Guangzhou Institute of Energy Conversion, Chinese Academy of Sciences, Guangzhou, 510640, China; University of Chinese Academy of Sciences, Beijing 100049, China; CAS Key Laboratory of Renewable Energy, Guangzhou, 510640, China; Guangdong Provincial Key Laboratory of New and Renewable Energy Research and Development, Guangzhou, 510640, China.
School of Sociology, Central China Normal University, Wuhan, Hubei, 430079, China.
J Environ Manage. 2019 Nov 1;249:109432. doi: 10.1016/j.jenvman.2019.109432. Epub 2019 Aug 24.
Ecological civilization construction in China is in its critical period and the natural resources assets are audited to the administration. However, the natural resources accounting is still in its infancy, especially the atmospheric environmental resources accounting, which refers to the ability of the atmospheric environment to accommodate and purify certain pollutants. This paper established a methodology to calculate the atmospheric resources assets with the index of SO, a convenient method to calculate the physical accounts for atmospheric environmental resources based on the capacity of SO and an accessible way to estimate the monetary accounts with market-based price. Based on the methodology, a calculation was conducted on the assets and liabilities of SO capacity resources for 31 provinces of China in 2015. Empirical results showed that the physical accounts for SO capacity resources quantify the environmental pollution status in each region, and the monetary accounts reflect whether the industry and energy structures in one region are sound and sustainable. The findings provide specific profit or loss in terms of physical and monetary accounts for each region, which enable to quantify the government's occupancy and affordability of SO capacity resources, and contribute to the establishment of natural resource balance sheet and ecological compensation mechanism.
中国生态文明建设正处于关键期，对自然资源资产进行管理审计。然而，自然资源核算仍处于起步阶段，特别是大气环境资源核算，它是指大气环境容纳和净化一定污染物的能力。本文建立了一种以 SO 指数为基础的计算大气资源资产的方法，提出了一种基于 SO 容量计算大气环境资源实物账户的便捷方法，并通过市场价格估计货币账户。基于该方法，对中国 2015 年 31 个省的 SO 容量资源资产和负债进行了计算。实证结果表明，SO 容量资源的实物账户量化了各地区的环境污染状况，货币账户反映了一个地区的产业和能源结构是否健全和可持续。研究结果为每个地区的实物和货币账户提供了具体的损益情况，从而量化了政府对 SO 容量资源的占用和承受能力，为建立自然资源资产负债表和生态补偿机制做出了贡献。
