基于定性比较分析的生态资产价值评估方法选择研究  

Research on the Selection of Ecological Asset Value Evaluation Methods Based on Qualitative Comparative Analysis

作　　者：刘小峰 再米拉·亚尔买买提 邱聿旻 LIU Xiaofeng;ZAIMILA Yaermaimaiti;QIU Yumin(School of Economics,Nanjing University of Finance and Economics,Nanjing 210023,China;School of Accountancy,Nanjing University of Finance and Economics,Nanjing 210023,China)

机构地区：[1]南京财经大学经济学院,江苏南京210023 [2]南京财经大学会计学院,江苏南京210023

出　　处：《中国环境管理》2025年第1期102-111,共10页Chinese Journal of Environmental Management

基　　金：国家自然科学基金面上项目“社会资本参与生态产品价值实现:行为机理与激励约束研究”(72474095);江苏省资产评估行业重大研究课题“生态资产价值评估理论与案例研究”(苏评协[2024]56号);教育部人文社会科学研究青年基金项目“资源稀缺视角下重大工程供应链韧性情景演化与适应性策略研究”(24YJC630169)。

摘　　要：生态资产价值评估是生态文明建设的重要技术支撑,涉及生态学、环境学、经济学等多学科交叉难题。不同领域的学者探索了不同评估方法,但各方法的评估过程和结果存在较大差异,方法选择的影响机理不够清晰。本文依据资产评估的基本原理,按照成本法和收益法对已有方法进行归类,并运用定性比较分析(QCA)方法,以30个生态资产价值评估案例作为分析样本,综合考量了地区信息化基础设施、区域经济发展水平、生态农业、生态工业、气候变化风险、生态有关政策稳定性等6个关键条件变量,探讨生态资产价值评估方法选择的影响机理。研究结果表明:生态资产价值评估方法的选择受政策稳定性、生态产品特性、气候风险等因素的影响。风险规避、数据可靠性、评估基础条件和简化决策过程是选择成本法的重要原因。生态产品特性、收益可预测性以及气候风险考量是选择收益法的重要依据。本研究不仅为生态资产评估提供了一个新的统一认知框架,也为“因地制宜”发展生态资产评估技术提供了研究支持。Ecological asset value evaluation is an important technical support for the construction of ecological civilization,involving interdisciplinary problems such as ecology,environmental science and economics.Scholars from various fields have explored different evaluation methods,but the evaluation process and results of each method are quite different,and the influence mechanism of method selection is not clear enough.Based on the basic principles of asset valuation,this paper categorizes these methods according to the cost approach and income approach,applying the Qualitative Comparative Analysis(QCA)method to analyze 30 ecological asset value evaluation cases as analytical samples,and comprehensively considers six key conditional variables,including regional information infrastructure,the level of regional economic development,eco-agriculture,eco-industry,the risk of climate change,and the stability of ecology-related policies,to discuss the influence mechanism of ecological asset value evaluation methods selection.The results show that the selection of ecological asset value evaluation methods is influenced by factors such as policy stability,ecological product characteristics,and climate risk.Risk aversion,data reliability,assessment basis conditions and simplification of the decision-making process are important reasons for choosing the cost approach.Ecological product characteristics,revenue predictability,and climate risk considerations are important bases for choosing the income approach.This study not only provides a new and unified cognitive framework for ecological asset evaluation,but also provides research support for the development of ecological asset evaluation techniques tailored to local conditions.

关 键 词：生态资产价值 评估方法 定性比较分析 

分 类 号：F221[经济管理—国民经济] X196[环境科学与工程—环境科学]