碳中和愿景下林业碳汇经济价值评估及效率测算  

Economic Value Evaluation and Efficiency Measurement of Forestry Carbon Sink under the Vision of Carbon Neutrality

作　　者：张亚连[1] 张启航 梁旭文 ZHANG Yalian;ZHANG Qihang;LIANG Xuwen(Business School,Central South University of Forestry&Technology,Changsha 410004,Hunan,China)

机构地区：[1]中南林业科技大学商学院,湖南长沙410004

出　　处：《中南林业科技大学学报（社会科学版）》2024年第1期71-81,共11页Journal of Central South University of Forestry & Technology（Social Sciences）

基　　金：湖南省会计科研课题(2024HNKJB32);广西林业科技项目[桂林科字(2024)1号];2023年度湖南省注册会计师资产评估行业研究课题(2023-YB-5)。

摘　　要：林业碳汇作为成本最低的碳吸收手段,是实现碳中和的重要途径。基于2008—2021年31个省级行政区的数据,估算了林业碳汇的经济价值,并将其纳入当前的林业经济核算体系中,构建了以林业碳汇价值为正外部性产出的DEA-Malmquist效率分析模型。研究结果表明:总体上林业碳汇的经济价值较高,但区域间差异较大;2008—2018年,四大林区林业碳汇经济价值的排序为西南林区>东北林区>南方林区>北方林区,但在2021年南方林区反超东北林区,位居第二;林业碳汇效率呈现上升趋势,年增长速度达到31.9%,增速较高,在近三年来尤为突出;四大林区的林业碳汇效率的排序为南方林区>北方林区>西南林区>东北林区,技术进步效率为林业碳汇效率作出了巨大贡献,分时期来看,四大林区的Malmquist指数均呈现“U”型变动趋势。研究结果可为区域固碳增汇与可持续发展提供重要参考。As the lowest-cost carbon absorption method,forestry carbon sink is an important way to achieve carbon neutrality.Based on the data of 31 provincial-level administrative regions from 2008 to 2021,this paper estimates the economic value of forestry carbon sink,which was incorporated into the current forestry economic accounting system,and constructed a DEA-Malmquist efficiency analysis model with forestry carbon sink value as positive externality output.Overall,the economic value of forestry carbon sink is high,but there are large regional differences.From 2008 to 2018,the order of the economic value of forestry carbon sink in the four forest areas is as follows:southwest forest area>northeast forest area>south forest area>north forest area,but in 2021,the south forest area surpasses the northeast forest area,ranking the second.The efficiency of forestry carbon sink shows an upward trend,with an annual growth rate of 31.9%,with particular prominence over the past three years.The efficiency ranking of forestry carbon sink in the four forest areas is as follows:south forest area>north forest area>southwest forest area>northeast forest area,the efficiency of technological progress making great contributions to the efficiency of forestry carbon sink.In terms of periods,the Malmquist index of the four forest areas shows a“U”type trend.The results can provide important reference for regional carbon sequestration and sustainable development.

关 键 词：碳中和 林业碳汇 经济价值 碳汇效率 

分 类 号：F205[经济管理—国民经济] X196[环境科学与工程—环境科学] F326.27