绿色财富核算的理论方法及其应用研究——以神农架林区为例

Theory and methodology of green fortune accounting and their applications: A case study of Shengnongjia Forestry District

提出了绿色财富核算的概念,对绿色财富核算的内容和范围进行了界定;在前人研究的基础上,对绿色财富各组成内容的核算方法进行了探索研究。以湖北省神农架林区为例,首次在国家区域层面对绿色财富进行了核算。研究结果表明:2004年神农架林区绿色财富总值为236.13亿元,自然资产总价值为46.91亿元,占整个绿色财富的比例为19.86%;生态服务功能总价值为189.23亿元,占整个绿色财富的比例为80.14%,生态服务功能价值高于自然资产价值约60个百分点;同时,神农架林区的绿色财富要远远高于物质财富,绿色财富大约是物质财富的4.6倍,高出物质财富约185亿元,绿色财富在总国民财富中发挥着重要作用。论文的研究方法和结论为国家自然保护区的生态补偿、财政转移支付、自然资源管理等政策的制定提供了定量分析基础。

In this paper present the concept of Green Fortune Accounting, define its content and scope, and carry out the study on the accounting methods of various components of Green Fortune on the basis of the results of previous researches. By using Shennongjia forest as an example, it is the first time to perform the Green Fortune Accounting at national or regional level. The result shows that the total Green Fortune of Shennongjia forest in 2004 is RMB 23.613 billion Yuan, total natural capital RMB 4.691 billion Yuan, which accounting for 19.86% of the former; total value of ecological service function is RMB 18.923 billion Yuan, accounting for 80.14% of the total Green Fortune, that is, the ecological service function value is 60 percent higher than the natural capital; furthermore, Shennongjia forest has the higher Green Fortune than the material wealth, the former is 4.6 times of the latter, the excess is approx. RMB 18.5 billion Yuan, and the Green Fortune is playing a key role in the total national wealth. The methodology and conclusion of this paper offer a quantitative analysis basis for developing the policies of ecological compensation to National Nature Reserve, transferring fianc6 payment and management of natural resources, and provide a significant mean to resolve the problems of ecological protection and poverty reduction in our country＇s nature reserves.