Natural resource asset liability accounting compilation method and system based on multi-source spatial data

Abstract

The invention discloses a natural resource asset liability accounting compilation method and system based on multi-source spatial data, and belongs to the field of natural resource management, and the method comprises the following steps: S1, collecting multi-source heterogeneous data; s2, constructing a natural resource asset debt sheet basic database based on the multi-source heterogeneous data collected in the step S1; s3, performing classification accounting on the natural resource assets based on the natural resource asset multi-source heterogeneous data in the natural resource asset debt sheet basic database; and S4, a natural resource asset debt table is compiled based on the accounting result of the step S3. According to the natural resource asset debt accounting compilation method and system based on the multi-source spatial data, the natural resource asset debt sheet is automatically compiled on the basis of traditional natural resource science in combination with the geographic information system technology and the computer technology, and automatic compilation of the natural resource asset debt sheet is achieved.

Description

Technical Field

[0001] The present invention relates to the field of natural resource management, and in particular to a method and system for compiling natural resource asset and liability accounting based on multi-source spatial data. Background Art

[0002] Natural resources provide the material basis for the survival and development of human society. Although these resources are indispensable, their existence is limited. Throughout the course of human history, natural resources have always been highly valued and often fought over. With the development of human society and economy, the contradiction between humans and nature has become increasingly prominent, and the overuse of natural resources has become more and more serious. Therefore, achieving sustainable use and protection of natural resources has become a pressing issue.

[0003] In response to the above problems, existing technologies have begun to conduct the following research on natural resource assets and liabilities:

[0004] In order to explain the results of human economic activities, British economist Richard Stone established the System of National Accounts (SNA), which was adopted by international organizations such as the United Nations (UN) and the World Bank in 1953. The system uses gross domestic product (GDP) as the main accounting indicator to measure the total value of products and services produced by a country in a certain period. The system has become the most commonly used economic accounting indicator in the world. However, the SNA is controversial because it only describes economic development without taking into account the loss of natural resources and environmental degradation.

[0005] In the 1980s, some international organizations, governments and research institutions in developed countries began to include natural resources and the environment in the scope of traditional accounting, aiming to reveal how economic activities use natural resources. Norway was the first country to conduct natural resource accounting. In 1981, the Norwegian government adopted 15 indicators for the purpose of natural resource accounting and published the report "Norwegian Natural Resource Accounting" in 1987. During this period, research on the theory and methods of natural resource and environmental accounting began.

[0006] In 1992, the United Nations Conference on Environment and Development provided a new opportunity for further research in this area. In 1993, the United Nations Statistics Division (UNSTAT) established the System of Environmental-Economic Accounting (SEEA), which provides a systematic accounting of environmental resource stocks and capital flows in coordination with national statistical offices. Combining accounting methods from different fields, a framework for measuring and analyzing environmental economic issues was established. Since its launch, SEEA has been implemented in several countries, including the United States, Canada, Japan, Colombia, Ghana, and Indonesia.

[0007] In 2000, UNSTAT and the United Nations Environment Programme (UNEP) jointly launched the SEEA-2000 program. During this period, developed countries such as the Netherlands, the United Kingdom, Sweden, Canada and Denmark began to explore the consumption value accounting of land, forests and energy. And in 2003, SEEA-2003 was released, which included revised specifications and accounting techniques. Under the influence of SEEA, the international community launched various environmental accounting frameworks, such as the European Integrated Environmental and Economic Accounting Framework for Forests (IEEAF) and the Food and Agriculture Organization (FAO) in the United Nations Guide to Forestry and Economic Accounting.

[0008] In 2012, SEEA-2012 was introduced to solve the accounting bottleneck in previous standards. Since then, more and more countries have adopted resource and environmental accounting to provide a basis for national environmental protection policies. Some developed countries, such as the United Kingdom, have changed the measurement scale of national resource management to show the economic value of natural resources.

[0009] However, the research on natural resource asset accounting is still in the exploratory stage. In recent years, the research on natural resource accounting has mostly focused on the methods of natural resource value accounting, especially ecological value accounting.

[0010] Some researchers use SEEA as a guide to explore the construction of a national natural resource asset accounting framework, deducting net settlements from the monetary value of the depletion of non-renewable resources and the damage caused by air pollution, water pollution, and waste disposal, and conduct accounting work on this basis.

[0011] Meanwhile, Morton et al. used the West Kunga Conservancy in Namibia as an example to use an integrated environmental and social accounting matrix (ESAM) to assess how different sectors use natural resources and the direct and indirect benefits they bring to the community.

[0012] In recent years, researchers have begun to pay more and more attention to the application of natural resource asset accounting. Rieckhoff et al. introduced resource efficiency into management strategy, focused on the relationship between material flow cost accounting and management control system, and proposed a conceptual framework for applying material flow cost accounting to management control system.

[0013] Although many of the above studies focus on specific accounting methods and the preparation of balance sheets, few consider general issues such as the composition of natural resource assets and the logic and rules of accounting. In addition, there is a lack of research on specific indicators, methods and procedures for land resource asset accounting. Summary of the invention

[0014] To solve the above problems, the present invention provides a method and system for compiling natural resource asset and liability accounting based on multi-source spatial data. It is based on traditional natural resource science, combines geographic information system technology and computer technology, and automatically compiles natural resource balance sheets, thereby realizing the automated compilation of natural resource balance sheets.

[0015] To achieve the above object, the present invention provides a method for compiling natural resource asset and liability accounting based on multi-source spatial data, comprising the following steps:

[0016] S1, collect multi-source heterogeneous data;

[0017] S2. Constructing a basic database of natural resource balance sheet based on the multi-source heterogeneous data collected in step S1;

[0018] S3. Classify and calculate natural resource assets based on the multi-source heterogeneous data of natural resource assets in the natural resource balance sheet basic database;

[0019] S4. Prepare a natural resource balance sheet based on the calculation results of step S3.

[0020] Preferably, the multi-source heterogeneous data described in step S1 includes aggregated remote sensing image data, DEM data, meteorological data, and soil data.

[0021] Preferably, step S3 specifically includes the following steps:

[0022] S31. Classify multi-source heterogeneous data into tangible assets, tangible liabilities, intangible assets and intangible liabilities;

[0023] S32, Classification accounting:

[0024] For tangible assets, extract the volume corresponding to the tangible assets, and calculate the tangible assets by multiplying the volume by the value corresponding to the volume;

[0025] For intangible assets, firstly extract the functions of intangible assets and calculate the output quantity of each function, and use the output quantity as an indicator to calculate the intangible assets;

[0026] Both tangible liabilities and intangible liabilities include data on excessive resource consumption, environmental loss, restoration consumption and loss compensation, so that excessive resource consumption liabilities are determined based on excessive resource consumption data, environmental loss liabilities are determined based on environmental loss data, restoration consumption liabilities are determined based on restoration consumption data, and loss compensation liabilities are determined based on loss compensation data;

[0027] The sum of resource over-consumption liabilities, environmental loss liabilities, restoration and consumption liabilities and loss compensation liabilities shall be treated as tangible liabilities or intangible liabilities.

[0028] Preferably, the method for obtaining data on excessive consumption of natural resources is as follows:

[0029] First, obtain the object of assessment of natural resources;

[0030] Secondly, obtain the current status data of the evaluation object and the baseline status data when the evaluation object does not have excessive resource consumption;

[0031] Finally, the resource over-consumption data of natural resources are obtained based on the current status data and baseline status data of each assessment object;

[0032] The method for determining the repair consumption liability based on the repair consumption data is as follows:

[0033] First, determine the repair strategy, repair scale and repair time based on the current status data of the object to be repaired;

[0034] Secondly, according to the repair strategy, repair scale and repair time, the repair consumption data is obtained;

[0035] Finally, the steps to determine the repair consumption liability based on the repair consumption data;

[0036] The method for obtaining loss compensation data is as follows:

[0037] Obtaining loss compensation data for natural resources: determining period damage data for natural resources based on the restoration strategy, restoration scale and restoration time, and then determining loss compensation data for natural resources based on compensation data corresponding to the damage data.

[0038] Preferably, the value corresponding to the volume is determined based on the market value.

[0039] Preferably, in step S4, tangible assets, tangible liabilities, intangible assets and intangible liabilities are comprehensively accounted for to obtain a tangible assets balance sheet, an intangible assets balance sheet and a total natural resource assets balance sheet.

[0040] Preferably, in step S2 and step S4, geographic information system technology, database technology and NET technology are used to establish a normalized and standardized natural resource information platform, integrate the natural resource asset valuation model and the ecological environment profit and loss valuation model system, so as to update the natural resource assets and liabilities and database.

[0041] The system for compiling a method for calculating natural resource assets and liabilities based on multi-source spatial data includes:

[0042] Data collection module, used to collect multi-source heterogeneous data;

[0043] Database module, used to build a basic database of natural resource balance sheet based on multi-source heterogeneous data;

[0044] Classification accounting module, used to classify and account for natural resource assets based on multi-source heterogeneous data;

[0045] The balance sheet preparation module is used to prepare the natural resource balance sheet based on the classification accounting results.

[0046] The present invention has the following beneficial effects:

[0047] 1. Based on traditional natural resource science, combined with geographic information system technology and computer technology, the natural resource balance sheet is automatically compiled, realizing the automated compilation of the natural resource balance sheet;

[0048] 2. The tangible asset table, tangible liability sheet, tangible asset balance sheet, intangible asset table, intangible liability sheet, intangible asset balance sheet and total natural resource asset balance sheet compiled based on the classification of multi-source heterogeneous data facilitate the accounting and compilation of periodicity and set time ranges, and provide detailed data support for government auditing, assessment, decision-making, environmental governance, etc.

[0049] The technical solution of the present invention is further described in detail below through the accompanying drawings and embodiments. BRIEF DESCRIPTION OF THE DRAWINGS

[0050] Figure 1 The present invention is a flow chart of the method for compiling natural resource asset and liability accounting based on multi-source spatial data. DETAILED DESCRIPTION

[0051] In order to make the purpose, technical scheme and advantages disclosed in the embodiments of the present invention clearer, the embodiments of the present invention are further described in detail in conjunction with the accompanying drawings and embodiments. It should be understood that the specific embodiments described herein are only used to explain the embodiments of the present invention and are not intended to limit the embodiments of the present invention. Based on the embodiments in this application, all other embodiments obtained by ordinary technicians in this field without making creative work are within the scope of protection of this application. Examples of the embodiments are shown in the accompanying drawings, where the same or similar reference numerals throughout represent the same or similar elements or elements with the same or similar functions.

[0052] It should be noted that the terms "include", "have" and any variations thereof are intended to cover non-exclusive inclusions. For example, a process, method, system, product or server comprising a series of steps or units is not necessarily limited to those steps or units explicitly listed, but may include other steps or units not explicitly listed or inherent to these processes, methods, products or devices.

[0053] Like reference numerals and letters denote similar items in the following drawings, and thus, once an item is defined in one drawing, further definition and explanation thereof is not required in subsequent drawings.

[0054] like Figure 1 As shown in the figure, the method for compiling the accounting of natural resource assets and liabilities based on multi-source spatial data includes the following steps:

[0055] S1, collect multi-source heterogeneous data;

[0056] The multi-source heterogeneous data described in step S1 includes aggregated remote sensing image data, DEM data, meteorological data, and soil data.

[0057] S2. Constructing a basic database of natural resource balance sheet based on the multi-source heterogeneous data collected in step S1;

[0058] S3. Classify and calculate natural resource assets based on the multi-source heterogeneous data of natural resource assets in the natural resource balance sheet basic database;

[0059] Step S3 specifically includes the following steps:

[0060] S31. Classify multi-source heterogeneous data into tangible assets, tangible liabilities, intangible assets and intangible liabilities;

[0061] In this embodiment, the assessment objects of tangible assets and tangible liabilities are tangible resources, which include construction land, unused land, cultivated land, minerals, water, forests, wetlands, grasslands, and oceans. Construction land, unused land, cultivated land, wetlands, and oceans.

[0062] For example:

[0063] The volume calculation indicator corresponding to minerals is mineral reserves, the volume calculation indicator corresponding to water is water resources, the volume calculation indicator corresponding to forests is area and forest stock, and the volume calculation indicator corresponding to grasslands is area and forage quality.

[0064] The assessment objects of intangible assets and intangible liabilities are intangible resources. The functions of intangible resources include water conservation function, carbon fixation and oxygen release function, material circulation function, soil and water conservation function, flood regulation function, climate regulation function, air purification function, water environment purification function, biodiversity maintenance function, and ecotourism function.

[0065] For example:

[0066] The functional quantity corresponding to the water conservation function is the water storage capacity calculated based on regional precipitation data and evapotranspiration data; the functional quantity corresponding to the carbon fixation and oxygen release function is the mass of CO2 fixed and the mass of O2 released calculated based on the principle of photosynthesis based on NPP; the functional quantity corresponding to the material circulation function is the mass of nitrogen, phosphorus and potassium fertilizers converted based on NPP; the functional quantity corresponding to the soil and water conservation function is the soil conservation amount calculated based on the soil loss amount based on the soil conservation amount; the functional quantity corresponding to the flood regulation function includes four parts: vegetation flood regulation, lake flood regulation, swamp flood regulation and reservoir flood regulation. The vegetation flood regulation includes forest flood regulation, shrub flood regulation and grass flood regulation. The function corresponding to the climate regulation function is the total energy consumed by transpiration of natural resources calculated based on the energy consumed by vegetation transpiration and the energy consumed by water surface evaporation; the function corresponding to the air purification function is the purification amount calculated based on the purification amount of atmospheric pollutants, which include sulfur dioxide and nitrogen oxides; the function corresponding to the water environment purification function is the purification amount calculated based on the purification amount of water pollutants, which include COD, ammonia nitrogen and total phosphorus; the function corresponding to the biodiversity maintenance function is calculated based on the area of ​​natural resource types that can provide habitats for organisms; the function corresponding to the ecotourism function is calculated based on the number of tourists;

[0067] S32, Classification accounting:

[0068] For tangible assets, the volume corresponding to the tangible assets is extracted, and the tangible assets are calculated by taking the volume as the accounting indicator and multiplying it by the value corresponding to the volume; and the value corresponding to the volume is determined based on the market value.

[0069] For intangible assets, firstly extract the functions of intangible assets and calculate the output quantity of each function, and use the output quantity as an indicator to calculate the intangible assets;

[0070] Both tangible liabilities and intangible liabilities include data on excessive resource consumption, environmental loss, restoration consumption and loss compensation, so that excessive resource consumption liabilities are determined based on excessive resource consumption data, environmental loss liabilities are determined based on environmental loss data, restoration consumption liabilities are determined based on restoration consumption data, and loss compensation liabilities are determined based on loss compensation data;

[0071] The sum of resource over-consumption liabilities, environmental loss liabilities, restoration and consumption liabilities and loss compensation liabilities shall be treated as tangible liabilities or intangible liabilities.

[0072] The method for obtaining data on excessive consumption of natural resources is as follows:

[0073] First, obtain the object of assessment of natural resources;

[0074] Secondly, obtain the current status data of the evaluation object and the baseline status data when the evaluation object does not have excessive resource consumption;

[0075] Finally, the resource over-consumption data of natural resources are obtained based on the current status data and baseline status data of each assessment object;

[0076] The method for determining the repair consumption liability based on the repair consumption data is as follows:

[0077] First, determine the repair strategy, repair scale and repair time based on the current status data of the object to be repaired;

[0078] Secondly, according to the repair strategy, repair scale and repair time, the repair consumption data is obtained;

[0079] Finally, the steps to determine the repair consumption liability based on the repair consumption data;

[0080] The method for obtaining loss compensation data is as follows:

[0081] Obtaining loss compensation data for natural resources: determining period damage data for natural resources based on the restoration strategy, restoration scale and restoration time, and then determining loss compensation data for natural resources based on compensation data corresponding to the damage data.

[0082] S4. Prepare a natural resource balance sheet based on the calculation results of step S3.

[0083] In step S4, tangible assets, tangible liabilities, intangible assets and intangible liabilities are comprehensively accounted for to obtain a tangible assets balance sheet, an intangible assets balance sheet and a total natural resources assets balance sheet.

[0084] In step S2 and step S4, geographic information system technology, database technology and NET technology are used to establish a normalized and standardized natural resource information platform, integrate the natural resource asset valuation model and the ecological environment profit and loss valuation model system to update the natural resource assets and liabilities and database.

[0085] The system for compiling a method for calculating natural resource assets and liabilities based on multi-source spatial data includes:

[0086] Data collection module, used to collect multi-source heterogeneous data;

[0087] Database module, used to build a basic database of natural resource balance sheet based on multi-source heterogeneous data;

[0088] Classification accounting module, used to classify and account for natural resource assets based on multi-source heterogeneous data;

[0089] The balance sheet preparation module is used to prepare the natural resource balance sheet based on the classification accounting results.

[0090] Therefore, the present invention adopts the above-mentioned natural resource assets and liabilities accounting preparation method and system based on multi-source spatial data, based on traditional natural resource science, combined with geographic information system technology and computer technology, to automatically prepare the natural resource balance sheet, thereby realizing the automated preparation of the natural resource balance sheet.

[0091] Finally, it should be noted that the above embodiments are only used to illustrate the technical solution of the present invention rather than to limit it. Although the present invention has been described in detail with reference to the preferred embodiments, those skilled in the art should understand that they can still modify or replace the technical solution of the present invention with equivalents, and these modifications or equivalent replacements cannot cause the modified technical solution to deviate from the spirit and scope of the technical solution of the present invention.

Claims

1. A method for compiling natural resource asset and liability accounting based on multi-source spatial data, characterized by: The following steps are involved: S1, collect multi-source heterogeneous data; S2. Constructing a basic database of natural resource balance sheet based on the multi-source heterogeneous data collected in step S1; S3. Classify and calculate natural resource assets based on the multi-source heterogeneous data of natural resource assets in the natural resource balance sheet basic database; S4. Prepare a natural resource balance sheet based on the calculation results of step S3.

2. The method for compiling natural resource asset and liability accounting based on multi-source spatial data according to claim 1 is characterized by: The multi-source heterogeneous data described in step S1 includes aggregated remote sensing image data, DEM data, meteorological data, and soil data.

3. The method for compiling natural resource asset and liability accounting based on multi-source spatial data according to claim 2 is characterized by: Step S3 specifically includes the following steps: S31. Classify multi-source heterogeneous data into tangible assets, tangible liabilities, intangible assets and intangible liabilities; S32, Classification accounting: For tangible assets, extract the volume corresponding to the tangible assets, and calculate the tangible assets by multiplying the volume by the value corresponding to the volume; For intangible assets, firstly extract the functions of intangible assets and calculate the output quantity of each function, and use the output quantity as an indicator to calculate the intangible assets; Both tangible liabilities and intangible liabilities include data on excessive resource consumption, environmental loss, restoration consumption and loss compensation, so that excessive resource consumption liabilities are determined based on excessive resource consumption data, environmental loss liabilities are determined based on environmental loss data, restoration consumption liabilities are determined based on restoration consumption data, and loss compensation liabilities are determined based on loss compensation data; The sum of resource over-consumption liabilities, environmental loss liabilities, restoration and consumption liabilities and loss compensation liabilities shall be treated as tangible liabilities or intangible liabilities.

4. The method for compiling natural resource asset and liability accounting based on multi-source spatial data according to claim 3 is characterized by: The methods for obtaining data on excessive consumption of natural resources are as follows: First, obtain the object of assessment of natural resources; Secondly, obtain the current status data of the evaluation object and the baseline status data when the evaluation object does not have excessive resource consumption; Finally, the resource over-consumption data of natural resources are obtained based on the current status data and baseline status data of each assessment object; The method for determining the repair consumption liability based on the repair consumption data is as follows: First, determine the repair strategy, repair scale and repair time based on the current status data of the object to be repaired; Secondly, according to the repair strategy, repair scale and repair time, the repair consumption data is obtained; Finally, the steps to determine the repair consumption liability based on the repair consumption data; The method for obtaining loss compensation data is as follows: Obtaining loss compensation data for natural resources: determining period damage data for natural resources based on the restoration strategy, restoration scale and restoration time, and then determining loss compensation data for natural resources based on compensation data corresponding to the damage data.

5. The method for compiling natural resource asset and liability accounting based on multi-source spatial data according to claim 4 is characterized by: The value corresponding to the volume is determined based on the market value.

6. The method for compiling natural resource asset and liability accounting based on multi-source spatial data according to claim 5 is characterized by: In step S4, tangible assets, tangible liabilities, intangible assets and intangible liabilities are comprehensively accounted for to obtain a tangible assets balance sheet, an intangible assets balance sheet and a total natural resources assets balance sheet.

7. The method for compiling natural resource asset and liability accounting based on multi-source spatial data according to claim 6 is characterized by: In step S2 and step S4, geographic information system technology, database technology and NET technology are used to establish a normalized and standardized natural resource information platform, integrate the natural resource asset valuation model and the ecological environment profit and loss valuation model system to update the natural resource assets and liabilities and database.

8. A system for compiling a method for calculating natural resource assets and liabilities based on multi-source spatial data according to any one of claims 1 to 7, characterized in that: include: Data collection module, used to collect multi-source heterogeneous data; Database module, used to build a basic database of natural resource balance sheet based on multi-source heterogeneous data; Classification accounting module, used to classify and account for natural resource assets based on multi-source heterogeneous data; The balance sheet preparation module is used to prepare the natural resource balance sheet based on the classification accounting results.

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