生态碳汇实物量核算方法与账户设计  

Methods and Account Design for the Physical Accounting of Ecological Carbon Sinks

作　　者：韩君 雍雯曣 Han Jun;Yong Wenyan(School of Statistics and Data Science,Lanzhou University of Finance and Economics,Lanzhou 730020,China;School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,China)

机构地区：[1]兰州财经大学统计与数据科学学院,兰州730020 [2]兰州财经大学会计学院,兰州730020

出　　处：《统计与决策》2024年第17期35-40,共6页Statistics & Decision

基　　金：国家社会科学基金一般项目(22BTJ001);兰州财经大学博士研究生科研创新项目(2021D18);甘肃省高校产业支撑计划项目(2024CYZC-37)。

摘　　要：在追求碳中和目标的过程中,提升生态碳汇能力是应对挑战的重要措施。受限于生态系统的复杂性和跨学科特性,当前生态碳汇核算侧重于自然属性视角,存在基本概念不清晰、核算范围不一致、基础数据匮乏等问题。文章利用交叉学科知识,在对比分析SNA、SEEA、SEEA-EA核算内容的基础上,以SEEA-EA理论为指导,明确核算范围,归纳数据获取方式。尝试以不同空间区域作为核算单元,优化数据管理和核算方法,建立关键账户,以期为摸清我国生态碳汇家底和进行国际实践比较提供有效的支持。In the process of pursuing the goal of carbon neutrality,improving the ecological carbon sink capacity is an important measure to meet the challenge.Due to the complexity of ecosystems and the interdisciplinary nature of the field,the current physical accounting of ecological carbon sinks predominantly adopts a natural attribute perspective,and there exist such problems as unclear basic concepts,inconsistent accounting scope and lack of basic data.Based on the comparative analysis of SNA,SEEA and SEEA-EA accounting contents,this paper uses interdisciplinary knowledge and takes SEEA-EA theory as a guidance to clarify the accounting scope and summarize the data acquisition methods,and then attempts to use different spatial regions as accounting units to optimize data management and accounting methods,and establishes key accounts,in order to provide effective support for finding out China’s accumulated ecological carbon sinks and making international practice comparison.

关 键 词：生态碳汇 实物量 核算方法 SEEA-EA 

分 类 号：F205[经济管理—国民经济]