摘要
为响应党中央提出的建立健全重点生态功能区的生态补偿机制,将资源消耗、环境损害、生态效益纳入经济社会发展评价体系的号召,文章结合大信会计师事务所山西分所对我国北方某县资源环境审计的实际案例,以森林生态系统为研究对象,探索了生态系统生产总值(GEP)与国民账户体系(SNA)、环境经济综合核算体系(SEEA)核算内容及其相互关系。文章认为:自然资源资产价值与生态系统服务价值两者之间是并列关系,生态系统生产总值(GEP)包括经济作物的市场价值(即SNA中的自然资源资产价值),但更多地体现为SEEA中核算的生态系统服务功能的价值。森林生态系统服务功能价值的计算方法一般为替代成本法、市场价值法和防治费用法3种,以对森林系统的涵养水源、保育土壤、固碳释氧、林木营养物质、净化大气环境和生物多样性6项服务功能进行价值计算。文章进一步认为:森林生态系统服务的物理量测算高度地依赖参数数据,且货币化计算往往没有成熟的定价依据,导致生态系统服务价值的评估结果具有规模巨大和不确定性高的特点。上述结论表明:生态系统服务价值和自然资源资产价值具有不同的实践意义,也有不同的理论依据;自然资源资产价值可作为经济交易的资产计价基础,依据SNA体系发挥宏观经济管理的作用;而生态系统服务价值可以为强制的、无偿的生态效益补偿资金数额的计算提供依据,可以作为或有环境负债予以考虑,为编制自然资源资产负债表提供更加全面的信息。
In response to the call put forward by the Party Central Committee to establish and improve the ecological compensation mechanism of key ecological functional areas,and to integrate resource consumption,environmental damage and ecological benefits into the evaluation system of economic and social development,this paper explores the relationship between the Gross Ecosystem Production(GEP)and the value of natural resource assets in SNA and SEEA based on the actual case of resource and environmental audit of a county in northern China by Shanxi Branch of Daxin accounting firm,taking forest ecosystem as the research object.This paper holds that the value of natural resource assets and ecosystem services are juxtaposed.GEP includes the market value of cash crops(i.e.the value of natural resource assets in SNA),but it is more embodied in the value of ecosystem services in SEEA.There are generally three methods to calculate the service function value of forest ecosystem,i.e.alternative cost method,market value method,prevention and control cost method,in order to calculate the value of six service functions of forest ecosystem,i.e.water conservation,soil conservation,carbon sequestration and oxygen release,forest nutrients,air purification and biodiversity.This paper analyzes this case and holds that:the physical measurement of forest ecosystem services is highly dependent on parameter data,and monetization calculation often has no mature pricing basis,which leads to the fact that the evaluation result of service value has the characteristics of huge scale and high uncertainty.The above conclusions show that:there are essential differences between ecosystem service value and natural resource asset value,which should play different roles.The conclusion of this paper is that the value of natural resources assets should be the valuation basis of economic transactions,while the value of ecosystem services can provide a basis for the calculation of the amount of compulsory and free compensation funds for ecological benefits,can be recognized as contingent environmental liabilities,can correspond with the value of natural resources assets,and can provide more information for the preparation of the balance sheet of natural resources.
作者
耿建新
梁程智
Geng Jianxin;Liang Chengzhi(School of Business,Renmin University of China,Beijing 100872,China)
出处
《未来与发展》
2020年第12期43-54,共12页
Future and Development
基金
国家社会科学基金重点项目“新环境下的自然资源资产审计与环境责任审计研究”(批准号:15AZD060)。
关键词
森林生态系统价值
自然资源资产负债表
环境经济核算
forest ecosystem value
balance sheet of natural resources
environmental and economic accounting
