中国国土资源经济2024，Vol.37Issue(4)：4-10,7.DOI:10.19676/j.cnki.1672-6995.001050
GEP核算能代表生态产品价值核算吗?
Could GEP Accounting Represent the Monetary Accounting for Ecosystem Product?
摘要
Abstract
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.关键词
SEEA EA/生态系统资产/生态系统服务/生态产品/GEPKey words
SEEA EA/ecosystem assets/ecosystem services/ecosystem product/GEP分类
农业科技引用本文复制引用
邱琼,王宏伟,景谦平..GEP核算能代表生态产品价值核算吗?[J].中国国土资源经济,2024,37(4):4-10,7.基金项目
中国资产评估协会"自然资源(森林、草原)价值批量评估体系的构建"(2019105) （森林、草原）
