西藏墨脱县森林资源资产负债表编制研究

doi:10.19788/j.issn.2096-6369.220115

农业大数据学报 ›› 2022, Vol. 4 ›› Issue (1): 136-144.doi: 10.19788/j.issn.2096-6369.220115

西藏墨脱县森林资源资产负债表编制研究

吴玉鑫^1,²(), 王卷乐^1,³(), 韩保民²

^1.中国科学院地理科学与资源研究所资源与环境信息系统国家重点实验室，北京 100101
^2.山东理工大学建筑工程学院，淄博 255000
^3.江苏省地理信息资源开发与利用协同创新中心，南京 210023

收稿日期:2022-01-12 出版日期:2022-03-26 发布日期:2022-06-29
通讯作者: 王卷乐 E-mail:wuyx@ lreis.ac.cn;wangjl@ igsnrr.ac.cn
作者简介:吴玉鑫，女，硕士研究生，研究方向：森林资源与遥感应用研究；E-mail: wuyx@ lreis.ac.cn:
基金资助:
中国科学院战略先导科技专项（A类）(XDA19040501)

Preparation of a Balance Sheet on Forest Resources in Motuo County, Tibet

Yuxin Wu^1,²(), Juanle Wang^1,³(), Baomin Han²

^1.State Key Laboratory of Resources and Environment Information System, Institute of Geographic Sciences and Natural Resources Research, Chinese Academy of Sciences, Beijing 100101, China
^2.School of Architecture Engineering, Shandong University of Technology, Zibo 255000, China
^3.Jiangsu Center for Collaborative Innovation in Geographical Information Resource Development and Application, Nanjing 210023, China

Received:2022-01-12 Online:2022-03-26 Published:2022-06-29
Contact: Juanle Wang E-mail:wuyx@ lreis.ac.cn;wangjl@ igsnrr.ac.cn

摘要/Abstract

摘要：

自然资源资产核算是我国生态文明建设的重要内容。青藏高原东南部森林资源丰富，但由于野外调查条件的限制，难以定量开展森林资源资产核算。本文以西藏墨脱县为研究区，针对其森林分类数据匮乏的难题，基于GEE（Google Earth Engine）平台获得精细分类数据，将实物量和价值量相结合，兼顾存量与流量，完成墨脱县森林资源资产负债表编制。墨脱县森林资源资产负债表由墨脱县森林资源资产负债表总表，林地资源资产价值量核算表、林地资源资产价值量核算表、森林资源过度耗减实物量表和林木资源资产生态价值量表等辅表构成。结合墨脱县森林资源资产负债表对核算期内墨脱县的森林变化进行了分析，墨脱县2015年森林资源实物量为27,007.27 km²，2020年森林资源实物量为25,596.89 km²，森林资源面积发生了一定的减少。各树种林木资源的总价值排名由高到低分别为：阔叶混交林、其他针叶林、冷杉、云杉、高山松、栎类、桦类、云南松、柏木。墨脱县2015年和2020年林木资源生态服务功能价值量分别为1277.81亿元和1236.92亿元，其中保育土壤功能提供的价值量最多，净化大气功能提供的价值量最低。在2015-2020年期间，墨脱县的森林资源资产总价值量由2015年的16,010.38亿元增加到了2020年的16,643.58亿元，反映出墨脱县在森林资源管理方面投入的绩效得到了相应的提高，且森林资源对经济社会的发展和居民生活的提高起到了积极的促进作用。

关键词: 森林资源, 资产负债表, 自然资源资产核算, 青藏高原, 墨脱

Abstract:

Accounting relating to natural resource assets is an important component of China’s ecological civilization construction program. Although the southeastern part of Qinghai-Tibet Plateau has abundant forest resources, surveys aimed at quantitative accounting of forest resources assets are constrained by difficult field conditions. Given the lack of forest classification data in Motuo County, Tibet, a study was conducted to gather detailed classification data derived from the Google Earth Engine platform as well as information on the physical quantities and values of these assets, and their stocks and flows, to develop a forest resource balance sheet of this county. The balance sheet comprised a summary sheet on the forest resources of Motuo County, an accounting table depicting the values of forest resource assets, a quantified scale measuring excessive depletion of forest resources, and a scale indicating the ecological value of forest resource assets. The balance sheet of forest resources in Motuo County, was analyzed along with changes in the county’s forests during the accounting period. In 2015, forest resources in Motuo County covered an area of 27,007.27 km2 compared with 25,596.89 km2 in 2020, indicating a degree of decrease in the area of forest resources. The ranking of the total value of forest resources comprising various tree species, in descending order, was broad-leaved mixed forest, other coniferous forests, fir, spruce, alpine pine, oak, birch, Yunnan pine, and cypress. The total values of the ecological service functions of forest resources in Motuo County in 2015 and 2020 were, respectively, 127.781 billion yuan and 123.692 billion yuan, with the soil conservation function providing the greatest value, and the air purification function providing the least value. During the period 2015–2020, the total value of forest resource assets in Motuo County increased from 1,601.038 billion yuan in 2015 to 1,664.358 billion yuan in 2020, reflecting a corresponding improvement in the county’s performance relating to investments in forest resource management. Evidently, forest resources have played a positive role in promoting economic and social development and improving residents’ lives.

Key words: forest resources, balance sheet, natural resource asset accounting, Qinghai-Tibet Plateau, Motuo

中图分类号:

F062.1

吴玉鑫, 王卷乐, 韩保民. 西藏墨脱县森林资源资产负债表编制研究[J]. 农业大数据学报, 2022, 4(1): 136-144.

Yuxin Wu, Juanle Wang, Baomin Han. Preparation of a Balance Sheet on Forest Resources in Motuo County, Tibet[J]. Journal of Agricultural Big Data, 2022, 4(1): 136-144.

图/表 9

表1

涵养水源功能实物量、价值量核算公式"

生态功能	核算指标	实物量计算	价值量计算
涵养水源	调节水量	$G 调 = 10 × A × (P - E - C)$	$V 调 = G 调 × C 库$
涵养水源	净化水质	$G 调 = 10 × A × (P - E - C)$	$V 净 = G 净 × K 净$

表1

表2

保育土壤功能实物量、价值量核算公式"

生态功能	核算指标	实物量计算	价值量计算
保育土壤	固土	$G 氮 = A × N × (X 2 - X 1)$	$V 固 = (G 固 × C 土) / ρ$
	保肥：氮	$G 磷 = A × P × (X 2 - X 1)$	$V 氮 = (G 氮 × C 1) / ρ$
	保肥：磷	$G 磷 = A × P × (X 2 - X 1)$	$V 磷 = (G 磷 × C 1) / R 2$
	保肥：钾	$G 钾 = A × K × (X 2 - X 1)$	$V 钾 = (G 钾 × C 2) / R 3$

表2

表3

固碳释氧功能实物量、价值量核算公式"

生态功能	核算指标	实物量计算	价值量计算
固碳释氧	固碳	$G 碳 = A × (1.63 × R 碳 × B 年 + F 土碳)$	$V 碳 = G 碳 × C 碳$
固碳释氧	释氧	$G 氧 = 1.19 × A × B 年$	$V 氧 = G 氧 × C 氧$

表3

表4

净化大气功能实物量、价值量核算公式"

生态功能	核算指标	数值	时间范围
净化大气	提供负离子	$G 负离子 = 5.256 × 1015 × A × H × (Q 负离子 - 600) L$	$V = 负离子 G 负离子 × K 负离子$
	吸收二氧化硫	$G 二氧化硫 = Q 二氧化硫 × A$	$V 二氧化硫 = G 二氧化硫 × K ? 二氧化硫$
	吸收氟化物	$G 二氧化硫 = Q 二氧化硫 × A$	$V 氟化物 = G 氟化物 × K ? 氟化物$
	吸收氮氧化物	$G 氮氧化物 = Q ? 氮氧化物 × A$	$V 氮氧化物 = G 氮氧化物 × K ? 氮氧化物$
	滞尘	$G 滞尘 = Q ? 滞尘 × A$	$V 滞尘 = G 滞尘 × K ? 滞尘$

表4

表5

表6

表7

表8

表9

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森林类型	2015年	2020年
冷杉	760.46	487.18
高山松	698.01	330.84
桦类	674.66	639.03
云杉	233.31	195.17
柏木	357.35	355.37
云南松	177.18	106.17
栎类	353.05	376.86
其他针叶林	6536.31	6532.04
阔叶混交林	17，216.94	16，574.29

		2015年	2020年	变化量
合计		16010.38	16643.58	633.2
资产类	林地资源	1341.10	1690.08	348.98
	林木资源	13，391.47	13，716.58	325.11
	生态功能	1277.81	1236.92	-40.89
	合计	16，010.38	16，643.58	633.2
负债类	资源过耗	—	—	—

	2015年	2020年	变化量
合计	1341.10	1690.08	348.98
冷杉	37.56	29.89	-7.67
高山松	33.74	20.79	-12.95
桦类	33.98	43.27	9.29
云杉	11.76	12.55	0.78
柏木	17.16	22.67	5.51
云南松	8.52	6.64	-1.87
栎类	16.80	22.30	5.50
其他针叶林	300.72	393.02	92.30
阔叶混交林	880.85	1138.95	258.10

	2015年	2020年	变化量
合计	13391.47	13716.58	325.11
冷杉	318.47	270.73	-47.74
高山松	162.99	123.88	-39.11
桦类	74.89	76.34	1.44
云杉	265.36	236.06	-29.30
柏木	9.15	8.71	-0.44
云南松	30.81	47.17	16.36
栎类	134.35	137.04	2.69
其他针叶林	1294.05	1210.57	-83.48
阔叶混交林	11101.38	11606.09	504.70

	2015年	2020年	变化量
合计	1277.81	1236.92	-40.89
涵养水源	505.56	479.16	-26.40
保育土壤	534.81	515.63	-19.18
固碳释氧	136.13	129.61	-6.52
净化大气	101.30	112.51	11.21

西藏墨脱县森林资源资产负债表编制研究

Preparation of a Balance Sheet on Forest Resources in Motuo County, Tibet

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