会计学院知识库

近年来随着经济的飞速发展，森林资源的过度开发利用使生态系统遭受了严重的破坏，导致各类生态环境问题频发。目前，我国已采取了一系列措施来治理生态环境问题，十八大已明确提出要建立生态补偿制度。生态补偿制度作为一种经济手段和制度安排，解决了环境资源在供给和消费过程中的外部性问题，能够有效协调生态环境保护中相关各方的利益关系，在全球已被广泛使用。只有确定科学、合理的生态补偿价值，把补偿标准量化，生态补偿制度才能得以有效实施。

本文把陇南市作为研究对象，从环境会计的角度出发，引入环境重置成本法进行森林生态补偿价值计量研究。首先，通过分析文献资料，总结现有的计量方法，确定森林生态补偿价值计量的设计思路，把环境重置成本法作为本文的基本计量方法。其次，对环境重置成本法进行分析，依据森林生态系统服务功能评价指标，将森林生态环境治理过程中发生的所有成本归集、分类，建立三层成本计量模型，包括恢复层成本、维护层成本和战略层成本。最后，根据相关政府文件和治理措施，运用该模型对陇南市森林生态补偿价值进行核算，最终得到的核算数据为272.45亿元，合理反映了陇南市森林生态补偿的价值。此外，本文还结合计量结果，讨论了补偿主、客体，补偿原则、方式和标准，对陇南市森林生态补偿制度进行设计，并就其如何完善提出几点建议。 

With the rapid economic development in recent years, the over-exploitation and utilization of forest resources has caused serious damage to the ecosystem, leading to frequent occurrence of various ecological and environmental problems. At present, our country has adopted a series of measures to control the ecological environment problems, and the 18th National Congress of the Communist Party of our country has clearly proposed the establishment of an ecological compensation system. As an economic means and institutional arrangement, the ecological compensation system solves the externality problem of environmental resources in the supply and consumption process, and can effectively coordinate the interests of all parties involved in the ecological environment protection. It has been widely used worldwide. Only by determining the scientific and reasonable value of ecological compensation and quantifying the compensation standard can the ecological compensation system be effectively implemented.

This article takes Longnan City as the research object, from the perspective of environmental accounting, introduces the environmental replacement cost method to study the value of forest ecological compensation. Firstly, by analyzing the literature, summarizing the existing measurement methods, determining the design thinking of forest ecological compensation value measurement, and taking the environmental replacement cost method as the basic measurement method of this article. Secondly, analyze the environmental replacement cost method, collect and classify all the costs incurred in the process of forest ecological environmental governance based on the evaluation index of the forest ecosystem service function, and establish a three-tier cost measurement model, including the recovery layer cost, the maintenance layer cost and the strategic layer cost. Finally, according to relevant government documents and governance measures, the model is used to calculate the value of forest ecological compensation in Longnan City. The final accounting data is 27.245 billion yuan, which reasonably reflects the value of forest ecological compensation in Longnan City. In addition, this article also discusses the subject and object of compensation, principles, methods and standards of compensation in combination with the measurement result, designs the forest ecological compensation system in Longnan City, and puts forward several suggestions on how to improve it.