自然资本核算与生态产品价值实现机制的内在逻辑及理论建构研究  

Intrinsic logic and theoretical construction of natural capital accounting and the value realization mechanism of ecological products

作　　者：柳昭璞 姚柳杨[1] 槐佳凡 LIU Zhaopu;YAO Liuyang;HUAI Jiafan(College of Economics and Management,Northwest A&F University,Yangling 712100,China;College of Public Administration,China University of Mining and Technology,Xuzhou 221008,China)

机构地区：[1]西北农林科技大学经济管理学院,杨凌712100 [2]中国矿业大学公共管理学院,徐州221008

出　　处：《时空信息学报》2024年第5期652-665,共14页JOURNAL OF SPATIO-TEMPORAL INFORMATION

基　　金：国家社会科学基金重大项目(22&ZD083);2024年度陕西省完善自然资源资产制度管理体系项目(ZX2024-06-45)。

摘　　要：随着全球可持续发展议程的推进,自然资本核算已成为衡量自然资源及其生态系统服务价值的重要工具、推动绿色发展和生态文明建设的关键手段。本文通过回顾自然资本核算国内外发展历程与实践,系统梳理自然资本核算与生态产品价值实现的理论逻辑;基于国际经验和中国生态文明建设需求,构建适合中国国情的自然资本核算框架,区分自然资源的私人价值与公共价值,提出通过产权交易、市场交易与生态补偿等机制,实现自然资产向自然资本的转化。研究表明:自然资本核算从初期探索走向标准化与政策应用,成为协调生态保护与经济发展的重要工具;自然资本核算为生态产品的价值量化和市场化提供了科学依据,助力“两山”理论的实施,推动生态保护与经济发展双赢。未来,应优化自然资本核算评估方法,强化其在地方政策和资源管理中的应用,借助绿色金融和碳市场推动生态产品市场化与资本化。As the global sustainable development agenda gains momentum,Natural as the global sustainable development agenda gains momentum,NCA has emerged as a has emerged as a pivotal tool for assessing the value of natural resources and the ecosystem services they provide.It plays a crucial role in aiding nations to promote green development and ecological civilization.This paper provides a comprehensive review of the theoretical foundations and practical applications of NCA,with a particular focus on its relationship to the value realization of ecological products.The study outlines the evolution of NCA both internationally and within China,demonstrating how it has progressed from an early exploratory phase to becoming a standardized and policy-driven instrument.This transition underscores NCA’s critical function in harmonizing ecological protection with economic growth.The development of NCA highlights its significance in resolving the trade-off between economic development and environmental conservation.Currently,NCA not only facilitates the measurement of ecological assets but also informs policies aimed at sustainable resource management.The paper emphasizes that NCA’s role has expanded to support the implementation of key environmental initiatives,such as China’s“Two Mountains”theory.This theory advocates for converting ecological wealth into economic wealth by transforming“green mountains and clear waters”into“golden mountains and silver mountains”.Drawing on international experiences and aligning with China’s ecological civilization framework,this paper constructs a natural capital accounting framework tailored to China’s specific circumstances.The proposed framework distinguishes between the private and public values of natural resources,enabling more precise accounting of their contributions to both market and non-market values.The paper suggests that mechanisms such as property rights exchanges,market transactions,and ecological compensation should be utilized to facilitate the transformat

关 键 词：自然资本 自然资本核算 生态产品 生态产品价值实现 内在逻辑 “两山”理论 

分 类 号：F124.5[经济管理—世界经济] X196[环境科学与工程—环境科学]