GEP核算能代表生态产品价值核算吗?——基于SEEAEA对我国生态系统核算若干问题的探讨

Could GEP Accounting Represent the Monetary Accounting for Ecosystem Product?-Discussion on Ecosystem Accounting in China Based on SEEA EA

文章介绍了中国GEP核算推行的背景及实施进程,阐述了国内外GEP概念的提出和研究进展,以及SEEA框架下的生态系统核算概念。文章指出:由于没有涉及编制价值量生态系统资产账户、没有扣除生态系统服务供应中产生的任何相关生态系统退化,GEP核算不能反映生态系统资产是否实现可持续利用或生态产品流量供给在数量或质量上是否可持续。文章认为:生态产品就是SEEA框架下的生态系统服务。由于对生态产品等关键概念界定不严谨,没有考虑“供给=使用”核算原则,对按交换价值进行估值等基本核算原则考虑不足,导致GEP核算实物量核算范围过大、价值量核算取价过高。文章特别指出《生态产品总值核算规范》在供给服务指标设计中缺失“供水”这一重要指标。文章结合GEP试算工作中反映出来的部分问题,就中国生态产品价值核算应依据的标准、执行主体、数据来源、核算方法、发展方向与核算重点,给出了针对性的政策建议。

The article introduces the background and implementation process of GEP accounting in China,elaborates on the proposal and research progress of the concept of GEP both in China and abroad,and the concept of ecosystem accounting under the SEEA framework.The paper points out that GEP accounting cannot reflect whether ecosystem assets have been sustainably utilized or whether the supply of ecosystem product flows is sustainable in terms of quantity or quality,as it does not involve the compilation of monetary account(s)for ecosystem assets and does not deduct any associated ecosystem degradation arising in the supply of the services.The article argues that ecosystem product refers to the ecosystem services within the SEEA framework.Due to the ambiguous definition of key concepts such as ecosystem product and the absence of the accounting principle of"supply=use",with basic accounting principles insufficiently being considered such as valuation based on exchange values,it results in the excessive scope of physical account(s)and the high price of monetary account(s)in GEP accounting.The paper specifically points out that the Accounting Standard for Gross Ecosystem Product(GEP)lacks the important indicator of"water supply"in the design of provisioning service ones.Considering some of the issues reflected in the GEP pilot work,the article provides targeted policy recommendations on the standards,executing entities,data sources,accounting approaches,orientation,and accounting priorities that China's ecosystem product accounting should be based on.