生態(tài)系統(tǒng)生產總值的內涵、核算框架與實施條件——統(tǒng)計視角下的設計與論證

摘要： 基于已有研究和中國當前實踐,對GEP的內涵和核算框架進行理論論證,以期為GEP的后續(xù)應用開發(fā)提供基本規(guī)范。(1)辨析當前GEP已有定義,提出了經過優(yōu)化的GEP定義:特定時期內一區(qū)域生態(tài)系統(tǒng)為經濟生產和人類其他活動提供的最終產出價值,具體包括生態(tài)供應品、生態(tài)調節(jié)服務和生態(tài)文化服務三個組成部分。(2)確定GEP在以下兩個方面的應用價值:輔助GDP評價區(qū)域發(fā)展業(yè)績;為區(qū)域生態(tài)補償提供標準。(3)參照國內生產總值(GDP)核算原理,設計出一套生態(tài)系統(tǒng)供應品和服務供給表和使用表,在此基礎上生成了規(guī)范的GEP核算表和核算方法。(4)將框架設計落實到GEP核算實施層面,提出了后續(xù)需要考慮的相關分類體系、關鍵節(jié)點、實物和價值核算方法設計等重要問題及解決思路。
In response to the needs of ecological civilization construction, an upsurge of experimental accounting of Gross Ecosystem Product(GEP) has been set off in recent years in China. Nonetheless, the fundamental research on GEP is still lagging behind. Based on the international literature and current practices in China, this paper discusses the connotation and accounting framework of GEP in order to provide guidance for applications of GEP in the future.(1) By analyzing the existing GEP definitions, this paper proposes an improved GEP definition: the gross value of final provisions and services that are provided by ecosystems for economic production and other human activities in a specific area in a given period of time, including three components: the values of provisioning products, the value of regulating services and the value of cultural services.(2) Considering the requirements of China′s ecological civilization construction, this paper clarifies two applications of GEP. One is to assist GDP to evaluate the regional development performances, and the other is to determine the regional ecological compensation standards.(3) The supply table and the use table of provisioning products, regulating services and cultural services are designed according to the Gross Domestic Product(GDP) accounting principles, and a normal set of GEP accounting tables and accounting methods are formed.(4) This paper proposes some essential issues and their solutions for implementation of GEP accounting framework, including related classification systems, key nodes, and the design of accounting methods in physical and monetary terms.