我国生态保护与建设支出账户核算

Ecological Conservation and Construction Expenditure Accounting of China

文章主要对已构建的生态保护与建设支出账户框架进行了优化，并开展了2000-2014年全国及省域尺度的核算研究，结果表明：近十多年来，我国生态保护与建设支出的总量不断增长，2014年支出总量为3145．5亿元，是2000年的28倍多，支出类型已由最初的4类增加为8类。但当前我国生态保护与建设支出仍存在许多问题：（1）支出总量仍旧不足，2014年生态保护与建设支出仅占GDP的0．49％，且支出总量小于生态破坏损失；（2）支出结构仍需优化，现有支出仍以森林资源保护支出为主，占总支出的比例为67．3％，而其他类型支出则相对较低；（3）支出地区间差距较大、发展不平衡，支出最高的省份是最低省份的12倍。基于核算结果，提出了加强我国生态保护与建设支出的对策建议。

In this paper, conceptual framework of ECCEA was optimized and pilot accounting of ECCEA was conducted on national and regional scale from 2000 to 2014. The results show that： The total amount of ecological conservation and construction expenditure has been increasing during recently ten years. It was 314.55 billion CNY in 2014 and nearly 28 times to 2000＇s; the expenditure types have increased from the original four to eight. But currently there were still some problems about the ecological conservation and construction expenditure in China： （1） The total expenditure was still insufficient and was only 0.49% of GDP in 2014, which was less than the ecological damage loss in 2014. （2） The expenditure structure was still need to be optimized, the forest resources conservation expenditure accounted for the biggest and was 67.3% of the total while other expenditures were relatively low. （3） The regional differences of expenditure were rather large and the highest province of expenditure was 12 times to the lowest one of expenditure. Finally, some suggestions were put forward in order to strengthen the ecological conservation and construction expenditure in China.