生态资产核算的关键问题——从关键性概念辨析到级联框架的构建

Key Issues of Ecological Assets Accounting:From Discrimination of Key Concepts to Construction of Cascading Framework

生态资产是人类赖以生存和可持续发展的前提和基础。当前国内外在生态资产核算领域的研究仍处于实验性的探索阶段,关键性概念混淆、级联关系交织不清等问题仍是限制生态资产核算相关研究深入开展的关键问题。论文以支撑构建科学的生态资产核算体系为目标,对生态资产核算过程中关键性概念的渊源、内涵、范畴进行了系统梳理、辨析和界定,提出级联框架构建的尺度效应,探讨了生态资产与人类经济—社会系统的复合关系,并搭建了生态系统—人类福祉实现的级联框架,明晰了关键性概念之间的级联关系,并明确了生态环境、生态空间等新兴术语在级联关系中的扩展位置,为构建可靠性、可纳入国民经济核算体系的生态资产核算框架体系提供基础支撑。

Ecological assets are the premise and foundation for human survival and sustainable development.The research in the field of ecological asset accounting at home and abroad is still in the experimental exploration stage at present.The key problems such as confusion of key concepts and unclear cascade relationship are still the key problems that restrict the in-depth research of ecological asset accounting.In order to meet the goal of supporting the construction of a scientific ecological asset accounting system,this paper systematically combed,discriminated and defined the origin,connotation and category of the key concepts involved in the process of ecological asset accounting.It also made a normative definition and accurate description,put forward the scale effect of cascade frame construction,and discussed the compound relationship between ecological assets and human economic and social system.On this basis,the cascade framework of ecosystem human well-being was further established,the cascade relationship between key concepts was clarified,and the expansion position of emerging terms such as ecological environment and ecological space in the cascade relationship was clarified,so as to provide basic support for the construction of a reliable ecological asset accounting framework system which could be incorporated into the national economic accounting system.