我国生态产品价值核算标准文件现状与分析

• 作者： 尹菁 ^1,3 刘梓欣 ^1,3 杨慧杰 ^1,3 胡惠永 ⁴ 张耿杰 ^2,3
• 作者单位：
  1.  云南农业大学资源与环境学院

  2.  云南农业大学教务处

  3.  云南省耕地培育与产能提升重点实验室

  4.  云南农业大学新农科综合实践教学基地
• 通讯作者： 张耿杰 
• 发布时间：2026-01-04

摘要: 为解决生态产品价值核算“度量难、交易难、抵押难、变现难”等问题，推动生态文明建设与经济可持续发展，文章对我国当前生态产品价值核算标准文件进行分析。研究采用文献研究法和区域差异分析法，梳理并分析了核算标准文件的类型、核算对象和核算方法。结果表明：在政策推动下，我国生态产品价值核算标准文件数量在2020年后显著增加，截至2024年年底，共发布38部标准文件，其中地方标准占比达89.4%，且东南沿海和中西部生态功能区省份更为积极；核算对象涉及行政区域、特定区域、生态系统和特定产品等四类；核算方法主要有直接市场法、替代市场法和虚拟市场法，且各地区结合自身生态资源特点因地制宜制定核算标准和方法。总体而言，我国生态产品价值核算标准文件在政策推动下发展迅速，但存在地区差异和术语使用不统一等问题，需要制定统一核算标准框架、优化核算方法，以推动生态产品价值核算体系的完善和结果的应用。

Abstract: Abstract: To address the issues of "difficult measurement, difficult trading, difficult mortgage, and difficult monetization" in eco-product value accounting and promote eco-civilization construction and sustainable economic development, this paper analyzes the current status of eco-product value accounting standards in China. The study employs literature review and regional difference analysis methods to sort out and analyze the types, accounting objects, and accounting methods of the standards. The results show that under policy promotion, the number of eco-product value accounting standards in China has significantly increased since 2020, by the end of 2024, a total of 38 standards have been issued, with local standards accounting for 89.4%, and provinces in the southeast coastal and central and western eco-function zones being more active; the accounting objects cover four categories, which include administrative regions, specific regions, ecosystems, and specific products; the accounting methods mainly include direct market methods, substitute market methods, and virtual market methods, and each region formulates accounting standards and methods based on its own eco-resource characteristics. Overall, the development of eco-product value accounting standards in China has been rapid under policy promotion, but there are regional differences and inconsistent use of terms, it is necessary to formulate a unified accounting standard framework and optimize accounting methods to promote the improvement of the eco-product value accounting system and the application of its results.

• 分类： 理论经济学 >> 人口、资源与环境经济学 应用经济学 >> 区域经济学 公共管理学 >> 土地资源管理
• 稿件状态： 已被期刊录用
• 引用： PSSXiv:202601.00387 (或此版本 PSSXiv:202601.00387V1)
  DOI:10.19676/j.cnki.1672-6995.001288
  CSTR:32012.36.PSSXiv.202601.00387
• 推荐引用方式： 尹菁1,3,刘梓欣,杨慧杰,胡惠永,张耿杰².我国生态产品价值核算标准文件现状与分析.哲学社会科学预印本平台:https://zsyyb.cn/abs/202601.00387.[PSSXiv:202601.00387V1] (点此复制)