会计学院知识库

近年来，在经济处于高速化发展的趋势下，人们对生活质量的要求和自身的消费能力都处于持续上升的状态，与过去相比，人均可支配收入也有了大幅度的增长，过去备受欢迎的物质产品和文化产品已经不能完全满足人们的需求，便开始尝试以生态产品来打破僵局。但是生态产品不仅供给不足，而且相比其他产品，它的度量、交易、抵押和变现都比较困难，影响了经济、社会的高质量发展。随着习近平总书记生态产品和两山理念的提出，如何将生态优势转化为经济效益，实现生态产品价值成为学者们研究的热点。但学者们更多的将研究对象集中在比较宏观的层面，比如某个市，某个自然资源，且采用的价值计量方法存在不足之处，并没有从微观角度，如古旧村落出发。而古旧村落历史悠久，拥有着丰富的自然和文化资源，研究其生态产品价值实现具有重要的战略意义。

本文认为生态产品价值的实现是当生态产品的保护开发成本小于其所带来的经济价值时的结果，因此以抚州竹桥古村作为研究对象，从环境会计的角度出发，引入环境重置成本法进行古旧村落生态产品价值计量，分析竹桥古村生态产品价值实现情况，梳理竹桥古村生态产品价值实现的路径，挖掘潜在的价值实现路径机理，构建古旧村落生态产品价值实现机制，以期为其他古旧村落生态产品价值的计量和实现提供参考。首先，通过分析文献资料，根据文件最新指示，确定古旧村落生态产品价值计量的设计思路，并把环境重置成本法作为本文的基本计量方法。其次，依据古旧村落生态产品的种类和特征，将古旧村落生态环境治理过程中发生的所有成本分类归集，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。再次，根据竹桥古村相关政府文件和治理措施，运用该模型对竹桥古村生态产品的价值进行核算，最终得到的核算数据为0.89亿元。最后，将计量得出的生态产品成本（最低的生态产品价值）与其带来的经济收入对比，判断得出竹桥古村生态产品价值得以实现，在此基础上梳理竹桥古村的价值实现路径，为古旧村落总结出一套生态产品价值实现机制，希望能够助力古旧村落更好的实现生态产品价值。

In recent years, under the trend of rapid economic development, people's requirements for the quality of life and their own consumption power are in a state of continuous increase. Compared with the past, per capita disposable income has also increased significantly, which has been widely The welcome material products and cultural products can no longer fully meet people's needs, so they began to try to break the deadlock with ecological products. However, the supply of ecological products is not only insufficient, but compared with other products, its measurement, transaction, mortgage and realization are more difficult, which affects the high-quality development of the economy and society. With General Secretary Xi Jinping's proposal of ecological products and the concept of two mountains, how to convert ecological advantages into economic benefits and realize the value of ecological products has become a hot topic of research by scholars. However, scholars focus more on the macroscopic level, such as a certain city or a certain natural resource, and the value measurement method adopted has shortcomings, and does not start from a microscopic perspective, such as ancient villages. The ancient villages have a long history and rich natural and cultural resources, and it is of strategic significance to study the realization of the value of their ecological products. This paper believes that the realization of the value of ecological products is the result when the protection and development costs of ecological products are less than the economic value brought by them. Therefore, taking the ancient village of Zhuqiao in Fuzhou as the research object, from the perspective of environmental accounting, the environmental replacement cost method is introduced. Measure the value of ecological products in ancient villages, analyze the value realization of ecological products in Zhuqiao Ancient Village, sort out the path of ecological product value realization in Zhuqiao Ancient Village, explore potential value realization path mechanisms, and build a mechanism for realizing the value of ecological products in ancient villages, in order to help other ancient villages. Provide reference for the measurement and realization of the value of village ecological products. First, by analyzing the literature and according to the latest instructions of the documents, the design idea of the value measurement of ecological products in ancient villages is determined, and the environmental replacement cost method is used as the basic measurement method of this paper. Secondly, according to the types and characteristics of ecological products in ancient villages, all costs incurred in the process of ecological environment governance in ancient villages are classified and collected, and a three-tier cost measurement model is established, including restoration-level costs, maintenance-level costs and strategic-level costs. Thirdly, according to the relevant government documents and governance measures of Zhuqiao Ancient Village, the model was used to calculate the value of ecological products in Zhuqiao Ancient Village, and the final accounting data was 89 million yuan. By comparing the value of ecological products) with the economic income it brings, it is judged that the value of ecological products in Zhuqiao Ancient Village has been realized. It is hoped that it can help ancient villages to better realize the value of ecological products.