GEP核算能代表生态产品价值核算吗?——基于SEEAEA对我国生态系统核算若干问题的探讨  

Could GEP Accounting Represent the Monetary Accounting for Ecosystem Product?-Discussion on Ecosystem Accounting in China Based on SEEA EA

作　　者：邱琼 王宏伟 景谦平 QIU Qiong;WANG Hongwei;JING Qianping(Department of National Accounts,National Bureau of Statistics of China,Beijing 100826,China;Forest and Grassland Survey and Planning Institute,National Forestry and Grassland Administration,Beijing 100013,China;Beijing Zhonglin Asset Appraisal Co.,Ltd.,Beijing 100013,China)

机构地区：[1]国家统计局国民经济核算司,北京100826 [2]国家林业和草原局林草调查规划院,北京100013 [3]北京中林资产评估有限公司,北京100013

出　　处：《中国国土资源经济》2024年第4期4-10,共7页Natural Resource Economics of China

基　　金：中国资产评估协会“自然资源(森林、草原)价值批量评估体系的构建”(2019105)。

摘　　要：文章介绍了中国GEP核算推行的背景及实施进程,阐述了国内外GEP概念的提出和研究进展,以及SEEA框架下的生态系统核算概念。文章指出:由于没有涉及编制价值量生态系统资产账户、没有扣除生态系统服务供应中产生的任何相关生态系统退化,GEP核算不能反映生态系统资产是否实现可持续利用或生态产品流量供给在数量或质量上是否可持续。文章认为:生态产品就是SEEA框架下的生态系统服务。由于对生态产品等关键概念界定不严谨,没有考虑“供给=使用”核算原则,对按交换价值进行估值等基本核算原则考虑不足,导致GEP核算实物量核算范围过大、价值量核算取价过高。文章特别指出《生态产品总值核算规范》在供给服务指标设计中缺失“供水”这一重要指标。文章结合GEP试算工作中反映出来的部分问题,就中国生态产品价值核算应依据的标准、执行主体、数据来源、核算方法、发展方向与核算重点,给出了针对性的政策建议。The article introduces the background and implementation process of GEP accounting in China,elaborates on the proposal and research progress of the concept of GEP both in China and abroad,and the concept of ecosystem accounting under the SEEA framework.The paper points out that GEP accounting cannot reflect whether ecosystem assets have been sustainably utilized or whether the supply of ecosystem product flows is sustainable in terms of quantity or quality,as it does not involve the compilation of monetary account(s)for ecosystem assets and does not deduct any associated ecosystem degradation arising in the supply of the services.The article argues that ecosystem product refers to the ecosystem services within the SEEA framework.Due to the ambiguous definition of key concepts such as ecosystem product and the absence of the accounting principle of"supply=use",with basic accounting principles insufficiently being considered such as valuation based on exchange values,it results in the excessive scope of physical account(s)and the high price of monetary account(s)in GEP accounting.The paper specifically points out that the Accounting Standard for Gross Ecosystem Product(GEP)lacks the important indicator of"water supply"in the design of provisioning service ones.Considering some of the issues reflected in the GEP pilot work,the article provides targeted policy recommendations on the standards,executing entities,data sources,accounting approaches,orientation,and accounting priorities that China's ecosystem product accounting should be based on.

关 键 词：SEEA EA 生态系统资产 生态系统服务 生态产品 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]