上海市生态资产核算体系研究

Research on ecological asset accounting system in Shanghai

自然资源资产是具有商业或交换价值的自然环境要素,是人类生存与发展的基础。生态资产是自然资源资产的重要组成部分,提供各种产品和服务。以生态资产为研究对象,从存量和流量两个方面构建核算体系,并以上海市为案例,探讨了生态资产核算体系的核算方法,评价了上海市2013年的生态资产状况与价值总量。结果显示,存量核算方面,林地的质量等级主要为中,占林地总面积的45.62%;河流的质量等级主要为劣,占总长度的54.65%。2013年生态资产流量总价值量为5 002.76亿元,其中,直接产品价值为866.12亿元,间接服务价值为4 136.64亿元。结果表明,生态资产核算体系体现了生态资产对区域社会经济发展的支撑作用,可以用来定量评估和核算区域的生态资产状况及其变化特征,可以为区域的生态系统管理与绩效考核提供科学依据。

Natural resource assets are natural environmental elements that have obvious business and exchange values.They are also the foundation of human survival and economic development.Ecological assets are an important category of natural resource assets that offer a variety of products and services.In this study,an ecological asset accounting system based on aspects of stock accounting and flow accounting was built.Taking Shanghai as a case study,the system to perform ecological asset accounting for 2013 was used.The results revealed that 45.62%of all forests in the study area were mainly of medium-level quality and that 54.65%of the total river length was mainly of poor quality.The total value of ecological assets was estimated to be 500.276 billion yuan in 2013,with direct product value contributing 86.612 billion yuan and indirect services value 413.664 billion yuan.Thus the ecological asset accounting system developed in this study was able to indicate the contribution of ecological assets to local social and economic development,and could be used to assess the status of ecological assets and changes in these assets over time.The system could also provide a scientific basis for ecosystem management and appraisal of government performance.