基于成本核算方法的流域生态补偿研究

Study on ecological compensation of watershed based on cost accounting method

合理确定生态补偿标准是生态补偿研究从理论走向实践的关键和难点。以川西A市为例,采用成本核算方法,计算当地从理论上应获得的生态补偿量。计算得到研究区域生态保护的直接成本为3 502万元/a,间接成本64 704万元/a,研究区域生态保护的总成本为68 206万元/a。计算方法和结果可为确定川西A市的生态补偿量提供有益参考。

Proper determination of ecological compensation standard is the key of regional ecological compensation research from theory to practice. Taking City A of western Sichuan as an example,the local ecological compensation was calculated theoretically by using the cost accounting method. The results showed that the total cost of the study area for ecological protection was 682.06 million yuan per year, which was composed by direct cost of 35.02 million yuan per year and the indirect cost of 647.04 million yuan per year. The calculation method and results could provide a useful reference for determining the ecological compensation of City A in western Sichuan.