中国自然保护地生态资产核算框架研究

Study on Ecological Assets Accounting Framework of Nature Reserve in China

自然保护地生态资产核算是构建我国自然资源资产核算体系的重要内容。本文在分析梳理国内外自然资源资产核算和生态系统核算研究成果的基础上,根据自然保护地生态资产的功能特点,研究构建了自然保护地生态资产核算的理论与技术框架;辨析了自然保护地生态资产核算的含义,界定了核算对象,并提出核算对象的分类原则,制定了由生态资产存量核算与生态产品流量核算构成、实物量核算与价值量核算相结合的核算内容;将生态资产的价值分为经济价值与公共价值两类;根据核算目标,提出生态资产存量核算,采用实物量与经济价值核算,而生态产品流量以实物量核算为基础,对经济价值与公共价值进行分类核算,并对价值量核算中的估价方法及应用进行了探讨。最后,本文提出了自然保护地生态资产核算未来研究的重点方向。

Accounting for ecological assets in natural protected areas is an essential element in building natural resource assets accounting system of China.Based on the analysis of domestic and overseas research results on natural resource assets accounting and ecosystem accounting and the functional characteristics of ecological assets in natural protected areas,this study builds a theoretical and technical framework on the ecological assets accounting of natural protected areas.The concept of ecological assets accounting has been distinguished.Accounting objects and its classification principles have been defined and proposed.The accounting content has been put forward,which is consisting of ecological assets stock accounting and ecological products flow accounting and combines physical accounting and value accounting.This study divided the value of ecological assets into two categories:economic value and public value.Based on the accounting objectives,the ecological asset inventory accounting was proposed,adopting physical accounting and economic value accounting.The ecological product flows value accounting adopts economic value accounting and public value accounting based on its physical accounting.Then,this study discussed the valuation methods and its applications for value accounting.Finally,the key directions for future research on ecological assets accounting of natural protected areas were proposed.