在SNA-SEEA-SEEA/EEA链条上认识生态系统核算--《实验性生态系统核算》文本解析与延伸讨论  

Understanding Ecosystem Accounting on the SNA-SEEA-SEEA/EEA Chain: A Text Analysis and Extended Discussion of Experimental Ecosystem Accounting

作　　者：高敏雪[1,2,3] 刘茜[4] 黎煜坤 Gao Minxue;Liu Qian;Li Yukun

机构地区：[1]中国人民大学应用统计科学研究中心 [2]中国人民大学统计学院 [3]中国人民大学国民经济核算研究所 [4]新疆财经大学统计与信息学院 [5]中国人民大学

出　　处：《统计研究》2018年第7期3-15,共13页Statistical Research

基　　金：国家重点研发计划“生态资产、生态补偿及生态文明科技贡献核算理论、技术体系与应用示范”的子课题“生态系统生产总值核算的理论论证”(2016YFC0503402)的阶段性成果; 中国人民大学“2017年度建设世界一流大学(学科)和特色引导专项项目”的资助.

摘　　要：面对我国生态文明制度建设和相应政策实施的需求,生态系统核算的研究与开发具有紧迫性。本文从联合国等国际组织发布的《实验性生态系统核算》手册(EEA)出发,对生态系统核算所涉及的基本理论问题做深入探讨。首先基于EEA文本进行提炼归纳,阐述生态系统核算的基本组成要素。进一步经由"SNA-SEEA-SEEA/EEA链条"考察生态系统核算对SNA、SEEA的继承和扩展,以深刻理解生态系统核算的原理、方法和目标,并指出其局限性。最后基于这些认识,对生态系统核算的实施和EEA文本的改进完善提出建议。When facing the demand of China＇s ecological civilization construction and the corresponding policies,the research and development of ecosystem accounting become urgent. This paper begins with the handbook Experimental Ecosystem Accounting（ EEA） published by the United Nations and other international organizations to discuss some basic theoretical issues involved in ecosystem accounting in depth. First of all,this paper describes the basic components of the ecosystem accounting based on the EEA texts. Furthermore,the paper examines the inheritance and expansion of SEEA and SNA in ecosystem accounting through the＂SNA-SEEA-SEEA/EEA chain＂to gain a deep understanding of the principles,approaches,and goals of ecosystem accounting,and to point out their limitations. Finally,suggestions are made for the implementation and development of ecosystem accounting and improvement of EEA texts.

关 键 词：《实验性生态系统核算》 生态系统核算 环境经济核算 国民经济核算 

分 类 号：F222.33[经济管理—国民经济]