liability statement compiling system for measuring the ocean resource condition, the method and the system for compiling the operable and applicable ocean resource asset accounting, liability accounting and liability statement are provided, the method can improve the classification and grading management system of paid use of marine resources, provide quantifiable technical support for marine ecological civilization construction, environmental performance assessment and leaving audit of leaders and cadres of national and local governments, provide important basic data for formulating paid use of sea islands and realizing marine resource asset management and national economy and social development planning, is an important measure for implementing national ecological civilization construction strategy deployment, and has good popularization and application prospects.
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In order to more clearly illustrate the technical solutions of the embodiments of the present application, the drawings used in the embodiments of the present application will be briefly described below, and it is obvious that the drawings described below are only some embodiments of the present application, and it is obvious for those skilled in the art that other drawings can be obtained according to the drawings without creative efforts.
FIG. 1 is a flowchart of a method for compiling a marine resource asset liability statement according to an embodiment of the present invention.
FIG. 2 is a schematic structural diagram of a data processing system for compiling a marine resource balance sheet according to an embodiment of the present invention.
Detailed Description
In order to make the objects, technical solutions and advantages of the present invention more apparent, the present invention is further described in detail with reference to the following embodiments. It should be understood that the specific embodiments described herein are merely illustrative of the invention and are not intended to limit the invention.
In view of the problems in the prior art, the present invention provides a data processing system, method, program and storage medium for marine resource balance sheet compilation, which will be described in detail below with reference to the accompanying drawings.
As shown in fig. 1, a data processing method for compiling marine resource asset liability statement according to an embodiment of the present invention includes the following steps:
s101, inputting data for ocean resource asset accounting and liability accounting;
s102, constructing a database corresponding to the ocean resource asset accounting and the liability accounting according to the data;
s103, acquiring indexes for ocean resource asset accounting and liability accounting;
s104, performing classified accounting on the accounting indexes based on the data in the database;
and S105, comprehensively accounting the classified accounting results to generate a marine resource asset liability statement.
As shown in fig. 2, a data processing system for marine resource asset liability statement preparation provided in an embodiment of the present invention includes: the system comprises a data acquisition module 1, a database construction module 2, a data import module 3, an accounting index acquisition module 4, an accounting data acquisition module 5, a central control module 6, a classification accounting module 7, a comprehensive accounting module 8, a data storage module 9 and a display module 10.
The data acquisition module 1 is connected with the central control module 6 and used for acquiring accounting index data and accounting data corresponding to the ocean resource asset accounting and the liability accounting through data acquisition equipment and respectively generating corresponding data tables;
the database construction module 2 is connected with the central control module 6 and used for constructing a distributed database of the marine resource asset accounting and liability accounting data processing system through a database construction program; the database comprises sub database tables which respectively store accounting indexes, accounting data, classification accounting and comprehensive accounting, and each sub database table respectively corresponds to a main key value and a foreign key value; the primary key value uniquely corresponds to each sub database table, and the foreign key value is a public key value of the sub database table with an incidence relation;
the data import module 3 is connected with the central control module 6 and is used for importing the acquired accounting index data sheet and the accounting data sheet into the constructed database through a data import window of the marine resource asset accounting and liability accounting data processing system;
the accounting index acquisition module 4 is connected with the central control module 6 and is used for acquiring indexes corresponding to ocean resource asset accounting and liability accounting from a database by using a primary key value of an accounting index to be acquired through an index acquisition program; the asset accounting indexes comprise ocean space resource assets, ocean mineral resource assets and ocean biological resource assets; the liability accounting index comprises resource over-consumption liability, environmental damage liability and ecological damage liability.
The accounting data acquisition module 5 is connected with the central control module 6 and is used for acquiring accounting data corresponding to the accounting index from a database by using a primary key value of the accounting data and a foreign key of the accounting index corresponding to the accounting data through a data acquisition program;
the central control module 6 is connected with the data acquisition module 1, the database construction module 2, the data import module 3, the accounting index acquisition module 4, the accounting data acquisition module 5, the classification accounting module 7, the comprehensive accounting module 8, the data storage module 9 and the display module 10, and is used for controlling the normal operation of each module of the data processing system compiled by the ocean resource and fund burden table through a central processing unit;
the classification accounting module 7 is connected with the central control module 6 and used for calculating the physical quantity and the value quantity of each accounting index corresponding to the marine resource assets and liabilities according to the accounting data by utilizing the accounting index accounting model and the accounting method through a calculation program;
the comprehensive accounting module 8 is connected with the central control module 6 and used for obtaining the accounting results of the marine resource assets, liabilities and net assets (asset-liabilities difference) corresponding to the area to be evaluated according to the classification accounting results of each accounting index corresponding to the marine resource assets and liabilities through a calculation program by using a marine resource asset accounting formula, and further generating a marine resource asset-liabilities table;
the data storage module 9 is connected with the central control module 6 and used for respectively storing each calculated accounting index and compiling corresponding accounting results of the ocean resource asset liability statement through the constructed accounting index classification accounting result storage table and the comprehensive accounting result storage table;
and the display module 10 is connected with the central control module 6 and is used for displaying the database, the accounting indexes, the accounting data, the classification accounting results of the accounting indexes and the comprehensive accounting results through a display window of the data processing system for marine resource asset accounting and liability accounting.
An embodiment of the present invention provides a computer device, where the computer device includes a memory and a processor, where the memory stores a computer program, and when the computer program is executed by the processor, the processor executes the following steps:
inputting data for ocean resource asset accounting and liability accounting;
constructing a database corresponding to the ocean resource asset accounting and the liability accounting according to the data;
acquiring indexes for marine resource asset accounting and liability accounting;
performing classification accounting on the accounting indexes based on the data in the database;
and comprehensively accounting the classified accounting results to generate a marine resource asset liability statement.
An embodiment of the present invention provides a computer-readable storage medium, in which a computer program is stored, and when the computer program is executed by a processor, the processor is caused to execute the following steps:
inputting data for ocean resource asset accounting and liability accounting;
constructing a database corresponding to the ocean resource asset accounting and the liability accounting according to the data;
acquiring indexes for marine resource asset accounting and liability accounting;
performing classification accounting on the accounting indexes based on the data in the database;
and comprehensively accounting the classified accounting results to generate a marine resource asset liability statement.
According to the data processing system, method, program and storage medium for compiling the ocean resource balance sheet, the data for ocean resource balance accounting and balance accounting are input, the databases corresponding to the ocean resource balance accounting and balance accounting are constructed according to the data, then the indexes for ocean resource balance accounting and balance accounting are obtained, the accounting indexes are classified and accounted based on the data in the databases, and finally the comprehensive accounting is carried out on the results after the classification accounting, so that the ocean resource balance sheet can be comprehensively and accurately generated.
The technical effects of the present invention will be described in detail with reference to experiments.
1. The data processing system, the data processing method, the data processing program and the data processing storage medium compiled by the ocean resource balance sheet of Shandong sunshine City in 2014-2018 are adopted to fill and report the ocean resource balance sheet (tables 5-19). The result shows that in 2014-2018, the ocean resource asset value of the sunshine market is (266.24-419.12) billion yuan, the liability value is (11.61-21.46) billion yuan, and the net asset value is (246.84-397.66) billion yuan. Therefore, in 2014-2018, the ocean resource asset value and the net asset value in the sunshine market are in a small-increasing trend year by year. The marine resource of sunshine market is large in marine space resource size, and accounts for (71.20-77.90)% of the total assets, while the marine organism resource accounts for only (22.10-28.80)% of the total assets. In 2014-2018, the marine resource balance in sunshine market is formed in such a way that the balance caused by resource over-consumption is relatively large and is about (49.45-93.02)% of the total balance, the balance caused by ecological damage is about (5.8-49.29)% of the total balance, and the balance caused by environmental damage is lowest.
The compilation result of the ocean resource asset liability statement in the sunshine market comprehensively reflects the use conditions of the ocean resources in the sunshine market at the beginning and the end of the period and the influence of the ocean resource asset liability statement in the sunshine market on the ecological environment. The method is approved by the sunshine city government and relevant marine management departments at present, and application proofs are obtained.
TABLE 52014 SUN AROMATIC TOLERANCE SCHOOL FOR USE IN THE SUN-AROMATIC SCHOOL
Figure BDA0002869812820000161
Table 62015 Total balance of marine assets in sunshine market
Figure BDA0002869812820000162
Figure BDA0002869812820000171
TABLE 72016 general Table of marine resource assets and liabilities in sunshine market
Figure BDA0002869812820000172
TABLE 82017 Total sheet of marine resource assets and liabilities in sunshine market
Figure BDA0002869812820000173
TABLE 92018 Total sheet of marine resource assets and liabilities in sunshine market
Figure BDA0002869812820000174
TABLE 102014 annual sunshine market oceanic space resource assets liability statement
Figure BDA0002869812820000175
Figure BDA0002869812820000181
TABLE 112015 annual sunshine market oceanic space resource assets liability statement
Figure BDA0002869812820000182
TABLE 122016 year sunshine market ocean space resource assets debt Table
Figure BDA0002869812820000183
TABLE 132017 annual sunshine market oceanic space resource assets liability statement
Figure BDA0002869812820000184
TABLE 142018 annual sunshine market oceanic space resource assets liability statement
Figure BDA0002869812820000191
TABLE 152014 annual sunshine market marine biological resource assets debt sheet
Figure BDA0002869812820000192
TABLE 162015 annual sunshine market marine biological resource assets debt sheet
Figure BDA0002869812820000193
TABLE 172016 annual sunshine market marine biological resource assets debt sheet
Figure BDA0002869812820000194
TABLE 182017 annual sunshine market marine biological resource assets debt sheet
Figure BDA0002869812820000201
TABLE 192018 annual sunshine market marine biological resource assets debt sheet
Figure BDA0002869812820000202
It should be noted that the embodiments of the present invention can be realized by hardware, software, or a combination of software and hardware. The hardware portion may be implemented using dedicated logic; the software portions may be stored in a memory and executed by a suitable instruction execution system, such as a microprocessor or specially designed hardware. Those skilled in the art will appreciate that the apparatus and methods described above may be implemented using computer executable instructions and/or embodied in processor control code, such code being provided on a carrier medium such as a diskette, CD-or DVD-ROM, a programmable memory such as read-only memory (firmware), or a data carrier such as an optical or electronic signal carrier, for example. The apparatus and its modules of the present invention may be implemented by hardware circuits such as very large scale integrated circuits or gate arrays, semiconductors such as logic chips, transistors, or programmable hardware devices such as field programmable gate arrays, programmable logic devices, etc., or by software executed by various types of processors, or by a combination of hardware circuits and software, such as firmware.
The above description is only for the specific embodiments of the present invention, but the scope of the present invention is not limited thereto, and any modification, equivalent replacement, and improvement made by those skilled in the art within the technical scope of the present invention disclosed in the present invention should be covered within the scope of the present invention.

Claims (10)

1. A data processing system for compiling a marine resource balance sheet, the data processing system for compiling the marine resource balance sheet comprising:
the data acquisition module is connected with the central control module and used for acquiring accounting index data and accounting data corresponding to the ocean resource asset accounting and the liability accounting through data acquisition equipment and respectively generating corresponding data tables;
the database construction module is connected with the central control module and used for constructing a distributed database of the data processing system for the marine resource asset accounting and the liability accounting through a database construction program; the database comprises sub database tables which respectively store accounting indexes, accounting data, classification accounting and comprehensive accounting, and each sub database table respectively corresponds to a main key value and a foreign key value; the primary key value uniquely corresponds to each sub database table, and the foreign key value is a public key value of the sub database table with an incidence relation;
the data import module is connected with the central control module and is used for respectively importing the acquired accounting index data table and the acquired accounting data table into the constructed database through a data import window of the data processing system for marine resource asset accounting and liability accounting;
the accounting index acquisition module is connected with the central control module and used for acquiring an accounting index corresponding to the ocean resource asset accounting from a database by using a primary key value of the to-be-acquired accounting index through an index acquisition program, wherein the accounting index comprises ocean space resource assets, ocean mineral resource assets and ocean biological resource assets; acquiring accounting indexes corresponding to the ocean resource asset liability accounting, wherein the accounting indexes comprise resource over-consumption liability, environment damage liability and ecological damage liability;
the accounting data acquisition module is connected with the central control module and used for acquiring accounting data corresponding to the accounting indexes from a database by using primary key values of the accounting data and foreign keys of the accounting indexes corresponding to the accounting data through a data acquisition program;
the central control module is connected with the data acquisition module, the database construction module, the data import module, the accounting index acquisition module, the accounting data acquisition module, the classification accounting module, the comprehensive accounting module, the data storage module and the display module and is used for controlling the normal operation of each module of the data processing system compiled by the ocean resource asset liability statement through the central processing unit;
the classification accounting module is connected with the central control module and used for calculating and obtaining the physical quantity and the value quantity of each accounting index corresponding to the marine resource assets and liabilities according to the accounting data by utilizing an accounting model and a method of the accounting index through a calculation program;
the comprehensive accounting module is connected with the central control module and used for obtaining the accounting results of the ocean resource assets, liabilities and net assets (asset-liabilities difference) corresponding to the area to be evaluated by utilizing the classification accounting results of each accounting index corresponding to the ocean resource assets and liabilities through a computing program, and further generating an ocean resource asset-liabilities table;
the data storage module is connected with the central control module and used for respectively storing and calculating an accounting result storage table and a comprehensive accounting result storage table according to the constructed accounting indexes to obtain an accounting result corresponding to the ocean resource asset liability table;
and the display module is connected with the central control module and is used for displaying the database, the accounting indexes, the accounting data, the classification accounting results of the accounting indexes and the comprehensive accounting results through the display windows of the marine resource asset accounting and liability accounting data processing systems.
2. A method of using the marine resource balance sheet of claim 1 for compilation, comprising:
inputting data for ocean resource asset accounting and liability accounting;
constructing a database corresponding to the ocean resource asset accounting and the liability accounting according to the data;
acquiring indexes for marine resource asset accounting and liability accounting;
performing classification accounting on the accounting indexes based on the data in the database;
comprehensively accounting the classified accounting results to generate a marine resource asset liability statement;
constructing a database corresponding to the marine resource asset accounting and the liability accounting according to the data, wherein the database comprises the steps of integrating, integrating and standardizing the data;
the indexes for marine resource asset accounting include: marine space resource assets, marine mineral resource assets, and marine life resource assets;
the indexes for marine resource asset liability accounting comprise: over-resource-consumption-type liability, environmental-damage-type liability and ecological-destruction-type liability.
3. The method for marine resource balance sheet compilation according to claim 2, wherein the performing classification accounting on the accounting index based on the data in the database comprises:
taking the standardized data as input data, calling a corresponding accounting model and method, and performing physical quantity accounting on each accounting index of ocean resource assets and liabilities;
the classification accounting of the accounting index based on the data in the database further comprises:
and taking the physical quantity accounting result as input data, calling a corresponding value accounting model and method, and carrying out value quantity accounting on each accounting index of the marine resource assets and the liabilities.
4. The method for compiling a marine resource balance sheet according to claim 2, wherein the comprehensively accounting the result after the classification accounting comprises:
taking the classified accounting result as input, highly integrating the accounting result, and respectively calculating an asset class and a liability class, wherein the asset class comprises ocean space resource assets, ocean mineral resource assets and ocean biological resource assets, the liability class comprises resource over-consumption liabilities, environmental damage liabilities and ecological damage liabilities, and the difference between the two kinds of liabilities forms a net asset (asset liabilities difference) to form a group of key total amount index systems taking 'asset-liabilities' as a core; and further generating a marine resource asset liability statement.
5. The method for marine resource liability statement formulation according to claim 3, wherein said oceanographic space resource assets, defined as resource assets relating to ocean development utilization, which use coastal, maritime, mid-sea and seabed spaces as transportation, production, storage, military, living and recreation places, are classified into shoreline resource assets, sea area resource assets and island resource assets category 3 according to resource attributes, space status and development utilization direction;
(1) coastline resource assets: the coastline resources are defined as sea-land boundary trace lines when the average high tide level of the sea tide is achieved for many years, the coastline resources are located at sea-land boundaries and exist depending on the connected sea area and land resources, the value of the resources on the coastline is already reflected in the asset value of the sea area, and only the entity amount is calculated and the value amount is not calculated aiming at the coastline resource assets;
and (3) carrying out resource and physical quantity accounting on the coastline: counting and determining the quantity and quality of coastline resource assets based on coastline on-site survey data and multi-temporal remote sensing image data;
(2) sea area resource assets: the sea area resources are defined as the sea area from the territorial sea baseline to one side of the land to the coastline, and the sea area resource assets are resource assets which can generate economic benefits through sea area development activities and can be continuously utilized; the accounting of the sea area resource assets comprises physical quantity accounting and value quantity accounting;
and (3) marine resource asset physical quantity accounting: based on the sea function zoning, the sea area use plan and the sea area use current situation data approved by the sea administration department, counting and determining the quantity and quality of the sea area resource assets;
and (3) marine resource asset value accounting: determining the value grade and unit area value of the sea area resource assets of different partitions by considering factors such as sea area classification, sea type, sea mode, resource scarcity, geographical position, regional economic industry level and the like based on the latest national sea area use gold collection standard, checking the flow value of the sea area resource assets based on the physical quantity checking result of the sea area resource assets, and further checking and estimating the stock value of the sea area resource assets by adopting a profit reduction method;
the calculation formula of the asset value amount of the sea area resources is as follows:
Figure FDA0002869812810000041
in the formula, V is the stock value of the sea area resource assets in a certain period of the sea area to be estimated, ten thousand yuan; viThe method comprises the steps of (1) estimating the stock value of a sea area resource asset of a certain sea type or a certain sea mode in a certain period of a sea area to be estimated in ten thousand yuan; i is the sea type or sea mode of the sea area to be estimated; piThe method comprises the steps of (1) estimating the flow value of a sea area resource asset of a certain sea type or a certain sea mode in a certain period of time in ten thousand yuan for a sea area to be estimated; qiFor the value per unit area of the sea area to be estimated, ten thousand yuan/hm2；AiTo estimate the weight area of the sea area, hm2(ii) a r is reduction interest rate;
(3) island resource assets: the sea island resource is defined as substances, energy and space which are distributed on an ocean island and utilized by human beings, and the sea island resource asset mainly accounts for the inhabitant-free sea island resource asset; the accounting of the island resource assets comprises physical quantity accounting and value quantity accounting;
and (3) carrying out asset physical quantity accounting on island resources: on the basis of the directory of sea islands (reefs) published by the sea administration department and on-site general investigation, the quantity and quality of the sea island resource assets are determined by statistics;
and (3) accounting the island resource asset value: determining the value grade and unit area value of the non-residential island of different partitions based on the latest national non-residential island use gold collection standard by considering the factors such as the non-residential island, the island type, the island using mode, the resource scarcity, the geographic position, the regional economic industry level and the like, checking the flow value of the non-residential island resource asset to be estimated through the acquired weight area of the non-residential island to be estimated, and further checking the stock value of the non-residential island resource asset to be estimated by adopting a profit reduction method;
the calculation formula of the island resource asset value quantity is as follows:
Figure FDA0002869812810000051
in the formula, Q is the stock value of island resource assets in a certain period in a certain specific area dominating sea area, ten thousand yuan; qiThe method is characterized in that the method comprises the steps of (1) determining the stock value of a developed and utilized non-resident island resource asset in a certain period for a certain specific area governing sea area in ten thousand yuan; b isiThe flow value of a developed and utilized non-resident island resource asset in a certain period is ten thousand yuan for a certain specific area governing the sea area; r is the reduction rate.
6. The method of claim 3, wherein said marine mineral resource assets are defined as a collection of types of mineral resource assets at the shore, shallow, deep, oceanic basins and the bottom of the oceanic spine; dividing the resources into 3 types of sea sand resource assets, ocean petroleum resource assets and ocean natural gas resource assets according to the resource attributes, the space states and the development and utilization directions; the marine mineral resource accounting comprises physical quantity accounting and value quantity accounting;
and (3) carrying out asset physical quantity accounting on marine mineral resources: counting and determining the quantity and quality of the marine mineral resource assets based on survey data published by a marine mineral product governing department;
and (3) carrying out asset value accounting on marine mineral resources: at present, sea sand resource assets are mainly accounted due to marine oil resources and natural gas resources which are difficult to be clearly explored in the sea area of the area to be evaluated; determining the unit area value quantity of the sea sand resources based on the latest national sea area use gold collection standard, checking the flow value of the sea sand resource assets in the evaluation sea area based on the physical quantity checking result of the sea sand resource assets, and further checking the stock value of the sea sand resource assets to be evaluated by adopting a profit reduction method; and if the mining right of sea sand resource exploitation in the area to be estimated and the use right of the sea area are allowed to be executed by 'shooting hanging', accounting the asset value of the sea sand resource according to the corresponding 'shooting hanging' price by adopting a market value method.
7. The method for compiling marine resource balance sheet according to claim 3, wherein the marine resource balance is defined as a naturally growing marine resource balance having economic value, and is classified into "resources of fish, crustaceans and cephalopods in sea area" and "resources of shellfish in shallow beach" category 2 according to resource attributes and the state of the sea area; the marine biological resource asset accounting comprises physical quantity accounting and value quantity accounting;
marine biological resource asset physical quantity accounting: based on relevant fishery resource survey data issued by a marine fishery governing department, counting and determining the quantity and quality of marine biological resource assets; when the area to be estimated lacks on-site fishery resource basic survey data, an improved 'nutrition dynamic model' method based on primary productivity can be adopted to estimate 'fish, crustacean and cephalopod resource assets' in the sea area through key parameters such as annual yield of phytoplankton, ecological efficiency of a marine food net, nutrition level of fishery resources and the like; when the area to be estimated lacks on-site fishery resource basic survey data, a Tait coastal sea area energy flow model can be adopted to estimate shellfish resource assets of shallow sea beaches within a deep line of-10 m and the like;
and (3) marine organism resource asset value accounting: by adopting a market value method, the accounting formula is as follows:
VL＝∑(QLi×PLi)×10-1
in the formula, VLThe unit is ten thousand yuan for the value quantity of marine biological resource assets; qLiThe resource stock of the i-th marine organism is represented by t; i ═ 1, 2, 3, 4 represent respectively fish, crustacean and cephalopod resource assets in the sea area and shellfish resource assets in the shallow beach; pLiThe price of the i-th marine organism resource is unit of yuan/kg.
8. The method for compiling a marine resource balance sheet according to claim 3, wherein the marine resource balance refers to the reduction of marine resource balance, including resource over-consumption balance, environmental damage balance and ecological damage balance;
(1) accounting for over-consumption type liabilities of resources
The over-consumption type debt of the resources refers to the reduction of ocean resource assets caused by the resource consumption exceeding the resource usage amount allowed by the ocean resource bearing capacity, and comprises the over-consumption type debt of ocean space resources and the over-consumption type debt of ocean biological resources;
and (3) carrying out marine space resource over-consumption liability accounting: the ocean space resource utilization amount permitted or approved by a superior government is used as the upper limit of sustainable utilization, if the actual utilization amount of the ocean space resources at the end of the term is higher than the upper limit of sustainable utilization of the resource amount of the region to be evaluated, the resources are considered to be over-consumed to generate liability, and the difference value between the two is the liability;
and (3) carrying out marine organism resource over-consumption liability accounting: if the actual utilization amount of the marine biological resources at the end of the term is higher than the maximum sustainable resource amount of the area to be evaluated, the resources are considered to be over consumed, liability is generated, and the difference value between the two is liability;
(2) accounting of environmental damage liability
The environment damage liability refers to the reduction of marine resource assets caused by land source pollution discharge and marine pollution; calculating marine environment damage liability caused by land source pollution discharge and marine pollution of an area to be evaluated by adopting an alternative cost method, wherein three pollution factors of COD (chemical oxygen demand), petroleum hydrocarbon and heavy metal are mainly considered;
(3) accounting of ecological damage liability
The ecological damage liability refers to the loss of marine resource assets caused by development and utilization activities such as sea reclamation and the like; and accounting the loss of marine ecological values caused by development and utilization activities such as sea reclamation and the like, including the loss of marine biological resource values and the loss of marine ecological system service values.
9. The method for making a marine resource balance sheet according to claim 8, wherein said performing a comprehensive accounting on the result of the classification accounting comprises:
taking the classified accounting result as input, highly integrating the accounting result, and respectively calculating an asset class and a liability class, wherein the asset class comprises ocean space resource assets and ocean biological resource assets, the liability class comprises resource over-consumption liabilities, environmental damage liabilities and ecological damage liabilities, and the difference between the two kinds of liabilities forms a net asset (asset liability difference) to form a group of key total amount index systems taking 'asset-liabilities' as a core; and further generating a marine resource asset liability statement.
10. A computer device for marine resource balance sheet compilation, the computer device comprising a memory and a processor, the memory storing a computer program that, when executed by the processor, causes the processor to perform the steps of:
inputting data for ocean resource asset accounting and liability accounting;
constructing a database corresponding to the ocean resource asset accounting and the liability accounting according to the data;
acquiring indexes for marine resource asset accounting and liability accounting;
performing classification accounting on the accounting indexes based on the data in the database;
and comprehensively accounting the classified accounting results to generate a marine resource asset liability statement.
CN202011603042.6A 2020-12-29 2020-12-29 Data processing system, method, program and storage medium for compiling marine resource asset liability statement Pending CN112765157A (en)

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CN115147026A (en) * 2022-09-05 2022-10-04 自然资源部第一海洋研究所 Marine ecological asset quality evaluation method
CN115147026B (en) * 2022-09-05 2022-11-22 自然资源部第一海洋研究所 Marine ecological asset quality evaluation method
CN117635177A (en) * 2024-01-25 2024-03-01 武汉永业赛博能规划勘测有限公司 Natural resource asset checking method and system
CN117635177B (en) * 2024-01-25 2024-04-16 武汉永业赛博能规划勘测有限公司 Natural resource asset checking method and system

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