GEP核算能代表生态产品价值核算吗?OACHSSCD

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.