基于SEEA EA的中国生态系统核算改进  

Improvement of Ecosystem Accounting in China Based on SEEA EA

作　　者：邱琼 施涵 QIU Qiong;SHI Han(Department of National Economic Accounting,National Bureau of Statistics,Beijing 100826,China;China Business School,The University of Hong Kong,Hong Kong 999077,China)

机构地区：[1]国家统计局国民经济核算司,北京100826 [2]香港大学中国商业学院,中国香港999077

出　　处：《中国国土资源经济》2023年第11期4-15,共12页Natural Resource Economics of China

基　　金：徐州市生态园林城市建设综合效益评价研究。

摘　　要：文章介绍了生态系统核算的第一个国际统计标准——SEEAEA的基本框架、总体目标、核算原则及各部分的主要内容,并对中国近20年来关于生态系统核算的代表性文献进行了综合评述。在此基础上,阐述了《生态产品总值核算规范》仍然存在的问题,如实物量核算范围过大、价值量核算取价过高等并剖析了背后的原因。这些原因包括对生态系统核算涉及的核心概念界定不严谨,对“供给=使用”、以交换价值进行估值等基本核算原则考虑不足,没有考虑生态系统资产保值增值等理论缺陷,以及实践中可操作性不强且容易引发地区间盲目攀比等。文章针对中国生态系统核算工作的对象、目的与重点,提出了中国生态系统核算应依据的标准、准则及应树立的观点,并给出了针对性的政策建议。This article presents the basic framework,main objectives,accounting guidelines,and essential components of each part of the SEEA EA,which serves as the first international statistical standard for ecosystem accounting.Also,the paper conducts a comprehensive review of representative literature on ecosystem accounting in China over the past two decades.On this basis,the paper expounds on the existing problems in the Accounting Standard for Gross Ecosystem Product(GEP),such as the excessive scope of physical account(s)and the high price of monetary account(s),and analyzes the reasons which are less rigorous in defining essential concepts,insufficiency in considering basic accounting principles such as"supply=use"and valuation by exchange values,theoretical limitations in terms of ecosystem asset preservation and enhancement,and a general lack of practical applicability which can lead to uncritical comparisons across regions.Aiming at the object,purpose,and focus of ecosystem accounting in China,this paper puts forward the standards,criteria,and viewpoints that China's ecosystem accounting should follow,and gives corresponding policy suggestions.

关 键 词：SEEA EA 生态系统资产 生态系统服务 交换价值 GEP 

分 类 号：S181[农业科学—农业基础科学] F062.1[经济管理—政治经济学] X196[环境科学与工程—环境科学]