生态文旅类企业会计核算的创新研究——基于生态产品价值实现视角  

Innovative Research on Accounting of Ecological Culture and Tourism Enterprises——From the Perspective of Realizing the Value of Ecological Products

作　　者：刘瀚斌 肖畅 李哲[4] LIU Hanbin;XIAO Chang;LI Zhe(School of Economics,Fudan University,Shanghai 200082,China;Fudan University Environmental Economics Research Center,Shanghai 200082,China;Central University of Finance and Economics Guangdong Hong Kong Macao Greater Bay Area(Huangpu)Research Institute,Beijing 100098,China;Central University of Finance and Economics,Beijing 10081,China)

机构地区：[1]复旦大学经济学院,上海200082 [2]复旦大学环境经济研究中心,上海200082 [3]中央财经大学粤港澳大湾区(黄埔)研究院,北京100098 [4]中央财经大学,北京100081

出　　处：《中国环境管理》2024年第2期70-81,共12页Chinese Journal of Environmental Management

基　　金：国家自然科学基金创新研究群体项目(72121002);国家自然科学基金面上项目“上市公司碳减排责任‘多言寡行’的系统识别、形成机制和治理路径”(72272170)。

摘　　要：生态产品价值实现,是体现“绿水青山就是金山银山”理念的重要路径。近年来,我国开展了各类生态产品价值的核算实践,提供了自然生态估值的新视角。通过核算生态产品价值,能够客观体现生态系统提供生态产品的潜力以及生态产品的社会价值。本文以经营自然资源的生态文旅类企业作为生态产品会计核算的主体,结合会计学基础理论和生态价值常用的评估方法,针对生态文旅类企业构建了企业生态产品会计核算的基本框架,为企业的生态产品运营提供了全新的管理工具。The realization of the value of ecological products is an important path to reflect that“lucid waters and lush mountains are invaluable assets”.In recent years,China has carried out various accounting practices for the value of ecological products,providing a new perspective on natural ecological valuation.By calculating the value of ecological products,the potential of ecosystems to provide ecological products and the social value of ecological products can be objectively reflected.This article takes ecological cultural and tourism enterprises that operate natural resources as the main body of ecological product accounting,combines basic accounting theories and commonly used evaluation methods of ecological value,and constructs a basic framework for enterprise ecological product accounting for ecological cultural and tourism enterprises,providing a new management tool for enterprise ecological product operation.

关 键 词：生态文旅类企业 生态产品 会计核算 

分 类 号：X37[环境科学与工程—环境工程] F235.19[经济管理—会计学]