CN113420989A - Natural resource asset and debt accounting compilation method and system based on multi-source spatial data - Google Patents
Natural resource asset and debt accounting compilation method and system based on multi-source spatial data Download PDFInfo
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Abstract
The invention discloses a multi-source spatial data-based natural resource asset and liability accounting compiling method and system, wherein the method comprises the following steps: A. collecting natural resource asset accounting original data including aggregated remote sensing image data, DEM data, meteorological data, soil data and basic geography and social economy statistics; B. classifying and accounting the natural resource assets according to two categories of tangible assets and intangible assets; C. accounting the natural resource assets and liabilities according to the cost accounting of natural resource environment restoration and treatment; D. and (4) selecting the beginning time point and the end time point to compile a natural resource asset and debt table within the selected period range. The invention can collect and summarize various multi-source spatial information data, extracts and accounts according to the types of tangible assets and intangible assets, and simultaneously accounts for the assets and liabilities, thereby being convenient for realizing the accounting and compiling of periodicity and set period range and providing detailed data support for government auditing, examination, decision-making, environmental management and the like.
Description
Technical Field
The invention relates to the fields of remote sensing science and audits, in particular to a method, a system and a system for compiling natural resource asset liability accounting based on multi-source spatial data.
Background
Natural resources are the whole environment or some parts that can meet the needs of human beings, and are important material bases and space carriers on which human beings live. The natural resources mainly comprise land resources, mineral resources, forest resources, grassland resources, wetland resources, water resources, ocean resources and the like. The natural resource assets refer to the general term of the natural various material wealth elements which are owned or controlled by the country, expected to bring economic benefits to the country and people and capable of being measured in currency, and comprise various natural resource wealth and rights; in a broad sense, it is a form of value for all ecological resources; in a narrow sense, it is an eco-economic resource owned by a country, which can be measured in currency and which can bring direct, indirect or potential economic benefits. The natural resources are used as important strategic resources of the country, and have important significance in performing asset accounting on the natural resources. At present, in the field of ecological asset assessment, assessment is mainly performed by an equivalent factor method, and the ecological asset assessment technology provides a certain reference for natural resource asset accounting.
However, natural resource asset assessment still faces a series of difficulties when it is conducted with reference to ecological asset assessment. Firstly, natural resources are of a complex type, lack a unified applicable classification system, and have no identification standard. Which natural resources should be listed in the accounting range needs to be clear, how to establish a unified natural resource classification system in China, and the like. Secondly, there is no unified and applicable detailed standard and methodology for valuation of value of natural resource assets. Although the natural resource department issues two industry standards of 'natural resource grading general rule' (TD/T1060-2021) and 'natural resource price evaluation general rule' (TD/T1061-2021), the two industry standards are only standard and guidance documents, and detailed and specific actual operation steps are lacked. How to use currency to measure the value of a certain natural resource, how to scientifically use currency to measure liability brought by environmental damage and the like all need to form a more detailed and complete technical method. Thirdly, the data is complex, the arrangement workload is large, the data acquisition relates to a plurality of departments, such as a natural resource department, an environmental protection department, a water conservancy department, a statistical bureau, an agricultural department, a forestry department and other departments, and the data relates to a plurality of types, such as basic mapping data, basic reported data, on-site statistical data, remote sensing data and other data. Because the sources of the data are numerous, the aperture of the data and the scale and statistical method before the data are inconsistent, various contradictions are inevitable between the data.
Disclosure of Invention
Aiming at the defects existing in the prior art, the invention aims to provide a natural resource asset and debt accounting compiling method and system based on multi-source spatial data, by collecting multi-source spatial information data such as remote sensing image data, DEM data, meteorological data, soil data, basic geographic and social economic statistical data and the like, extracting and auditing according to the types of tangible assets and intangible assets, respectively accounting the physical quantity, functional quantity and value quantity, simultaneously accounting the asset and debt, and then compiling the corresponding natural resource tangible asset account, natural resource intangible asset account and natural resource asset and debt table, thereby facilitating the accounting and compiling of periodicity and set period range and providing detailed data support for government auditing, assessment, decision making, environmental governance and the like.
The purpose of the invention is realized by the following technical scheme:
a multi-source spatial data-based natural resource asset and liability accounting compilation method comprises the following steps:
A. acquiring natural resource asset accounting original data including aggregated remote sensing image data, DEM data, meteorological data, soil data and basic geography and social economy statistics;
B. the natural resource asset accounting original data is classified and accounted according to two categories of tangible assets and intangible assets,
b1, accounting the physical asset classes according to the following method:
b11, extracting physical quantities from the natural resource asset accounting original data, wherein the physical assets comprise construction land, unused land, cultivated land, mineral products, water, forest, wetland, grassland and ocean, physical quantity accounting indexes corresponding to the construction land, the unused land, the cultivated land, the wetland and the ocean are areas, physical quantity accounting indexes corresponding to the mineral products are mineral quantity reserves, physical quantity accounting indexes corresponding to the water are water resource quantities, physical quantity accounting indexes corresponding to the forest are areas and forest reserves, and physical quantity accounting indexes corresponding to the grassland are areas and pasture quality; then, carrying out accounting on physical assets in the natural resource asset accounting original data according to physical quantity calculation;
b2, calculating the intangible asset class according to the following method:
b21, extracting intangible asset functions in the original data of natural resource asset accounting and respectively calculating functional quantity, wherein the intangible asset functions comprise a water source conservation function, a carbon-fixing and oxygen-releasing function, a substance circulation function, a water and soil conservation function, a flood regulation function, a climate regulation function, an air purification function, a water environment purification function, a biological diversity maintenance function and an ecological tourism function; the functional quantity corresponding to the water source conservation function is the water storage quantity calculated on the basis of the regional precipitation data and the evapotranspiration data; the functional quantity corresponding to the carbon-fixing oxygen-releasing function is that NPP is used as the basis to calculate fixed CO based on the photosynthesis principle2Mass and release of O2The mass of (c); the functional quantity corresponding to the material circulation function is the quality of nitrogen, phosphorus and potassium fertilizers converted on the basis of NPP; the functional quantity corresponding to the water and soil conservation function is calculated based on the soil loss formula on the basis of the soil conservation quantity to obtain the soil conservation quantity; the functional quantity corresponding to the flood regulation function comprises four parts, namely vegetation flood regulation capacity, lake flood regulation capacity, swamp flood regulation capacity and reservoir flood regulation capacity, wherein the vegetation flood regulation capacity comprises forest flood regulation capacity, shrub flood regulation capacity and grassland flood regulation capacity; the function amount corresponding to the climate regulation function is calculated based on the energy consumed by vegetation transpiration and the energy consumed by water surface evaporationCalculating the total energy consumed by the transpiration and evaporation of natural resources; the functional quantity corresponding to the air purification function is the purification quantity calculated on the basis of the purification quantity of the air pollutants, and the air pollutants comprise sulfur dioxide and nitrogen oxides; the functional quantity corresponding to the water environment purification function is the purification quantity calculated based on the purification quantity of water pollutants, wherein the water pollutants comprise COD, ammonia nitrogen and total phosphorus; the functional quantity corresponding to the biological diversity maintaining function takes the area of the natural resource type which can provide habitats for the organisms as an accounting index; the function amount corresponding to the ecological tourism function takes the number of visitors as an accounting index;
C. determining natural resource asset liability accounting: accounting the natural resource assets and liabilities according to the cost accounting of natural resource environment restoration and treatment, wherein the cost accounting method of the natural resource environment restoration and treatment comprises the following steps: p ═ Pn×S,Wherein P is the cost input for a natural resource remediation treatment, the cost input comprising the treatment cost of a recovery land occupation input, the cost of a soil pollution treatment input, the cost of a water pollution treatment input, the cost of an atmospheric pollution treatment input and the cost of a wetland pollution treatment input; pnIs the price of the unit stock for natural resource treatment; s is the physical quantity stock of natural resources to be treated; pc is the total investment of the treatment in the current stage; sc is the amount of natural resource substance treated in the current period;
D. and (4) selecting the beginning time point and the end time point to compile a natural resource asset and debt table within the selected period range.
In a further preferred embodiment of the present invention, the method for collecting and extracting physical quantities of physical assets in step B1 of the present invention is as follows:
and (3) carrying out physical quantity collection, extraction and measurement on the ground surface classification data statistics of construction land, cultivated land, unused land, forest, grassland, wetland and ocean based on the ArcGIS platform.
As a preferred embodiment of the present invention, the step B1 of the present invention further includes the following accounting method:
b12, carrying out value quantity accounting on the natural resource asset accounting original data according to the construction land, the unused land, the cultivated land, the mineral products, the water, the forest and the grassland in the tangible assets according to a market price method;
the value accounting formula of the construction land is as follows:in the formula, V represents the total value of the construction land; i represents i different types of construction land; piRepresenting the price of the unit area of the ith type of construction land; siAn area representing the i-th type of construction site;
the value amount accounting formula of the unused area is as follows: v ═ P × S; wherein V represents the total value of the unused land; p represents the price per unit area of the unused area, and S represents the area of the unused area;
the value accounting formula of the farmland is as follows: v ═ P + a) × S; in the formula, V represents the tangible asset value amount of the cultivated land; p represents the price of the unit area of the primary construction land, a represents the price of the construction land occupying the farmland compensation, and S represents the area of the farmland;
the value accounting formula of the mineral products is as follows:in the formula, V represents the total value of mineral resources; n represents n types of mineral resources; piRepresents the price per unit mass of the ith type of mineral resource, unit: element/t; m isiThe reserve representing the ith type of mineral resources, unit: t;
the value amount accounting formula of water is as follows: v ═ Pw×Vw(ii) a In the formula, V represents the total value of water resources; pwRepresents the value of volumetric water accumulation; vwRepresenting the total amount of water resources;
the value accounting formula of the forest is as follows:in the formula, V represents the total value of the physical assets of forest resources, and n represents the tree species categoryIs n kinds, ViTotal accumulation, P, corresponding to the i-th category of tree speciesiThe price per unit volume corresponding to the i category of tree species;
the value accounting formula of the grassland is as follows: v ═ mxp; wherein V represents the value amount of the grassland resource tangible asset; m represents the quality of the pasture; p represents the unit price of pasture, unit: element/t.
As a preferred technical solution of the present invention, the intangible asset class of step B2 of the present invention further includes the following accounting method:
b22, performing value quantity accounting on the intangible asset function in the original data of natural resource asset accounting;
the water source conservation function value accounting formula is as follows: v ═ cxp; in the formula, V represents the value of the conservation water source; c represents the total water storage amount; p represents the unit warehouse building cost;
the value accounting formula of the flood storage regulating function is as follows: vfm=Cfm×(Cwe+Cwo) (ii) a In the formula: vfmFor the total value of flood regulation, the unit: element/a; cfmThe total amount of the flood is regulated and stored, unit: m is3/a;CweThe construction cost of the unit storage capacity of the reservoir is as follows: yuan/m3;CwoThe unit is the operation cost of the unit storage capacity of the reservoir: yuan/m3;
The carbon-fixing oxygen-releasing functional value accounting formula is as follows: in the formula, V represents the total value of carbon fixation and oxygen release; vCO2Expressed is absorbed CO2A value amount; pCO2Refers to CO in carbon tax Law2A price per unit mass; vO2Expressed by releasing O2The value of (D); pO2Refers to the price of industrial oxygen production;
the calculation formula of the climate control function value quantity is as follows: vtt=Ett×Pe(ii) a In the formula, VttFor regulating the climateTotal value, units: element/a; ettThe total energy consumed by the transpiration and evaporation of natural resources is as follows: kWh/a; peIs electricity price, unit: yuan/kWh;
the air purification function value accounting formula is as follows:in the formula, VapFor the total value of air purification, unit: element/a; qapiIs the purification amount of the ith atmospheric pollutant, and the unit: t/a; ciThe unit is the treatment cost of the i-type atmospheric pollutants: element/t; n is the number of the types of the atmospheric pollutants in the accounting region;
the water environment purification functional value quantity accounting formula is as follows:in the formula, VwpThe total value of water environment purification is as follows: element/a; qwpiThe unit is the purification amount of the i-th water body pollutant: t/a; ciThe unit treatment cost of the i-th water body pollutants is as follows: element/t; n is the number of the types of the water body pollutants in the accounting region;
the water and soil conservation function value accounting formula is as follows: vsr=λ×QsrX is C; in the formula, VsrThe total value of water and soil is kept, and the unit is Yuan/a; lambda is silt sedimentation coefficient; qsrTotal soil retention, unit: m is3A; c is unit reservoir dredging engineering cost, unit: yuan/m3;
The calculation formula of the material circulation function value quantity is as follows: vN=MN×PN,VP=MP×PP,VK=MK×PK(ii) a In the formula, VNIs the value of absorbed nitrogen elements; mNConverting the unit into t for converting the obtained physical quantity of the nitrogen fertilizer; pNRepresenting the nitrogen fertilizer price. VPIs the value of the absorbed phosphorus element; mPConverting the unit of the obtained physical quantity of the phosphate fertilizer into t; pPRepresenting the price of the phosphate fertilizer. VKIs the value of absorbed potassium element; mKConverting the unit of the obtained actual amount of the potash fertilizer into t; pKRepresenting the price of the potash fertilizer;
the calculation formula for the biodiversity maintenance functional value quantity is as follows:wherein V is the maintenance value of biological diversity, SiDenotes the area of the i-th type of natural resource, PiA biodiversity maintenance service value representing a resource type per unit area;
the ecological tourism function value accounting formula is as follows:in the formula, VrThe unit is the total value of ecological tourism: ten thousand yuan/a; n isjThe unit is the number of the visitors to be checked from the j area to the accounting area: ten thousands of people; n isqFor accounting the total number of people in the region where tourists are surveyed, the unit is as follows: ten thousands of people; n is a radical oftThe total number of visitors for accounting regional survey years, unit: ten thousands of people; TC (tungsten carbide)jThe average travel consumption level of each visitor from the j area is unit of yuan/person; and m is the number of tourist attributions in the accounting region.
As a preferred technical solution of the present invention, step D of the present invention further compiles a natural resource tangible asset account and a natural resource intangible asset account, wherein the natural resource tangible asset account includes tangible asset physical quantity and tangible asset value quantity, the tangible asset physical quantity is physical quantity calculated by tangible assets, the tangible asset value quantity is value quantity calculated by tangible assets, the natural resource intangible asset account includes intangible asset functional quantity and intangible asset value quantity, the intangible asset functional quantity is functional quantity calculated by intangible asset function, and the intangible asset value quantity is value quantity calculated by intangible asset function.
An accounting compilation system based on remote sensing and multi-source spatial information data comprises a data collection module, a tangible asset accounting module, an intangible asset accounting module, an asset liability accounting module and a natural resource asset liability table compilation module, wherein the data collection module collects natural resource asset accounting original data including aggregate remote sensing image data, DEM data, meteorological data, soil data and basic geography and social economy statistics; the intangible asset accounting module comprises a functional quantity accounting module and a value quantity accounting module B, wherein the functional quantity accounting module is used for carrying out functional quantity accounting on intangible asset functions in the natural resource asset accounting original data, and the value quantity accounting module B is used for carrying out value quantity accounting on intangible asset functions in the natural resource asset accounting original data; the system comprises a physical asset account compiling module, an intangible asset account compiling module and an asset liability statement compiling module, wherein the physical asset account compiling module is used for compiling a physical asset account of a natural resource, the intangible asset account compiling module is used for compiling an intangible asset account of the natural resource, and the asset liability statement compiling module is used for compiling an asset liability statement of the natural resource.
Compared with the prior art, the invention has the following advantages and beneficial effects:
according to the invention, by collecting multi-source spatial information data such as remote sensing image data, DEM data, meteorological data, soil data, basic geography and social economic statistical data and the like, extracting and accounting are carried out according to the types of tangible assets and intangible assets, respectively accounting the physical quantity, functional quantity and value quantity, simultaneously accounting the asset liability, and then compiling the corresponding natural resource tangible asset account, natural resource intangible asset account and natural resource asset liability table, so that the accounting and compilation of periodicity and set time range are facilitated, and detailed data support is provided for government auditing, assessment, decision making, environmental management and the like.
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FIG. 1 is a schematic flow chart of the method of the present invention;
fig. 2 is a block diagram of the schematic structure of the system of the present invention.
Detailed Description
The present invention will be described in further detail with reference to the following examples:
example one
A multi-source spatial data-based natural resource asset and liability accounting compilation method comprises the following steps:
A. acquiring natural resource asset accounting original data including aggregated remote sensing image data, DEM data, meteorological data, soil data and basic geography and social economy statistics;
B. the natural resource asset accounting original data is classified and accounted according to two categories of tangible assets and intangible assets,
b1, accounting the physical asset classes according to the following method:
b11, extracting physical quantities from the natural resource asset accounting original data, wherein the physical assets comprise construction land, unused land, cultivated land, mineral products, water, forest, wetland, grassland and ocean, physical quantity accounting indexes corresponding to the construction land, the unused land, the cultivated land, the wetland and the ocean are areas, physical quantity accounting indexes corresponding to the mineral products are mineral quantity reserves, physical quantity accounting indexes corresponding to the water are water resource quantities, physical quantity accounting indexes corresponding to the forest are areas and forest reserves, and physical quantity accounting indexes corresponding to the grassland are areas and pasture quality; then, carrying out accounting on physical assets in the natural resource asset accounting original data according to physical quantity calculation;
in this embodiment, the physical quantity collecting and extracting method of the physical asset in step B1 is as follows:
and (3) carrying out physical quantity collection, extraction and measurement on the ground surface classification data statistics of construction land, cultivated land, unused land, forest, grassland, wetland and ocean based on the ArcGIS platform.
B2, calculating the intangible asset class according to the following method:
b21, calculating the intangible assets function in the original data of the natural resources assetsExtracting and respectively calculating functional quantities, wherein intangible asset functions comprise a water source conservation function, a carbon-fixing oxygen-releasing function, a substance circulation function, a water and soil conservation function, a flood regulation function, a climate regulation function, an air purification function, a water environment purification function, a biological diversity maintenance function and an ecological tourism function; the functional quantity corresponding to the water source conservation function is the water storage quantity calculated on the basis of the regional precipitation data and the evapotranspiration data; the functional capacity corresponding to the carbon-fixing oxygen-releasing function is based on the principle of photosynthesis (i.e. 1g dry matter formed and 1.62g CO fixed) based on NPP (plant net primary productivity)2With the release of 1.2g of O2) Calculating fixed CO2Mass and release of O2The mass of (c); the functional quantity corresponding to the substance circulation function is the quality of nitrogen, phosphorus and potassium fertilizers obtained by converting on the basis of NPP (neutral nitrogen P) (converting into the conversion rate of nitrogen fertilizers, phosphorus fertilizers and potassium fertilizers according to different distribution laws and conversion of nitrogen, phosphorus and potassium elements in forests); the functional quantity corresponding to the water and soil conservation function is calculated based on the soil conservation quantity and based on the American general soil erosion party to obtain the soil conservation quantity; the functional quantity corresponding to the flood regulation function comprises four parts, namely vegetation flood regulation capacity, lake flood regulation capacity, swamp flood regulation capacity and reservoir flood regulation capacity, wherein the vegetation flood regulation capacity comprises forest flood regulation capacity, shrub flood regulation capacity and grassland flood regulation capacity; the functional quantity corresponding to the climate regulation function is the total energy consumed by the transpiration and evaporation of natural resources calculated on the basis of the energy consumed by the vegetation transpiration and the energy consumed by the evaporation of the water surface; the functional quantity corresponding to the air purification function is the purification quantity calculated on the basis of the purification quantity of the air pollutants, and the air pollutants comprise sulfur dioxide and nitrogen oxides; the functional quantity corresponding to the water environment purification function is the purification quantity calculated based on the purification quantity of water pollutants, wherein the water pollutants comprise COD, ammonia nitrogen and total phosphorus; the functional quantity corresponding to the biological diversity maintaining function takes the area of the natural resource type which can provide habitats for the organisms as an accounting index; the function amount corresponding to the ecological tourism function takes the number of visitors as an accounting index;
C. determining natural resource asset liability accounting: accounting of natural resource assets and liabilitiesAccording to the cost accounting of natural resource environment restoration and treatment, the cost accounting method of natural resource environment restoration and treatment comprises the following steps: p ═ Pn×S,Wherein P is the cost input for a natural resource remediation treatment, the cost input comprising the treatment cost of a recovery land occupation input, the cost of a soil pollution treatment input, the cost of a water pollution treatment input, the cost of an atmospheric pollution treatment input and the cost of a wetland pollution treatment input; pnIs the price of the unit stock for natural resource treatment; s is the physical quantity stock of natural resources to be treated; pc is the total investment of the treatment in the current stage; sc is the amount of natural resource substance treated in the current period;
D. the natural resource balance sheet in the selected period range is compiled by selecting the beginning time point and the end time point, the natural resource balance sheet in the embodiment can also comprise a natural resource tangible balance account and a natural resource intangible balance account, the natural resource balance sheet and the tangible balance in the natural resource tangible balance account are metered, accounted and compiled by the natural resource physical quantity, and the intangible balance in the natural resource balance sheet and the natural resource intangible balance account is accounted and compiled by the functional quantity.
Example two
As shown in fig. 1, a method and a system for making a natural resource asset and liability accounting based on multi-source spatial data are provided, the method comprises:
A. acquiring natural resource asset accounting original data including aggregated remote sensing image data, DEM data, meteorological data, soil data and basic geography and social economy statistics;
B. performing classification accounting on the natural resource asset accounting original data according to two categories of tangible assets and intangible assets, wherein indexes related to the natural resource tangible assets and intangible assets are as follows:
TABLE 1 natural resources tangible assets and intangible assets accounting related indexes
B1, accounting the physical asset classes according to the following method:
b11, extracting physical quantities from the natural resource asset accounting original data, wherein the physical assets comprise construction land, unused land, cultivated land, mineral products, water, forest, wetland, grassland and ocean, physical quantity accounting indexes corresponding to the construction land, the unused land, the cultivated land, the wetland and the ocean are areas, physical quantity accounting indexes corresponding to the mineral products are mineral quantity reserves, physical quantity accounting indexes corresponding to the water are water resource quantities, physical quantity accounting indexes corresponding to the forest are areas and forest reserves, and physical quantity accounting indexes corresponding to the grassland are areas and pasture quality; then, carrying out accounting on physical assets in the natural resource asset accounting original data according to physical quantity calculation;
in this embodiment, the physical quantity collecting and extracting method of the physical asset in step B1 is as follows:
and (3) carrying out physical quantity collection, extraction and measurement on the ground surface classification data statistics of construction land, cultivated land, unused land, forest, grassland, wetland and ocean based on the ArcGIS platform. Such as: the farmland can be subjected to accounting by counting the farmland area based on the land surface classification data; the construction land can be counted based on the ground surface classification data to calculate the area of the construction land or can be counted based on the ArcGIS platform to complete area counting for accounting; the unused land can be subjected to accounting based on the area of the unused land counted by the ground surface classification data or can be subjected to accounting based on the ArcGIS platform completion area statistics; the metal/nonmetal ore can be checked and calculated based on the mineral resource statistical data; the water can be accounted based on the water resource amount statistical data to account the total amount of the water resource; the forest can be statistically calculated by adopting the following two modes: firstly, counting the area of a forest based on surface classification data for accounting or completing the area counting based on an ArcGIS platform for accounting, secondly, counting the forest storage amount by dividing different forest species based on forest resource survey data for accounting; the grassland can be statistically accounted in two ways: firstly, accounting is carried out by counting the area of a grassland based on surface classification data or the area counting can be completed based on an ArcGIS platform, and secondly, the quality of the pasture is obtained based on the statistical data to be accounted; the wetland can perform accounting on the area of the wetland based on the ground surface classification data or can perform accounting on the basis of the ArcGIS platform to complete area statistics; the ocean can perform accounting based on the area statistics of the sea/island based on the surface classification data or can perform accounting based on the area statistics completed by the ArcGIS platform.
B12, carrying out value quantity accounting on the natural resource asset accounting original data according to the construction land, the unused land, the cultivated land, the mineral products, the water, the forest and the grassland in the tangible assets according to a market price method;
the value accounting formula of the construction land is as follows:in the formula, V represents the total value of the construction land; i represents i different types of construction land; piRepresenting the price of the unit area of the ith type of construction land; siAn area representing the i-th type of construction site;
the value amount accounting formula of the unused area is as follows: v ═ P × S; wherein V represents the total value of the unused land; p represents the price per unit area of the unused area, and S represents the area of the unused area;
the value accounting formula of the farmland is as follows: v ═ P + a) × S; in the formula, V represents the tangible asset value amount of the cultivated land; p represents the price of the unit area of the primary construction land, a represents the price of the construction land occupying the farmland compensation, and S represents the area of the farmland;
the value accounting formula of the mineral products is as follows:in the formula, V represents the total value of mineral resources; n represents n types of mineral resources; piRepresents the price per unit mass of the ith type of mineral resource, unit: element/t; m isiRepresents the ith typeReserves of mineral resources, unit: t;
the value amount accounting formula of water is as follows: v ═ Pw×Vw(ii) a In the formula, V represents the total value of water resources; pwRepresents the value of volumetric water accumulation; vwRepresenting the total amount of water resources;
the value accounting formula of the forest is as follows:in the formula, V represents the total value of the physical assets of forest resources, n represents the tree species type as n, and ViTotal accumulation, P, corresponding to the i-th category of tree speciesiThe price per unit volume corresponding to the i category of tree species;
the value accounting formula of the grassland is as follows: v ═ mxp; wherein V represents the value amount of the grassland resource tangible asset; m represents the quality of the pasture; p represents the unit price of pasture, unit: element/t.
B2, calculating the intangible asset class according to the following method:
b21, extracting intangible asset functions in the original data of natural resource asset accounting and respectively calculating functional quantity, wherein the intangible asset functions comprise a water source conservation function, a carbon-fixing and oxygen-releasing function, a substance circulation function, a water and soil conservation function, a flood regulation function, a climate regulation function, an air purification function, a water environment purification function, a biological diversity maintenance function and an ecological tourism function; the functional quantity corresponding to the water source conservation function is the water storage quantity calculated on the basis of the regional precipitation data and the evapotranspiration data; the functional capacity corresponding to the carbon-fixing oxygen-releasing function is based on the principle of photosynthesis (i.e. 1g dry matter formed and 1.62g CO fixed) based on NPP (plant net primary productivity)2With the release of 1.2g of O2) Calculating fixed CO2Mass and release of O2The mass of (c); the functional quantity corresponding to the substance circulation function is the quality of nitrogen, phosphorus and potassium fertilizers obtained by converting on the basis of NPP (neutral nitrogen P) (converting into the conversion rate of nitrogen fertilizers, phosphorus fertilizers and potassium fertilizers according to different distribution laws and conversion of nitrogen, phosphorus and potassium elements in forests); the function amount corresponding to the water and soil conservation function is based on the soil conservation amount and is based on the soil universal for the United statesCalculating the soil retention by a loss method; the functional quantity corresponding to the flood regulation function comprises four parts, namely vegetation flood regulation capacity, lake flood regulation capacity, swamp flood regulation capacity and reservoir flood regulation capacity, wherein the vegetation flood regulation capacity comprises forest flood regulation capacity, shrub flood regulation capacity and grassland flood regulation capacity; the functional quantity corresponding to the climate regulation function is the total energy consumed by the transpiration and evaporation of natural resources calculated on the basis of the energy consumed by the vegetation transpiration and the energy consumed by the evaporation of the water surface; the functional quantity corresponding to the air purification function is the purification quantity calculated on the basis of the purification quantity of the air pollutants, and the air pollutants comprise sulfur dioxide and nitrogen oxides; the functional quantity corresponding to the water environment purification function is the purification quantity calculated based on the purification quantity of water pollutants, wherein the water pollutants comprise COD, ammonia nitrogen and total phosphorus; the functional quantity corresponding to the biological diversity maintaining function takes the area of the natural resource type which can provide habitats for the organisms as an accounting index; the function amount corresponding to the ecological tourism function takes the number of visitors as an accounting index.
The intangible asset functional quantity accounting in the embodiment can be performed one by adopting the following method:
b210, the water source conserving function (including the water source conserving function of cultivated land, forest, grassland and wetland) can be calculated by adopting the following formula:wherein C represents the total water storage capacity in m3(ii) a P (i, j) represents the precipitation of the pixel of the ith row and the jth column, and the unit is mm; e (i, j) represents the evaporation in mm for the picture elements of row i and column j.
B211, the carbon-fixing oxygen-releasing function (including carbon-fixing oxygen-releasing functions of cultivated land, forest, grassland and ocean) can be calculated by adopting the following formula:
in the formula, MCO2Expressed as absorbing CO2The amount of (a) in g/a; NPP (i, j) denotes the organic substance produced by a certain pixel over a period of time, in gC/m2/a;Si,jIs the area of a single pixel element; 1g of dry matter is formed, and 1.62g of CO needs to be absorbed2;MO2Expressed by releasing O2The amount of (a) in g/a; 1g of dry matter is formed, and 1.2g O can be released2。
B212, material circulation functions (including carbon fixing and oxygen releasing functions of cultivated land, forest, grassland, wetland and ocean) can be accounted by adopting the following formula:
in the formula, MNThe unit is g/a for the converted mass of the nitrogen fertilizer; NPP (i, j) denotes the organic substance produced by a certain pixel over a period of time, in gC/m2/a;rN1Indicating the distribution rate of nitrogen elements; r isN2The conversion rate of pure nitrogen element is represented, and the conversion rate of pure nitrogen element is 79/14; si,jRepresenting the area of a single pixel in m2。MPThe unit is g/a for the mass of the converted phosphate fertilizer; NPP (i, j) indicates that a certain pixel produces organic substances in gC/m over a period of time2/a;rP1Represents the distribution ratio of phosphorus element; r isP2The conversion rate of pure phosphorus element is represented as 506/62; si,jRepresenting the area of a single pixel in m2。MKIs to beThe converted mass of the potash fertilizer is g/a; NPP (i, j) indicates that a certain pixel produces organic substances in gC/m over a period of time2/a;rK1The distribution ratio of potassium element is expressed; r isK2The conversion rate of pure potassium element is represented, and the conversion rate of pure potassium element is 174/78; si,jRepresenting the area of a single pixel in m2. For resources of different surface feature types, the distribution rates of nitrogen, phosphorus and potassium elements are different, and the specific adopted numerical values are shown in the table below.
Distribution law of nitrogen, phosphorus and potassium elements corresponding to different surface feature types
The calculation process of the carbon-fixing oxygen-releasing function and the nutrient substance circulating function relates to ecological parameters of net vegetation primary productivity (NPP), wherein the NPP is inverted by using a CASA model in a light energy utilization rate model. The light energy utilization rate model is expressed as a formula: NPP ═ APAR × Epsilon
In the formula, APAR: planting absorbed photosynthetically active radiation: the utilization rate of vegetation light energy. The CASA model is a vegetation net primary productivity estimation model based on light energy utilization rate, and is expressed as a formula:
APAR(x,t)=PAR(x,t)×FPAR(x,t)
in the formula, PAR: photosynthetically active radiation of vegetation; FPAR: photosynthetically active radiation absorption ratio. The calculation is usually performed in a monthly time period.
The calculation method of PAR is expressed as the formula: PAR (x, t) ═ 0.5 × SQL (x, t); in the formula, SQL: total solar radiation [ MJ/(m)2Moon)](ii) a Constant 0.5: the ratio of the solar effective radiation which can be utilized by the vegetation to the total solar radiation is an empirical value.
Formula for FPAR:
in the formula, NDVI is the NDVI value of the pixel, NDVIminIs a research areaNDVI value, NDVI of Internally pure bare soil pixelsvegIs the NDVI value of pure vegetation pixels in the research area. FPARmaxAnd FPARminThe values are 0.95 and 0.001, respectively.
The NDVI calculation method is expressed as the formula:in the formula, ρNIRSurface reflectance in the near infrared band, pRedIs the red band surface reflectivity.
The calculation method of (a) is expressed as a formula:
ε(x,t)=Tε1(x,t)×Tε2(x,t)×W(x,t)×0.389;Tε1、Tε2respectively representing the stress of high temperature and low temperature on the utilization rate of light energy; representing water stress; representing the light energy utilization rate under ideal conditions, and taking 0.389gC/MJ in the CASA model; .
1The calculation method of (x, t) is expressed as public:
Tε1(x,t)=0.8+0.02×Topt(x)-0.0005×[Topt(x)]2(ii) a In the formula, Topt(x)The average temperature of the month in which the vegetation is most suitable to grow, namely the average temperature (DEG C) of the corresponding month when the highest value of NDVI appears in one year; when T is less than or equal to-10 ℃, Tε1Take 0.
2The calculation method of the (x, t) calculation is expressed as the formula:
wherein T (x, T): monthly mean air temperature (. degree. C.); when T is higher than the optimum temperature Topt(x) At 10 ℃ higher or 13 ℃ lower, Tε2Equal to T as the optimum temperature Topt(x) Time Tε2Half the value.
The calculation method of (x, t) is expressed as the formula:
Wε(x,t)=0.5+0.5×E(x,t)/Ep(x, t); wherein E represents the actual evapotranspiration (mm) of the region; epIndicates the potential evapotranspiration (mm) of the area, rootThe complementary relationship proposed by Boucher was used.
E (x, t) is calculated as:
Epthe calculation method of (x, t) is expressed as the formula:
Ep(x,t)=[E(x,t)+Ep0(x,t)]2; wherein P represents the monthly rainfall; rnRepresenting the net solar radiation (mm); ep0Indicating the local latent evaporation (mm).
Rn(x, t) is calculated as:
The calculation method of the parameter a (x) is expressed as the formula:
α(x)=[0.6751×I3(x)-77.1×I2(x)+17920×I(x)+492390]×10-6
the calculation process of the water and soil conservation function relates to ecological parameters vegetation coverage (FVC). The FVC is inverted here using a pixel dichotomy model. The vegetation coverage is calculated by adopting a pixel binary model, and the calculation formula is as follows:in the formula, NDVI is the NDVI value of the pixel, NDVIminIs the NDVI value of the pure bare soil pixel in the research area, NDVIvegFor pure vegetation in the research areaNDVI value of the picture element.
B213, the water and soil conservation function (including the water and soil conservation function of cultivated land, forest and grassland) can be calculated by adopting the following formula:
the soil retention is used as an accounting index, and the accounting is carried out according to the following method:
in the formula, QsrRepresents the total soil retention, in units: m is3A; r represents the rainfall erosive power factor in units: MJ.mm/(hm)2H.a); k represents a soil erodibility factor, unit: t.hm2·h/(hm2MJ · mm); l represents a slope length factor; s represents a gradient factor; c represents a vegetation coverage factor; a. theiArea, unit, representing the i-th natural resource: hm2(ii) a n represents the number of the types of the natural resources of the accounting region; rho represents the volume weight of the soil and has the unit of t/m3。
a) Rainfall erosive power factor R:
represents rainfall erosive power for the kth half-month; k represents 24 months in a year; i represents the year of rainfall data used, i is 1, 2, …, n; j represents the number of days of the k-th half-moon erosive raining day of the ith year, j is 1, 2, …, m; pi,j,kRepresenting the jth erosive daily rainfall of the kth half and the jth month of the ith year; a represents model parameters reflecting rain type characteristics in cold and warm seasons, the tail of the warm season is 0.3937, and the cold season is 0.3101; β may take the value of 1.7256; n represents the number of years of rainfall data used; m represents the total number of days of the day of the k-th half-moon erosive rainfall in the i-th year.
b) And (3) calculating a soil erosion force factor K according to an EPIC model:
in the formula, SAN represents the sand content (%); SIL means powder content (%); CLA means cosmid content (%); c represents an organic carbon content (%); SN1 is 1-SAN/100, and the change interval of the K value is 0.1-0.5. The final result should be multiplied by 1.1317 in terms of international universal units.
c) Terrain factor LS
α=β/(1+β)
L=(λ/22.1)α
λ represents the size of the DEM grid; theta represents a gradient value (unit: degree) extracted by the DEM; α represents a slope length index.
a) Vegetation coverage factor C
When the C value is 0, the soil erosion does not occur; and when the value of C is 1, the complete erosion is shown, and the vegetation inhibition effect is completely ineffective.Wherein c means vegetation coverage. When the vegetation coverage is higher than 78.3%, it means that the ground is not eroded.
B214, the flood regulation function may adopt the following formula to perform accounting: cfm=Cfc+Clc+Cmc+Crc(ii) a In the formula, CfmThe total amount of the flood is regulated and stored, unit: m is3/a;CfcThe total amount of the forest, the bush and the grassland flood is regulated and stored, the unit is as follows: m is3/a;ClcThe storage capacity of the lake flood is regulated,unit: m is3/a;CmcThe storage capacity of the marsh flood is regulated, and the unit is as follows: m is3/a;CrcFor reservoir flood regulation volume, unit: m is3/a。
The method for checking the flood storage regulation amount of the forest, the bush and the grassland comprises the following steps:
Rfi=Pi×βi
in the formula, PiThe unit is the annual heavy rain rainfall: mm/a; rfiAnnual storm runoff, unit: mm/a; a. theiIs the area of the i-th natural resource, unit: km2;βiThe average surface storm runoff coefficient of the ith natural resource is obtained; and n is the amount of the natural resources in the region to be checked.
The specific accounting of the lake flood storage capacity can further adopt the following method:
(1) the method is suitable for the accounting of the lake flood storage regulation amount. According to the hydrology process of the lake, the flood storage regulation amount in a certain practical section of the lake is calculated through the change of the flow of the lake entering the lake and the flow of the lake leaving the lake along with the time, and the accounting method is as follows:in the formula, QIIn terms of lake-entry flow, the unit: m is3/s;QOFor lake discharge, m3S; t1 and t2 represent the accounting start and stop times, respectively.
(2) The method is suitable for accounting the regulation and storage amount of the floods in the plurality of lakes under the condition of no monitoring data. According to the 'Chinese lake journal', the nationwide lakes are divided into 5 lake areas of eastern plains, Mongolian plateaus, Yunobi plateaus, Qinghai-Tibet plateaus, northeast plains and mountain areas, wherein the lake flood regulating and storing method of the lake areas of the eastern plains is as follows:
Clc=e4.924×A1.128×3.19×10-4(ii) a In the formula, A is the area of the lake in unit: km2。
The specific accounting of the flood storage regulation amount of the marsh can further adopt the following method:
Cmc=Csws+Csr(ii) a In the formula, CswsThe unit is the water storage capacity of the swamp soil: m is3/a;CsrThe unit is the surface water retention of the marsh land: m is3/a。
(1) The method for calculating the water storage capacity of the marsh soil comprises the following steps:
Csws=S×h×ρ×(F-E)×10-2/ρw(ii) a Wherein S represents the swamp area in units: m is2(ii) a h represents the water storage depth of the swamp soil, unit: m/a; rho represents the volume weight of the swamp soil, unit: g/m3(ii) a F represents the saturated water content (%) of the swamp soil; rhowDenotes the density of water, unit: g/m3。
(2) The method for calculating the water retention of the marsh surface comprises the following steps: csrSxh; wherein S represents the swamp area in units: m is2(ii) a H represents the height of the water retention on the surface of the marsh, and the unit: m/a.
The method for accounting the storage regulation amount of the reservoir flood comprises the following steps: crc=Cfcc(ii) a In the formula, CfccRepresents the flood control capacity of the reservoir, unit: m is3。
B215, the climate regulation function (including the climate regulation function of cultivated land, forest, grassland and wetland) can be calculated by adopting the following formula: ett=Ept+Ewe(ii) a In the formula: ettRepresents the total energy consumed by the transpiration of natural resources, and the unit is: kWh/a; eptEnergy representing transpiration consumption of vegetation, unit: kWh/a; eweRepresents the energy consumed by water surface evaporation, unit: kWh/a.
B216, the air purification function (including air purification function of farmland, forest and grassland) can be calculated by adopting the following formula:
the purification amount of the atmospheric pollutants is used as an accounting index, the selected pollutant indexes comprise sulfur dioxide, nitrogen oxide and the like according to the regulation of environmental air quality control projects in GB3095-2012 of China, and an accounting method has two conditions:
a) if the environmental air quality is inferior to the national level II, the purification amount of the atmospheric pollutants is the self-purification capacity of natural resources, and the following formula is adopted:in the formula: qapRepresents the total amount of the purified air pollutants, and the unit: t/a; qijThe annual unit area purification amount of the ith natural resource to the jth atmospheric pollutant is expressed as the following unit: t/(km)2·a);AiAnd (2) the area of the ith natural resource is expressed as unit: km2(ii) a n represents the number of types of atmospheric pollutants in the region of the accounting.
b) If the quality of the ambient air is equal to or better than the second-grade air quality of the country, the purification amount of the air pollutants is the pollutant discharge amount according to the following formula:in the formula: qapRepresents the total amount of the purified air pollutants, and the unit: t/a; qiRepresents the discharge amount of the i-th type atmospheric pollutants, and the unit is as follows: t/a; n represents the number of types of atmospheric pollutants in the region of the accounting.
B217, the water environment purification function can be calculated by adopting the following formula:
the purification amount of water pollutants is used as an accounting index, the selected pollutant indexes comprise COD (chemical oxygen demand), ammonia nitrogen, total phosphorus and the like according to the regulation of a project for controlling the water environment quality in GB3838-2002 in China, and an accounting method has two conditions:
a) if the environmental quality of the surface water is inferior to the III type, the purification amount of the water body pollutants is the self-purification capacity of natural resources according to the following formula:in the formula, QwpiThe total purification amount of the water body pollutants is expressed as unit: t/a; qiThe unit area annual purification amount of the water wetland to the i-th water pollutants is expressed as follows: t/(km)2A); a represents the wetland area of the water area, and the unit is as follows: km2(ii) a And n represents the number of the types of the water body pollutants in the region of the accounting.
b) If the surface water environment quality is equal to or better than class III, the water body pollutant purification amount is the difference between the discharge amount and the pollutant amount delivered out along with water, and the following formula is adopted:
in the formula, QwpiThe total purification amount of the water body pollutants is expressed as unit: t/a; qeiRepresents the entry amount of the i-th pollutant, and the unit is: t/a; qaiThe total amount of the i-type pollutants is expressed, and the total amount mainly comprises urban life pollution, rural life pollution, agricultural non-point source pollution, breeding pollution and industrial production pollution, and the unit: t/a; qdiRepresents the exit volume of the i-th pollutant, and the unit is: t/a; qsiExpressed as the amount of pollutant of the i (class) type treated by the sewage treatment plant, in units: t/a; and n represents the number of the types of the water body pollutants in the region of the accounting.
B218, biodiversity maintenance function can be checked by the following method: the area of the natural resource type that can provide habitat for the organism is used as an accounting index. Natural resources having a biodiversity maintaining function include forest resources, grassland resources and wetland resources.
B219, performing accounting by adopting the following method for the ecological tourism function: the number of visitors is used as an accounting index, and the number of visitors in tourist spots and farmhouse music is calculated according to the following formula.
In the formula, NtRepresents the total number of visitors, unit: ten thousands of people; n is a radical oftiThe number of persons representing the ith tourist attraction and farmhouse happiness, unit: ten thousands of people; n represents the number of tourist sites and farmhouse funs.
B22, performing value quantity accounting on the intangible asset function in the original data of natural resource asset accounting;
the water source conservation function value accounting formula is as follows: v ═ cxp; in the formula, V represents the value of the conservation water source; c represents the total water storage amount; p represents the unit warehouse building cost;
value accounting for flood storage regulating functionThe formula is as follows: vfm=Cfm×(Cwe+Cwo) (ii) a In the formula: vfmFor the total value of flood regulation, the unit: element/a; cfmThe total amount of the flood is regulated and stored, unit: m is3/a;CweThe construction cost of the unit storage capacity of the reservoir is as follows: yuan/m3;CwoThe unit is the operation cost of the unit storage capacity of the reservoir: yuan/m3;
The carbon-fixing oxygen-releasing functional value accounting formula is as follows: in the formula, V represents the total value of carbon fixation and oxygen release; vCO2Expressed is absorbed CO2A value amount; pCO2Refers to CO in carbon tax Law2Price per unit mass, where swedish carbon tax price applies; vO2Expressed by releasing O2The value of (D); pO2Refers to the price of industrial oxygen production, wherein oxygen is produced by water electrolysis, i.e. water electrolysis to obtain O2Consumption of electricity in the process of (2);
the calculation formula of the climate control function value quantity is as follows: vtt=Ett×Pe(ii) a In the formula, VttFor the total climate conditioning value, units: element/a; ettThe total energy consumed by the transpiration and evaporation of natural resources is as follows: kWh/a; peIs electricity price, unit: yuan/kWh;
the air purification function value accounting formula is as follows:in the formula, VapFor the total value of air purification, unit: element/a; qapiIs the purification amount of the ith atmospheric pollutant, and the unit: t/a; ciThe unit is the treatment cost of the i-type atmospheric pollutants: element/t; n is the number of the types of the atmospheric pollutants in the accounting region;
the water environment purification functional value quantity accounting formula is as follows:in the formula, VwpThe total value of water environment purification is as follows: element/a; qwpiThe unit is the purification amount of the i-th water body pollutant: t/a; ciThe unit treatment cost of the i-th water body pollutants is as follows: element/t; n is the number of the types of the water body pollutants in the accounting region;
the water and soil conservation function value accounting formula is as follows: vsr=λ×QsrX is C; in the formula, VsrThe total value of water and soil is kept, and the unit is Yuan/a; lambda is silt sedimentation coefficient; qsrTotal soil retention, unit: m is3A; c is unit reservoir dredging engineering cost, unit: yuan/m3;
The calculation formula of the material circulation function value quantity is as follows: vN=MN×PN,VP=MP×PP,VK=MK×PK(ii) a In the formula, VNIs the value of absorbed nitrogen elements; mNConverting the unit into t for converting the obtained physical quantity of the nitrogen fertilizer; pNRepresenting the nitrogen fertilizer price. VPIs the value of the absorbed phosphorus element; mPConverting the unit of the obtained physical quantity of the phosphate fertilizer into t; pPRepresenting the price of the phosphate fertilizer. VKIs the value of absorbed potassium element; mKConverting the unit of the obtained actual amount of the potash fertilizer into t; pKRepresenting the price of the potash fertilizer;
the calculation formula for the biodiversity maintenance functional value quantity is as follows:wherein V is the maintenance value of biological diversity, SiDenotes the area of the i-th type of natural resource, PiA biodiversity maintenance service value representing a resource type per unit area;
the ecological tourism function value accounting formula is as follows:in the formula, VrThe unit is the total value of ecological tourism: ten thousand yuan/a; n isjThe unit is the number of the visitors to be checked from the j area to the accounting area: ten thousands of people; n isqFor accounting the total number of people in the region where tourists are surveyed, the unit is as follows: ten thousands of people; n is a radical oftThe total number of visitors for accounting regional survey years, unit: ten thousands of people; TC (tungsten carbide)jThe average travel consumption level of each visitor from the j area is unit of yuan/person; and m is the number of tourist attributions in the accounting region.
C. Determining natural resource asset liability accounting: accounting the natural resource assets and liabilities according to the cost accounting of natural resource environment restoration and treatment, wherein the cost accounting method of the natural resource environment restoration and treatment comprises the following steps: p ═ Pn×S,Wherein P is the cost input for a natural resource remediation treatment, the cost input comprising the treatment cost of a recovery land occupation input, the cost of a soil pollution treatment input, the cost of a water pollution treatment input, the cost of an atmospheric pollution treatment input and the cost of a wetland pollution treatment input; pnIs the price of the unit stock for natural resource treatment; s is the physical quantity stock of natural resources to be treated; pc is the total investment of the treatment in the current stage; sc is the amount of natural resource substance treated in the current period;
D. the natural resource balance sheet in the selected period range is compiled by selecting the beginning time point and the end time point, the natural resource balance sheet in the embodiment can also comprise a natural resource tangible balance account and a natural resource intangible balance account, the natural resource balance sheet and the tangible balance in the natural resource tangible balance account are metered, accounted and compiled by the natural resource physical quantity, and the intangible balance in the natural resource balance sheet and the natural resource intangible balance account is accounted and compiled by the functional quantity.
In step D, a natural resource tangible asset account and a natural resource intangible asset account are compiled, where the natural resource tangible asset account includes a tangible asset physical quantity and a tangible asset value quantity, the tangible asset physical quantity is a physical quantity calculated by the tangible asset, the tangible asset value quantity is a value quantity calculated by the tangible asset, the natural resource intangible asset account includes an intangible asset function quantity and an intangible asset value quantity, the intangible asset function quantity is a function quantity calculated by the intangible asset function, and the intangible asset value quantity is a value quantity calculated by the intangible asset function.
EXAMPLE III
As shown in fig. 2, an accounting compilation system based on remote sensing and multi-source spatial information data comprises a data collection module, a tangible asset accounting module, an intangible asset accounting module, an asset liability accounting module and a natural resource asset liability statement compilation module, wherein the data collection module collects natural resource asset accounting original data including aggregate remote sensing image data, DEM data, meteorological data, soil data, basic geography and social economic statistics, the tangible asset accounting module comprises a real quantity accounting module and a value quantity accounting module a, the real quantity accounting module is used for accounting tangible assets in the natural resource asset accounting original data according to real quantities, and the value quantity accounting module a is used for accounting tangible assets in the natural resource asset accounting original data according to value quantities; the intangible asset accounting module comprises a functional quantity accounting module and a value quantity accounting module B, wherein the functional quantity accounting module is used for carrying out functional quantity accounting on intangible asset functions in the natural resource asset accounting original data, and the value quantity accounting module B is used for carrying out value quantity accounting on intangible asset functions in the natural resource asset accounting original data; the system comprises a physical asset account compiling module, an intangible asset account compiling module and an asset liability statement compiling module, wherein the physical asset account compiling module is used for compiling a physical asset account of a natural resource, the intangible asset account compiling module is used for compiling an intangible asset account of the natural resource, and the asset liability statement compiling module is used for compiling an asset liability statement of the natural resource. Such as: the natural resource tangible asset account is as follows in table 2:
TABLE 2 Natural resources tangible asset accounts
Such as: the natural resource intangible asset account is as follows in table 3:
TABLE 3 Natural resources intangible asset accounts
Such as: the natural resource asset liability account is as follows in table 4:
TABLE 4 Natural resources assets liability account
The above description is only for the purpose of illustrating the preferred embodiments of the present invention and is not to be construed as limiting the invention, and any modifications, equivalents and improvements made within the spirit and principle of the present invention are intended to be included within the scope of the present invention.
Claims (6)
1. A natural resource asset and debt accounting compilation method based on multi-source spatial data is characterized by comprising the following steps: the method comprises the following steps:
A. acquiring natural resource asset accounting original data including aggregated remote sensing image data, DEM data, meteorological data, soil data and basic geography and social economy statistics;
B. the natural resource asset accounting original data is classified and accounted according to two categories of tangible assets and intangible assets,
b1, accounting the physical asset classes according to the following method:
b11, extracting physical quantities from the natural resource asset accounting original data, wherein the physical assets comprise construction land, unused land, cultivated land, mineral products, water, forest, wetland, grassland and ocean, physical quantity accounting indexes corresponding to the construction land, the unused land, the cultivated land, the wetland and the ocean are areas, physical quantity accounting indexes corresponding to the mineral products are mineral quantity reserves, physical quantity accounting indexes corresponding to the water are water resource quantities, physical quantity accounting indexes corresponding to the forest are areas and forest reserves, and physical quantity accounting indexes corresponding to the grassland are areas and pasture quality; then, carrying out accounting on physical assets in the natural resource asset accounting original data according to physical quantity calculation;
b2, calculating the intangible asset class according to the following method:
b21, extracting intangible asset functions in the original data of natural resource asset accounting and respectively calculating functional quantity, wherein the intangible asset functions comprise a water source conservation function, a carbon-fixing and oxygen-releasing function, a substance circulation function, a water and soil conservation function, a flood regulation function, a climate regulation function, an air purification function, a water environment purification function, a biological diversity maintenance function and an ecological tourism function; the functional quantity corresponding to the water source conservation function is the water storage quantity calculated on the basis of the regional precipitation data and the evapotranspiration data; the functional quantity corresponding to the carbon-fixing oxygen-releasing function is that NPP is used as the basis to calculate fixed CO based on the photosynthesis principle2Mass and release of O2The mass of (c); the functional quantity corresponding to the material circulation function is the quality of nitrogen, phosphorus and potassium fertilizers converted on the basis of NPP; the functional quantity corresponding to the water and soil conservation function is calculated based on the soil loss formula on the basis of the soil conservation quantity to obtain the soil conservation quantity; the functional quantity corresponding to the flood regulation function comprises four parts, namely vegetation flood regulation capacity, lake flood regulation capacity, swamp flood regulation capacity and reservoir flood regulation capacity, wherein the vegetation flood regulation capacity comprises forest flood regulation capacity, shrub flood regulation capacity and grassland flood regulation capacity; the function amount corresponding to the climate regulation function is calculated based on the energy consumed by vegetation transpiration and the energy consumed by water surface evaporationCalculating the total energy consumed by the transpiration and evaporation of natural resources; the functional quantity corresponding to the air purification function is the purification quantity calculated on the basis of the purification quantity of the air pollutants, and the air pollutants comprise sulfur dioxide and nitrogen oxides; the functional quantity corresponding to the water environment purification function is the purification quantity calculated based on the purification quantity of water pollutants, wherein the water pollutants comprise COD, ammonia nitrogen and total phosphorus; the functional quantity corresponding to the biological diversity maintaining function takes the area of the natural resource type which can provide habitats for the organisms as an accounting index; the function amount corresponding to the ecological tourism function takes the number of visitors as an accounting index;
C. determining natural resource asset liability accounting: accounting the natural resource assets and liabilities according to the cost accounting of natural resource environment restoration and treatment, wherein the cost accounting method of the natural resource environment restoration and treatment comprises the following steps:
P=Pn×S,wherein P is the cost input for a natural resource remediation treatment, the cost input comprising the treatment cost of a recovery land occupation input, the cost of a soil pollution treatment input, the cost of a water pollution treatment input, the cost of an atmospheric pollution treatment input and the cost of a wetland pollution treatment input; pnIs the price of the unit stock for natural resource treatment; s is the physical quantity stock of natural resources to be treated; pc is the total investment of the treatment in the current stage; sc is the amount of natural resource substance treated in the current period;
D. and (4) selecting the beginning time point and the end time point to compile a natural resource asset and debt table within the selected period range.
2. The multi-source spatial data-based natural resource asset liability accounting compilation method according to claim 1, characterized in that: the physical quantity collecting and extracting method of the physical assets in the step B1 is as follows:
and (3) carrying out physical quantity collection, extraction and measurement on the ground surface classification data statistics of construction land, cultivated land, unused land, forest, grassland, wetland and ocean based on the ArcGIS platform.
3. The multi-source spatial data-based natural resource asset liability accounting compilation method according to claim 1, characterized in that: step B1 the physical asset class further includes the following accounting method:
b12, carrying out value quantity accounting on the natural resource asset accounting original data according to the construction land, the unused land, the cultivated land, the mineral products, the water, the forest and the grassland in the tangible assets according to a market price method;
the value accounting formula of the construction land is as follows:
in the formula, V represents the total value of the construction land; i represents i different types of construction land; piRepresenting the price of the unit area of the ith type of construction land; siAn area representing the i-th type of construction site;
the value amount accounting formula of the unused area is as follows:
v ═ P × S; wherein V represents the total value of the unused land; p represents the price per unit area of the unused area, and S represents the area of the unused area;
the value accounting formula of the farmland is as follows:
v ═ P + a) × S; in the formula, V represents the tangible asset value amount of the cultivated land; p represents the price of the unit area of the primary construction land, a represents the price of the construction land occupying the farmland compensation, and S represents the area of the farmland;
the value accounting formula of the mineral products is as follows:
in the formula, V represents the total value of mineral resources; n represents n types of mineral resources; piRepresents the price per unit mass of the ith type of mineral resource, unit: element/t; m isiThe reserve representing the ith type of mineral resources, unit: t;
the value amount accounting formula of water is as follows:
V=Pw×Vw(ii) a In the formula, V represents the total value of water resources; pwRepresents the value of volumetric water accumulation; vwRepresenting the total amount of water resources;
the value accounting formula of the forest is as follows:
in the formula, V represents the total value of the physical assets of forest resources, n represents the tree species type as n, and ViTotal accumulation, P, corresponding to the i-th category of tree speciesiThe price per unit volume corresponding to the i category of tree species;
the value accounting formula of the grassland is as follows:
v ═ mxp; wherein V represents the value amount of the grassland resource tangible asset; m represents the quality of the pasture; p represents the unit price of pasture, unit: element/t.
4. The multi-source spatial data-based natural resource asset liability accounting compilation method according to claim 3, characterized in that: step B2 intangible asset class further includes the following accounting method:
b22, performing value quantity accounting on the intangible asset function in the original data of natural resource asset accounting;
the water source conservation function value accounting formula is as follows: v ═ cxp; in the formula, V represents the value of the conservation water source; c represents the total water storage amount; p represents the unit warehouse building cost;
the value accounting formula of the flood storage regulating function is as follows: vfm=Cfm×(Cwe+Cwo) (ii) a In the formula: vfmFor the total value of flood regulation, the unit: element/a; cfmThe total amount of the flood is regulated and stored, unit: m is3/a;CweThe construction cost of the unit storage capacity of the reservoir is as follows: yuan/m3;CwoThe unit is the operation cost of the unit storage capacity of the reservoir: yuan/m3;
The carbon-fixing oxygen-releasing functional value accounting formula is as follows: in the formula, V represents the total value of carbon fixation and oxygen release; vCO2Expressed is absorbed CO2A value amount; pCO2Refers to CO in carbon tax Law2A price per unit mass; vO2Expressed by releasing O2The value of (D); pO2Refers to the price of industrial oxygen production;
the calculation formula of the climate control function value quantity is as follows: vtt=Ett×Pe(ii) a In the formula, VttFor the total climate conditioning value, units: element/a; ettThe total energy consumed by the transpiration and evaporation of natural resources is as follows: kWh/a; peIs electricity price, unit: yuan/kWh;
the air purification function value accounting formula is as follows:in the formula, VapFor the total value of air purification, unit: element/a; qapiIs the purification amount of the ith atmospheric pollutant, and the unit: t/a; ciThe unit is the treatment cost of the i-type atmospheric pollutants: element/t; n is the number of the types of the atmospheric pollutants in the accounting region;
the water environment purification functional value quantity accounting formula is as follows:in the formula, VwpThe total value of water environment purification is as follows: element/a; qwpiThe unit is the purification amount of the i-th water body pollutant: t/a; ciThe unit treatment cost of the i-th water body pollutants is as follows: element/t; n is the number of the types of the water body pollutants in the accounting region;
the water and soil conservation function value accounting formula is as follows: vsr=λ×QsrX is C; in the formula, VsrThe total value of water and soil is kept, and the unit is Yuan/a; lambda is silt depositA coefficient; qsrTotal soil retention, unit: m is3A; c is unit reservoir dredging engineering cost, unit: yuan/m3;
The calculation formula of the material circulation function value quantity is as follows: vN=MN×PN,VP=MP×PP,VK=MK×PK(ii) a In the formula, VNIs the value of absorbed nitrogen elements; mNConverting the unit into t for converting the obtained physical quantity of the nitrogen fertilizer; pNRepresenting the nitrogen fertilizer price. VPIs the value of the absorbed phosphorus element; mPConverting the unit of the obtained physical quantity of the phosphate fertilizer into t; pPRepresenting the price of the phosphate fertilizer. VKIs the value of absorbed potassium element; mKConverting the unit of the obtained actual amount of the potash fertilizer into t; pKRepresenting the price of the potash fertilizer;
the calculation formula for the biodiversity maintenance functional value quantity is as follows:wherein V is the maintenance value of biological diversity, SiDenotes the area of the i-th type of natural resource, PiA biodiversity maintenance service value representing a resource type per unit area;
the ecological tourism function value accounting formula is as follows:in the formula, VrThe unit is the total value of ecological tourism: ten thousand yuan/a; n isjThe unit is the number of the visitors to be checked from the j area to the accounting area: ten thousands of people; n isqFor accounting the total number of people in the region where tourists are surveyed, the unit is as follows: ten thousands of people; n is a radical oftThe total number of visitors for accounting regional survey years, unit: ten thousands of people; TC (tungsten carbide)jThe average travel consumption level of each visitor from the j area is unit of yuan/person; and m is the number of tourist attributions in the accounting region.
5. The multi-source spatial data-based natural resource asset liability accounting compilation method according to claim 4, characterized in that: and step D, compiling a natural resource tangible asset account and a natural resource intangible asset account, wherein the natural resource tangible asset account comprises tangible asset physical quantity and tangible asset value quantity, the tangible asset physical quantity is physical quantity calculated by the tangible asset, the tangible asset value quantity is value quantity calculated by the tangible asset, the natural resource intangible asset account comprises intangible asset functional quantity and intangible asset value quantity, the intangible asset functional quantity is functional quantity calculated by the intangible asset function, and the intangible asset value quantity is value quantity calculated by the intangible asset function.
6. An accounting compilation system based on remote sensing and multisource spatial information data is characterized in that: the data collection module collects natural resource asset accounting original data including aggregate remote sensing image data, DEM data, meteorological data, soil data, basic geography and social economic statistics, the tangible asset accounting module comprises a physical quantity accounting module and a value quantity accounting module A, the physical quantity accounting module is used for accounting tangible assets in the natural resource asset accounting original data according to physical quantities, and the value quantity accounting module A is used for accounting tangible assets in the natural resource asset accounting original data according to value quantities; the intangible asset accounting module comprises a functional quantity accounting module and a value quantity accounting module B, wherein the functional quantity accounting module is used for carrying out functional quantity accounting on intangible asset functions in the natural resource asset accounting original data, and the value quantity accounting module B is used for carrying out value quantity accounting on intangible asset functions in the natural resource asset accounting original data; the system comprises a physical asset account compiling module, an intangible asset account compiling module and an asset liability statement compiling module, wherein the physical asset account compiling module is used for compiling a physical asset account of a natural resource, the intangible asset account compiling module is used for compiling an intangible asset account of the natural resource, and the asset liability statement compiling module is used for compiling an asset liability statement of the natural resource.
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