中国森林生态系统价值核算框架体系与标准化研究
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摘要
森林生态系统是陆地生态系统的主体,在全球生态系统中发挥着重要作用。森林生态系统不仅为人类提供生产、生活所需的木材、薪材、药材、油料、食品、花卉等有形的物质产品和森林休闲、森林文学、森林艺术等无形的精神文化产品,还提供着涵养水源、保育土壤、固碳释氧、净化环境、维持生物多样性等多项生态服务,因此森林生态系统是人类赖以生存和发展的基础,对维护生态平衡和经济社会的发展起着决定性的作用。林业做为国民经济的重要组成部分,既是一项十分重要的公益事业,又是一项不可或缺的基础产业。
森林生态系统价值评估与核算是目前国内外研究的一个热点。通过森林生态系统价值核算,可以反映森林资源对国家经济社会所做的贡献,同时可以体现森林资源在实现可持续发展过程中的重要作用。国外对森林生态系统价值核算研究开展的较早,我国自20世纪70-80年代开始了对森林生态系统价值评估的研究,对森林生态系统价值核算进行了初步探索,并取得了一定研究成果。但要准确评价森林生态系统价值仍然存在一些问题,如核算采用的方法不同、核算范围和内容千差万别、核算的标准不一等,致使核算的最终结果差别较大,无法利用核算结果进行横向比较,也无法做为政策制定参考的依据,更无法将其纳入绿色国民核算体系中去,失去了森林生态系统价值核算的真正意义。
本文从经济学研究的角度出发,系统地梳理和分析了森林生态系统价值核算的理论基础、核算内容和价值评估方法。基于对森林生态系统资产和服务内涵的把握,在遵循科学性、全面系统性、可操作性以及定性与定量研究相结合等原则的基础上,结合国内外现有研究成果,构建了一套适合我国国情和林情的森林生态系统价值核算框架体系,并对核算内容和核算方法进行了标准化。本研究构建的森林生态系统价值核算体系分为森林生态系统资产和森林生态系统服务两个部分,每个部分有着不同的核算内容和具体核算指标,比较全面的体现了森林生态系统的综合价值。
本研究共分为九个章节。第一章介绍了研究背景、研究目的和意义、研究方法和研究的技术路线,综述了国内外森林生态系统价值核算研究现状,并对目前研究中存在的问题进行了剖析;第二章系统阐述了森林生态系统价值核算的理论基础,并对相关概念标准化;第三章是研究的重点与核心部分,在全面分析国内外最新研究成果以及同际、同内对资产、产业和产品分类的基础上,尽可能从量化的角度,尝试构建了我国森林生态系统价值核算框架体系,并详细论述了价值核算内容,综合分析、比较了森林生态系统价值核算方法;第四章对森林生态系统资产与服务的概念与分类进行标准化;第五章、第六章和第七章分别对森林生态系统资产、生态服务和社会效益价值核算的具体内容和价值评价方法进行了研究,提出了各部分价值核算的指标体系,并将核算内容和评价方法进行标准化;第八章选取了贵州省黔南州布依族苗族自治州作为实证研究的案例,把研究所构建的森林生态系统价值核算框架体系用于黔南州的森林生态系统价值核算,通过对研究点森林生态系统价值的评价,不仅进一步验证了所构建的核算框架的科学性和合理性,同时也揭示了森林生态系统对地方经济社会发展所起到的重要作用;最后一章是研究结论、论文的创新点和对未来研究的展望。
通过深入研究得出四点结论:一是在吸收目前森林生态系统核算最新研究成果的基础上,构建了我国森林生态系统价值核算框架体系,并对规范了相关概念、核算内容和核算方法,森林生态系统价值核算框架体系的建立,为科学评价我国森林生态系统价值提供了技术支持;二是把核算框架体系用于贵州省黔南州森林生态系统价值核算研究,准确地核算了该州森林生态系统价值,正确地评价了森林和林业对当地社会经济所做的贡献;三是通过森林生态系统价值核算的研究,使人们能够正确认识森林生态系统的重要性及其对经济与社会所做的贡献,有利于促进全社会对森林资源的保护,也有助于促进森林生态效益补偿机制政策的制定和生态服务的市场化;四是利用研究所构建的森林生态系统价值核算框架体系比较全面的反映了森林生态系统存量和流量的价值,但限于目前人类的认知能力和科技发展水平的局限,还有相当多的生态服务类型人类还没有认识到或无法进行定量核算,这都有待于进一步深入研究。尽管采用真实值的一部分来体现森林生态系统整体价值带有一定的局限性,但足以说明森林生态系统对于人类生存与发展的重要意义。
本研究有以下几点创新:
1、完成了森林生态系统价值核算框架体系的构建和规范,核算框架体系科学合理、全面系统,具有较强的可操作性,为进一步客观准确地评价我国森林生态系统价值奠定了坚实基础;
2、本研究对森林生态系统价值相关概念和定义、资产和服务(产品)的分类、核算框架以及核算方法进行了标准化,较为准确的概括了森林生态系统概念的完整内涵和森林生态系统的全面价值。
3、严格区分了资产核算和生产核算。资产核算中,创新性地引入了生态资产和无形资产(如品牌资产等);
4、首次全面核算了贵州省黔南州森林生态系统的价值。本研究不仅核算了森林生态系统提供的各项服务的价值,分析其对经济社会的贡献,同时也核算了森林生态系统资产价值,并利用核算结果对森林生态系统可持续利用能力进行评价。
5、在定性描述森林生态系统的社会效益基础上,本研究把森林生态系统社会效益分为创造就业、改善投资环境、防灾减灾和森林文化四个部分,并量化每个部分的价值,这也是研究的创新性尝试。
6、首次把森林释放萜烯类物质的价值纳入的森林生态系统核算框架体系,使森林生态系统服务价值的核算更加全面。
7、本研究通过对一个州的森林生态系统价值核算,分析了森林资源对经济与社会发展的贡献,并进行相关的政策含义分析,从而为决策提供参考依据。
Forest ecosystem is the main part of terrestrial ecosystem and plays an important role in the global ecosystem. Forest ecosystem not only provides necessary timber, fuelwood, medicines, fuel, food, flowers and other tangible material products and forest recreation, forest literature, forest art and other invisible forest spiritual and cultural products for human production and life, but also provides many ecosystem services, such as water conservation, soil retention, carbon sequestration and oxygen supply, environment purification and biodiversity maintenance. So forest ecosystem is the base of human survival and development and plays a decisive effect for maintaining ecological balance, economic and social development. As an important part of national economy, forestry is a very important public good and an indispensable basic industry.
Valuation and accounting of forest ecosystem is a hot research at home and abroad. Through value accounting of forest ecosystem,it can reflect the contribution of forest resources to national economy and society and the important role of forest resources in achieving sustainable development process. The research on accounting of forest ecosystem value carried out earlier abroad. In 1970’s-1980’s, China began to study the valuation of forest ecosystem and conducted preliminary exploration of value accounting of forest ecosystem and achieved some research results. But there are still some problems of accurate assessing the value of forest ecosystem. For example, accounting methods are different, the scope and contents of accounts are varied and accounting standards are different, which make the final accounting results vary greatly. The results can not be used for horizontal comparison and used as reference for policy formulation and can not be included in the system of green national accounts, which results in losing the real meaning of value accounting of forest ecosystem.
From the economics angle, the dissertation systematically sorted out and analyzed the theoretical basis, accounting contents and valuation methods of forest ecosystem value accounting. Based on the grasp of the meaning of forest ecosystem assets and services, following the principles of scientific, comprehensive, systematic, operational and the combination of qualitative and quantitative studies and combining existing research results, an accounting framework system of forest ecosystem value which is suitable for China's national conditions and forest conditions was built and accounting contents and accounting methods were standardized. The accounting framework system of forest ecosystem value is divided into two parts: forest ecosystem assets and forest ecosystem services. Each part has different accounting contents, accounting methods and specific accounting index. The framework system reflects a more comprehensive value of forest ecosystem.
The dissertation is divided into nine chapters. The first chapter introduced the research background, purpose, significance, research methods and technical route and reviewed current study situation of value accounting of forest ecosystem at home and abroad. The second chapter systematically described the theoretical basis of value accounting of forest ecosystem and standardization of related concepts. The third chapter is the core of the study. In this chapter, based on a comprehensive analysis of the latest research results at home and abroad as well as classification of assets, industries and products within international and domestic, accounting framework system of forest ecosystem value in China was built as much as possible from the quantitative angle, also in this chapter, the contents of accounting value were discussed in detail and valuation methods of forest ecosystem were comprehensively analyzed and compared. The concepts and categories of forest ecosystem assets and services were standardized in the fourth chapter. Accounting contents and valuation methods of forest ecosystem assets, ecological services and social benefits were studied in the fifth chapter, the sixth chapter and the seventh chapter respectively. Index systems of various parts were put up and accounting contents and valuation methods were standardized. In the eighth chapter, Qiannan Buyi and Miao Autonomous Prefecture of Guizhou Province was selected as a case of empirical research. The accounting framework system of forest ecosystem value was used to assess forest ecosystem value of Qiannan Autonomous Prefecture. Through the value accounting of forest ecosystem of research site, not only the science and rationality of accounting framework was further validated, but also the important role of forest ecosystem to local economic and social development was revealed. The last chapter is the conclusions and innovations of the study and outlook for future research.
Through in-depth study, four conclusions were obtained. Firstly, based on the absorption of the latest research results, accounting framework system of forest ecosystem value in China was built and related concepts, accounting contents and accounting methods were standardized. The establishment of accounting framework system of forest ecosystem value provides technical support for scientific valuating forest ecosystem in China. Secondly, the accounting framework system was used to evaluate forest ecosystem value of Qiannan Autonomous Prefecture of Guizhou Province, which accurately assessed the forest ecosystem value of Qiannan Autonomous Prefecture and correctly evaluated the contribution of forest and forestry to local society and economy. Thirdly, through the study of value accounting of forest ecosystem, people could correctly understand the importance of forest ecosystem and its contribution to economy and society, which could promote the whole society protecting forest resources and promote the policy development of forest ecological benefit compensation mechanism and the marketing of ecological services. Fourthly, though using the accounting framework system of forest ecosystem value comprehensively reflects the value of stocks and flows of forest ecosystem, limited to the current human cognitive ability and the limitations of technology, there are still quite a few types of ecosystem services which humans can not recognize currently and can not be quantitatively accounted. Despite the use of part of the true value to reflect the overall value of forest ecosystem has some limitations, but it explained enough the important significance of forest ecosystem for human survival and development.
This study has some innovations as follows:
1. Accounting framework system of forest ecosystem value in China was built and standardized. The framework system is a scientific, rational and comprehensive system with strong operational and it laid a solid foundation for further objective and accurate assessment of the forest ecosystem value in China.
2. The concepts and definitions of forest ecosystem value, categories of assets and services, accounting framework and accounting methods were standardized, and the full concepts and comprehensive value of forest ecosystem were accurately summarized.
3. Strictly distinguished assets accounting and production accounting of forest ecosystem. Especially in accounting assets, ecological assets and intangible assets (such as brand equity)were innovatively introduced .
4. The value of forest ecosystem of Qiannan Autonomous Prefecture in Guizhou Province was accounted in the first time. Not only the value of forest ecosystem was accounted and the economic contribution to society were analysed, but also the assets value of forest ecosystem were accounted. At the same time, using the accounting results, the sustainable use ability of forest ecosystem was evaluated.
5. Based on qualitative description of the social benefits of forest ecosystem, social benefits were divided into four parts: job opportunity, investment environment improvement, disaster prevention and mitigation and forest culture. The value of each part was quantified, which is an innovative try.
6. It is the first time to bring the value of terpenoid substances released from forest into accounting framework system of forest ecosystem value, which made the value accounting of forest ecosystem services more comprehensive.
7. Through accounting forest ecosystem value of Qiannan Autonomous Prefecture of Guizhou Province, the dissertation analyzed the contribution of forest resources to economy and social development and analyzed the associated policy implications which could provide references for decision-making.
森林生态系统价值评估与核算是目前国内外研究的一个热点。通过森林生态系统价值核算,可以反映森林资源对国家经济社会所做的贡献,同时可以体现森林资源在实现可持续发展过程中的重要作用。国外对森林生态系统价值核算研究开展的较早,我国自20世纪70-80年代开始了对森林生态系统价值评估的研究,对森林生态系统价值核算进行了初步探索,并取得了一定研究成果。但要准确评价森林生态系统价值仍然存在一些问题,如核算采用的方法不同、核算范围和内容千差万别、核算的标准不一等,致使核算的最终结果差别较大,无法利用核算结果进行横向比较,也无法做为政策制定参考的依据,更无法将其纳入绿色国民核算体系中去,失去了森林生态系统价值核算的真正意义。
本文从经济学研究的角度出发,系统地梳理和分析了森林生态系统价值核算的理论基础、核算内容和价值评估方法。基于对森林生态系统资产和服务内涵的把握,在遵循科学性、全面系统性、可操作性以及定性与定量研究相结合等原则的基础上,结合国内外现有研究成果,构建了一套适合我国国情和林情的森林生态系统价值核算框架体系,并对核算内容和核算方法进行了标准化。本研究构建的森林生态系统价值核算体系分为森林生态系统资产和森林生态系统服务两个部分,每个部分有着不同的核算内容和具体核算指标,比较全面的体现了森林生态系统的综合价值。
本研究共分为九个章节。第一章介绍了研究背景、研究目的和意义、研究方法和研究的技术路线,综述了国内外森林生态系统价值核算研究现状,并对目前研究中存在的问题进行了剖析;第二章系统阐述了森林生态系统价值核算的理论基础,并对相关概念标准化;第三章是研究的重点与核心部分,在全面分析国内外最新研究成果以及同际、同内对资产、产业和产品分类的基础上,尽可能从量化的角度,尝试构建了我国森林生态系统价值核算框架体系,并详细论述了价值核算内容,综合分析、比较了森林生态系统价值核算方法;第四章对森林生态系统资产与服务的概念与分类进行标准化;第五章、第六章和第七章分别对森林生态系统资产、生态服务和社会效益价值核算的具体内容和价值评价方法进行了研究,提出了各部分价值核算的指标体系,并将核算内容和评价方法进行标准化;第八章选取了贵州省黔南州布依族苗族自治州作为实证研究的案例,把研究所构建的森林生态系统价值核算框架体系用于黔南州的森林生态系统价值核算,通过对研究点森林生态系统价值的评价,不仅进一步验证了所构建的核算框架的科学性和合理性,同时也揭示了森林生态系统对地方经济社会发展所起到的重要作用;最后一章是研究结论、论文的创新点和对未来研究的展望。
通过深入研究得出四点结论:一是在吸收目前森林生态系统核算最新研究成果的基础上,构建了我国森林生态系统价值核算框架体系,并对规范了相关概念、核算内容和核算方法,森林生态系统价值核算框架体系的建立,为科学评价我国森林生态系统价值提供了技术支持;二是把核算框架体系用于贵州省黔南州森林生态系统价值核算研究,准确地核算了该州森林生态系统价值,正确地评价了森林和林业对当地社会经济所做的贡献;三是通过森林生态系统价值核算的研究,使人们能够正确认识森林生态系统的重要性及其对经济与社会所做的贡献,有利于促进全社会对森林资源的保护,也有助于促进森林生态效益补偿机制政策的制定和生态服务的市场化;四是利用研究所构建的森林生态系统价值核算框架体系比较全面的反映了森林生态系统存量和流量的价值,但限于目前人类的认知能力和科技发展水平的局限,还有相当多的生态服务类型人类还没有认识到或无法进行定量核算,这都有待于进一步深入研究。尽管采用真实值的一部分来体现森林生态系统整体价值带有一定的局限性,但足以说明森林生态系统对于人类生存与发展的重要意义。
本研究有以下几点创新:
1、完成了森林生态系统价值核算框架体系的构建和规范,核算框架体系科学合理、全面系统,具有较强的可操作性,为进一步客观准确地评价我国森林生态系统价值奠定了坚实基础;
2、本研究对森林生态系统价值相关概念和定义、资产和服务(产品)的分类、核算框架以及核算方法进行了标准化,较为准确的概括了森林生态系统概念的完整内涵和森林生态系统的全面价值。
3、严格区分了资产核算和生产核算。资产核算中,创新性地引入了生态资产和无形资产(如品牌资产等);
4、首次全面核算了贵州省黔南州森林生态系统的价值。本研究不仅核算了森林生态系统提供的各项服务的价值,分析其对经济社会的贡献,同时也核算了森林生态系统资产价值,并利用核算结果对森林生态系统可持续利用能力进行评价。
5、在定性描述森林生态系统的社会效益基础上,本研究把森林生态系统社会效益分为创造就业、改善投资环境、防灾减灾和森林文化四个部分,并量化每个部分的价值,这也是研究的创新性尝试。
6、首次把森林释放萜烯类物质的价值纳入的森林生态系统核算框架体系,使森林生态系统服务价值的核算更加全面。
7、本研究通过对一个州的森林生态系统价值核算,分析了森林资源对经济与社会发展的贡献,并进行相关的政策含义分析,从而为决策提供参考依据。
Forest ecosystem is the main part of terrestrial ecosystem and plays an important role in the global ecosystem. Forest ecosystem not only provides necessary timber, fuelwood, medicines, fuel, food, flowers and other tangible material products and forest recreation, forest literature, forest art and other invisible forest spiritual and cultural products for human production and life, but also provides many ecosystem services, such as water conservation, soil retention, carbon sequestration and oxygen supply, environment purification and biodiversity maintenance. So forest ecosystem is the base of human survival and development and plays a decisive effect for maintaining ecological balance, economic and social development. As an important part of national economy, forestry is a very important public good and an indispensable basic industry.
Valuation and accounting of forest ecosystem is a hot research at home and abroad. Through value accounting of forest ecosystem,it can reflect the contribution of forest resources to national economy and society and the important role of forest resources in achieving sustainable development process. The research on accounting of forest ecosystem value carried out earlier abroad. In 1970’s-1980’s, China began to study the valuation of forest ecosystem and conducted preliminary exploration of value accounting of forest ecosystem and achieved some research results. But there are still some problems of accurate assessing the value of forest ecosystem. For example, accounting methods are different, the scope and contents of accounts are varied and accounting standards are different, which make the final accounting results vary greatly. The results can not be used for horizontal comparison and used as reference for policy formulation and can not be included in the system of green national accounts, which results in losing the real meaning of value accounting of forest ecosystem.
From the economics angle, the dissertation systematically sorted out and analyzed the theoretical basis, accounting contents and valuation methods of forest ecosystem value accounting. Based on the grasp of the meaning of forest ecosystem assets and services, following the principles of scientific, comprehensive, systematic, operational and the combination of qualitative and quantitative studies and combining existing research results, an accounting framework system of forest ecosystem value which is suitable for China's national conditions and forest conditions was built and accounting contents and accounting methods were standardized. The accounting framework system of forest ecosystem value is divided into two parts: forest ecosystem assets and forest ecosystem services. Each part has different accounting contents, accounting methods and specific accounting index. The framework system reflects a more comprehensive value of forest ecosystem.
The dissertation is divided into nine chapters. The first chapter introduced the research background, purpose, significance, research methods and technical route and reviewed current study situation of value accounting of forest ecosystem at home and abroad. The second chapter systematically described the theoretical basis of value accounting of forest ecosystem and standardization of related concepts. The third chapter is the core of the study. In this chapter, based on a comprehensive analysis of the latest research results at home and abroad as well as classification of assets, industries and products within international and domestic, accounting framework system of forest ecosystem value in China was built as much as possible from the quantitative angle, also in this chapter, the contents of accounting value were discussed in detail and valuation methods of forest ecosystem were comprehensively analyzed and compared. The concepts and categories of forest ecosystem assets and services were standardized in the fourth chapter. Accounting contents and valuation methods of forest ecosystem assets, ecological services and social benefits were studied in the fifth chapter, the sixth chapter and the seventh chapter respectively. Index systems of various parts were put up and accounting contents and valuation methods were standardized. In the eighth chapter, Qiannan Buyi and Miao Autonomous Prefecture of Guizhou Province was selected as a case of empirical research. The accounting framework system of forest ecosystem value was used to assess forest ecosystem value of Qiannan Autonomous Prefecture. Through the value accounting of forest ecosystem of research site, not only the science and rationality of accounting framework was further validated, but also the important role of forest ecosystem to local economic and social development was revealed. The last chapter is the conclusions and innovations of the study and outlook for future research.
Through in-depth study, four conclusions were obtained. Firstly, based on the absorption of the latest research results, accounting framework system of forest ecosystem value in China was built and related concepts, accounting contents and accounting methods were standardized. The establishment of accounting framework system of forest ecosystem value provides technical support for scientific valuating forest ecosystem in China. Secondly, the accounting framework system was used to evaluate forest ecosystem value of Qiannan Autonomous Prefecture of Guizhou Province, which accurately assessed the forest ecosystem value of Qiannan Autonomous Prefecture and correctly evaluated the contribution of forest and forestry to local society and economy. Thirdly, through the study of value accounting of forest ecosystem, people could correctly understand the importance of forest ecosystem and its contribution to economy and society, which could promote the whole society protecting forest resources and promote the policy development of forest ecological benefit compensation mechanism and the marketing of ecological services. Fourthly, though using the accounting framework system of forest ecosystem value comprehensively reflects the value of stocks and flows of forest ecosystem, limited to the current human cognitive ability and the limitations of technology, there are still quite a few types of ecosystem services which humans can not recognize currently and can not be quantitatively accounted. Despite the use of part of the true value to reflect the overall value of forest ecosystem has some limitations, but it explained enough the important significance of forest ecosystem for human survival and development.
This study has some innovations as follows:
1. Accounting framework system of forest ecosystem value in China was built and standardized. The framework system is a scientific, rational and comprehensive system with strong operational and it laid a solid foundation for further objective and accurate assessment of the forest ecosystem value in China.
2. The concepts and definitions of forest ecosystem value, categories of assets and services, accounting framework and accounting methods were standardized, and the full concepts and comprehensive value of forest ecosystem were accurately summarized.
3. Strictly distinguished assets accounting and production accounting of forest ecosystem. Especially in accounting assets, ecological assets and intangible assets (such as brand equity)were innovatively introduced .
4. The value of forest ecosystem of Qiannan Autonomous Prefecture in Guizhou Province was accounted in the first time. Not only the value of forest ecosystem was accounted and the economic contribution to society were analysed, but also the assets value of forest ecosystem were accounted. At the same time, using the accounting results, the sustainable use ability of forest ecosystem was evaluated.
5. Based on qualitative description of the social benefits of forest ecosystem, social benefits were divided into four parts: job opportunity, investment environment improvement, disaster prevention and mitigation and forest culture. The value of each part was quantified, which is an innovative try.
6. It is the first time to bring the value of terpenoid substances released from forest into accounting framework system of forest ecosystem value, which made the value accounting of forest ecosystem services more comprehensive.
7. Through accounting forest ecosystem value of Qiannan Autonomous Prefecture of Guizhou Province, the dissertation analyzed the contribution of forest resources to economy and social development and analyzed the associated policy implications which could provide references for decision-making.
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