生态系统核算研究进展

Progress on the studies of ecosystem accounting

生态系统核算的本质是通过对生态系统服务、生态系统资产的实物量和价值量进行计算,将生态系统的数量信息纳入国民经济核算体系,将生态系统的保护目标融入经济社会决策,以更好地实现生态环境与经济社会协调发展的战略构想.本文对生态系统核算基本问题、生态系统核算账户设计、生态系统估价方法等方面展开综述.首先,通过对生态系统服务理解的阐述和归类,立足于最终生态系统服务观阐明了生态系统的运行过程,扩展了国民账户体系(SNA)的生产范围.其次,梳理并设计了生态系统资产账户、生产账户和供给使用账户,就生产范围扩展方法对生产账户的不同影响进行对比.再次,区分了基于交换价值的核算方法和基于福利经济理论的核算方法,并指出基于交换价值的核算方法与SNA理论基础更为匹配.最后,对当前研究存在的不足进行分析,并对未来研究予以展望.

Ecosystem accounting aims at integrating the value and amount of ecosystem services and ecosystem assets into the system of national accounts and integrating ecosystem protection targets into social and economic decision-making, in order to realize the coordinated development of ecologi- cal environment and economic society. This paper reviewed the fundamental problems of ecosystem accounting, designing of ecosystem accounts, and valuation method. First, through the interpreta- tion of ecosystem services and its classification, this paper illustrated the process of ecosystem based on the perspective of final ecosystem service, and extended the production boundary of System of National Accounts （SNA）. Second, this paper designed ecosystem asset account, ecosystem pro- duction account, and supply-use account, and then compared the different impacts of the produc- tion scale extension methods on the production accounts. Third, this paper distinguished the valua- tion method based on exchange value from the one based on welfare economic theory, and pointed out that accounting methods based on the exchange value were consistent with SNA. Finally, it sum- marized the deficiencies in current researches, and prospects for future study.