统计与决策2025，Vol.41Issue(1)：34-40,7.DOI:10.13546/j.cnki.tjyjc.2025.01.006
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
摘要
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分类
管理科学引用本文复制引用
罗雷,王永瑜,史亚娟..SEEA-EA视角下生态产品核算理论与方法研究[J].统计与决策,2025,41(1):34-40,7.基金项目
国家社会科学基金一般项目(22BTJ002) （22BTJ002）
甘肃省教育厅"双一流"重点科研项目(GSSYLXM-06) （GSSYLXM-06）
甘肃省教育科技创新项目(2022A-090) （2022A-090）
兰州财经大学重点科研项目(Lzufe2021B-008) （Lzufe2021B-008）
