Research on Theory and Methods of Ecological Product Accounting From the Perspective of SEEA-EA
Ecological product accounting is an important basis for realizing the value of ecological products.In order to pro-mote the development of ecological product accounting frameworks and accounting systems suitable for China's national condi-tions,this paper is first based on the theoretical foundation and accounting principles of the UN's System of Environmental-Eco-nomic Accounting—Ecosystem Accounting(SEEA-EA)to define the relevant concept of ecological product accounting.Then,the paper studies the measurement scope of ecological products,believing that ecological products should be equivalent to the concept of final ecosystem services in SEEA-EA,and that the focus of measurement should be on the final ecological product flow used by the economic and social system.On the basis of discussing the principles of ecological product accounting,the paper explains the accounting method from the perspective of SEEA-EA and designs an example of ecological product accounting account—the re-gional ecological product supply and use table.Finally,the paper also outlines the directions for future research and practice of ecological product accounting theory.
ecological product accountingecosystem service cascadeSEEA-EAecosystem accountingsupply and use ta-bleaccounting theory
万方数据
维普
