资源科学 ›› 2018, Vol. 40 ›› Issue (10): 1901-1914.doi: 10.18402/resci.2018.10.01

• •    下一篇

关于自然资源与生态系统核算若干概念的讨论

邱琼1(), 施涵2()   

  1. 1. 国家统计局国民经济核算司,北京 100826
    2. 香港城市大学公共政策系,香港 999077
  • 收稿日期:2018-08-08 修回日期:2018-09-14 出版日期:2018-10-25 发布日期:2018-10-20
  • 作者简介:

    作者简介:邱琼,女,四川内江人,博士,高级统计师,研究方向为资源环境核算。E-mail : qiuq@stats.gov.cn

  • 基金资助:
    徐州市生态园林城市建设综合效益评价研究

Differentiation of the core concepts of natural resourceand ecosystem accounting

Qiong QIU1(), Han SHI2()   

  1. 1. Department of National Accounts, National Bureau of Statistics, Beijing 100826, China
    2. Department of Public Policy, City University of Hong Kong, Hong Kong SAR 999077, China
  • Received:2018-08-08 Revised:2018-09-14 Online:2018-10-25 Published:2018-10-20

摘要:

近年来自然资源和生态系统核算引起了中国生态环境学者以外的经济学家、会计核算和统计研究人员等的关注,但不同学科人员对其核心概念产生了不同的、甚至相互矛盾的认识。为此,本文首先概要介绍了环境经济核算体系的首个国际统计标准——《2012年环境经济核算体系:中心框架》(SEEA CF)和准标准——《2012年环境经济核算体系:实验性生态系统核算》(SEEA EEA)的主要特点和功能。接着,阐明了自然资源和生态系统核算所涉若干核心概念——自然资源、环境资产、自然资源资产、生态系统资产、生态系统服务、交换价值和自然资本——的内涵,并就上述核心概念在《2008年国民账户体系》(2008 SNA)、SEEA CF和中国自然资源资产负债表编制试点方案下的定义差异,及其与国民核算重要概念的相互关系进行了讨论。本文特别分析了绿色GDP在中国提出的背景、研究进展、理论缺陷以及在实践中面临的挑战。在此基础上,本文提出了生态系统核算的最终目标暨核算框架,阐述中国现阶段开展生态系统核算所面临的诸多困难,并对中国开展资源环境核算特别是生态系统核算提出了有针对性的政策建议。

关键词: 自然资源, 环境资产, 自然资本, 自然资源资产, 生态系统资产, 生态系统服务, 交换价值, 绿色GDP

Abstract:

Natural resource accounting and ecosystem accounting have recently drawn the interest of economists, accountants, and statisticians apart from the traditional environmental scientists and ecologists. However, the rapidly growing body of research from different disciplines has also led to diverging and even contradicting understandings of the core concepts. To address this major issue, the current study reviews the main characteristics and functions of the System of Environmental- Economic Accounting 2012 Central Framework (SEEA CF) and System of Environmental-Economic Accounting 2012 Experimental Ecosystem Accounting (SEEA EEA). Then, we elaborate the connotations of the core concepts related to natural resource accounting and ecosystem accounting (i.e., natural resources, environmental assets, natural resource asset, ecosystem assets, ecosystem services, exchange value, and natural capital), as well as their respective relationships and differences vis-à-vis System of National Accounts 2008 (2008 SNA), SEEA CF, and the Pilot NRBS Scheme of China. Particularly, we conduct a detailed review of the background, research progress, theoretical flaws, and practical challenges of accounting Green GDP in China. Furthermore, this paper puts forward the principal goal and accounting framework for ecosystem accounting, points out several difficulties in connection with ecosystem accounting in China, and provides some policy recommendations pertinent to the implementation of natural resource and environmental accounting, and in particular ecosystem accounting in China.

Key words: natural resources, environmental assets, natural capital, natural resource asset, ecosystem assets, ecosystem services, exchange value, green GDP