生态产品价值核算研究综述及问题与对策建议  

Ecological Product Value Accounting:Review,Problems and Countermeasures

作　　者：惠欣欣 许宪春 朱莉 Hui Xinxin;Xu Xianchun;Zhu Li

机构地区：[1]西南财经大学统计学院 [2]不详 [3]贵州财经大学大数据统计学院

出　　处：《统计研究》2024年第7期13-28,共16页Statistical Research

基　　金：国家社会科学基金重大项目“大数据背景下新经济新动能统计监测与评价研究”(18ZDA124);国家社会科学基金一般项目“全象国际资金循环表的编制与应用研究”(21BTJ015)。

摘　　要：生态产品价值核算是建立健全生态产品价值实现机制的需要,是完善生态保护补偿制度和生态环境损害赔偿制度的基础性工作。本文系统梳理生态产品基本概念及其演化进程,总结归纳生态产品基本特征和分类;基于SEEA-EA分析生态系统核算框架、核算范围与内容,厘清中国生态产品价值核算与生态系统服务核算的关系;总结并对比各种生态产品价值核算方法的优点和局限;最后基于中国生态产品价值核算实践现状,明确当前核算难题并给出对策建议。研究发现,生态产品具有公共产品或准公共产品属性、整体性或不可分割性、可再生性和稀缺性、范围有限性和地域延续性、正外部性、多维度价值等特征;生态系统服务核算将生态系统视为生产部门,侧重于核算生态系统为经济单位提供的最终服务价值;生态产品价值核算基本遵循SEEA-EA体系,但在概念范畴上较窄,分类较粗;目前常用的生态产品价值核算方法包括当量因子法、功能价格法、能值分析法和模型评估法,需根据研究对象和评估目标进行选择。Accounting for the value of ecological products is necessary for establishing a sound mechanism to realize the value of ecological products,and improving the ecological protection compensation system and the ecological environment damage compensation system.In this paper,we systematically sort out the basic concept,evolution characteristics and classification of ecological products,analyze the framework,scope and content of ecosystem accounting based on SEEA-EA,clarify the relationship between China’s ecological products value accounting and ecosystem services accounting,summarize and compare the advantages and limitations of various ecological products value accounting methods,and finally put forward the existing problems and countermeasures of China’s ecological products value accounting practice.It is found that:Ecological products have the characteristics of public or quasi-public product attributes,wholeness indivisibility,renewability and scarcity,limited scope and geographic continuity,positive externalities,and multi-dimensional value.Ecosystem services accounting treats ecosystems as production sectors and focuses on accounting for the value of the final services provided by ecosystems to economic units.Ecological products value accounting basically follows the SEEA-EA system but is narrower in conceptual scope and coarse in classification.Ecological product value accounting methods commonly used include the equivalent factor method,functional price method,emergy analysis method and model evaluation method,which need to be selected according to the research objects and assessment goal.

关 键 词：生态产品价值 生态系统核算 SEEA-EA 环境经济核算 

分 类 号：F222.33[经济管理—国民经济] F062.2