SEEA-EA视角下生态产品核算理论与方法研究
Research on Theory and Methods of Ecological Product Accounting From the Perspective of SEEA-EA
罗雷 1王永瑜 2史亚娟2
作者信息
- 1. 兰州财经大学统计与数据科学学院,兰州 730020;兰州财经大学经济学院,兰州 730020
- 2. 兰州财经大学统计与数据科学学院,兰州 730020
- 折叠
摘要
生态产品核算是生态产品价值实现的重要依据.为推动适合中国国情的生态产品核算框架及账户体系开发,文章首先基于联合国生态系统核算国际标准SEEA-EA的理论基础与核算原则,对生态产品核算相关概念进行了界定;其次,研究了生态产品的度量范围,认为生态产品应与SEEA-EA中最终生态系统服务的概念等价,其度量的重点应限于被经济社会系统使用的最终生态产品流量;然后,在讨论生态产品核算原则的基础上,阐明了SEEA-EA视角的核算方法,并设计了生态产品核算账户样例——区域生态产品供给与使用表;最后,展望了生态产品核算理论研究与实践的方向.
Abstract
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.
关键词
生态产品核算/生态系统服务级联/SEEA-EA/生态系统核算/供给与使用表/核算理论Key words
ecological product accounting/ecosystem service cascade/SEEA-EA/ecosystem accounting/supply and use ta-ble/accounting theory引用本文复制引用
出版年
2025
国家科技期刊平台
NSTL
维普
万方数据