蓝碳资源是我国生态价值极高的自然资源，在应对气候变化、保护生物多样性和维护生态平衡过程中发挥了重要作用。编制蓝碳资源资产负债表有利于合理开发、利用、保护和管理蓝碳资源,不断完善国家自然资源资产管理制度，促进海洋生态文明建设。

然而,目前蓝碳资源资产存在底数模糊不清、分类标准不统一、监管难度大等诸多问题,制约了蓝碳资源的发展和蓝碳资源资产化管理水平的提高。鉴于此，结合我国蓝碳资源现状，对蓝碳资源资产纳人核算时的核算主体、确认条件、计量方法、报表编制等提出具体操作思路：

一、按照核算范围、对象和需求的不同，将核算主体归纳为宏观和微观两个层次。

二、在厘定蓝碳资源概念和资产确认条件的基础上，明确界定了蓝碳资源资产的概念。从生态系统的角度切人,根据核算内容和功能，将资产划分成红树林、盐沼、海草床、浮游植物、大型藻类以及贝类六大类,并预留空间以便后续补充。

三、阐述了蓝碳资源资产核算框架以及实物量、价值量的核算方法，将蓝碳资源资产价值量按照供给服务、调节服务以及文化服务三个层面设置相关价值核算指标。

四、尝试性构建了蓝碳资源资产核算表，以便评估蓝碳资源资产动态变化情况。研究旨在建立一套适合蓝碳的资源资产核算体系，为自然资源资产负债表、蓝碳资源资产负债表的编制提供借鉴。同时，加快推动蓝碳资源由生态价值向经济价值转化，实现资源的合理利用与生态环境可持续发展，为我国环境会计框架的搭建提供科学参考。查看详情>>

Quantifying heat health risks by integrating high-temperature hazards with demographic, economic and environmental components is critical to understanding the comprehensive impacts of urban thermal environments. The objective is to develop a fine-scale methodology for assessing heat hazard, exposure, and vulnerability in urban areas, accounting for both daytime and nighttime conditions, to inform more targeted and effective heat mitigation strategies. We propose a novel framework that combines multiple high-resolution data sources to assess heat health risks at the sub-district level. The framework combines NASA ECOSTRESS land surface temperature data, mobile signaling for population mobility, and 3D urban morphology from street view images via deep learning. The Heat Health Risk Index quantifies heat exposure, accounting for temporal and spatial urban variations. Key findings include: (1) Distinct diurnal migration patterns of heat hazards were observed, shifting from northeastern areas during nighttime to southwestern regions during the daytime; (2) Population and environmental exposure analysis showed higher daytime levels in southern and eastern areas between the 4th and 5th ring roads due to commuter influx, with elevated nighttime risks persisting in densely populated regions; (3) Principal component analysis identified four key vulnerability factors of urban built-up, economic development, education level, and disadvantaged groups. High risks in northeast Fengtai and correlation analysis emphasized the critical role of socioeconomic and environmental factors in mitigating heat risks. This study offers a fine-scale approach to assess heat health risks, providing key insights for urban planning and climate adaptation to mitigate heat-related health impacts.查看详情>>