基于"资源-资产-资本-资金"转化路径的森林碳汇价值实现机制OA北大核心CSSCICSTPCD

The value realization of forest carbon sink is an important part of fulfilling the goals of'value preservation and apprecia-tion'and'implementation of rights and interests'in the pilot work of the principal-agent mechanism for the state ownership of natural resource assets.The transformation path of'resource-asset-capital-fund'has been generated in the process of dealing with the dilem-ma of realizing the value of natural resource assets,realizing the concept that'lucid waters and lush mountains are invaluable assets,'and satisfying the pilot requirements of the principal-agent mechanism of state-owned natural resource assets.It is a value realization path aimed at realizing returns on natural resource assets.Since forest carbon sinks have the attributes of'resource,''asset,''capi-tal,'and'fund,'this study proposes a path to realize the value of natural resource assets based on the transformation of'resources-as-sets-capital-fund.'Taking the value realization of forest carbon sink as the lever point,this study clarifies the obstacle mechanism re-stricting this value realization of forest carbon sink from the perspective of the'resource-asset-capital-fund'transformation path.It is found that the unclear principal-agent mechanism hinders the transformation of'resources'into'assets,'the sluggish development of the forest carbon sink industry curbs the transformation of'assets'into'capital,'and the disadvantages of imperfect market mecha-nisms hinder the transformation of'capital'into'fund,'which ultimately leads to the sluggish process of the value realization of forest carbon sink.Based on this,this study constructs a forest resource asset ownership principal-agent mechanism with government organiza-tions as the main body,a forest carbon sink industry support system with forest carbon sink industry as the main body,and a forest car-bon sink market trading system with market platforms as the main body,which together construct a multi-dimensional system for the val-ue realization of forest carbon sink with two-way cross-empowerment and coordinated promotion of the'resource-asset-capital-fund'transformation and the implementation of owners'rights and interests.This study explores the issues of clarifying the rights and respon-sibilities for the management of forest resource assets,promoting the efficient allocation of assets,preserving and appreciating their val-ue,and visualizing the benefits for asset owners.It is expected that this study will provide new ideas for the reform of the natural re-source asset management system.