会计学院知识库

生态产品是我国在生态文明理念下产生的独创性概念，其内涵涉及政治、经济、文化和社会等众多领域，为将“绿水青山”转化为“金山银山”提供了物质载体。2012 年以来，我国生态文明建设极大地促进了生态产品价值计量标准的研究，也推动了生态产品价值计量结果的试点实践。此外，后疫情时代，人民群众对丰富健康的生态产品的诉求更加强烈。为满足人民诉求，当务之急是构建一套科学的生态产品价值计量方法，以推动建立生态产品价值实现机制，提供更多生态产品。但至今为止，关于生态产品价值计量标准和方法，学术界仍未有统一定论。为此，2021 年我国政府明确提出，要充分考虑不同类型生态产品商品属性，建立反映生态产品保护和开发成本的价值核算方法。

鉴于此，本文立足于生态文明建设的大背景，以我国当前生态产品价值计量中存在的问题为出发点，在充分了解现有生态产品价值计量方法利弊的基础上，提出运用反映生态产品保护和开发成本的环境重置成本法计量生态产品价值的合理性，并大胆尝试运用环境重置成本法计量旭康公司平凉红牛这一生态产品的价值。计算得出旭康公司平凉红牛的生态产品价值为每头 13.74 万元，这一结果反映的是平凉红牛的最低成本，然后将旭康公司每头平凉红牛的收入和其成本进行比较后，发现收入大于成本，也就是说旭康公司平凉红牛的经营是非常成功的，其平凉红牛生态产品的价值是被市场认可且得到实现的。本文重点解决的是生态产品价值计量问题，旨在通过运用环境重置成本法构建多因子三层复合成本计量模型，然后将这一模型运用在计量旭康公司平凉红牛生态产品价值上。其次，本文通过案例分析，验证环境重置成本法的可行性，从而为生态产品价值计量方法体系的建立提供一定的参考，为生态产品价值实现提供量化标准。

Ecological product is an original concept produced by my country under the concept of ecological civilization. Its connotation involves many fields such as politics, economy, culture and society. It provides a material carrier for transforming "lucid waters and lush mountains" into "invaluable assets". Since 2012, the construction of ecological civilization in my country has greatly promoted the research on the measurement standard of ecological product value, and also promoted the pilot practice of the measurement result of ecological product value. In addition, in the post-epidemic era, the people's demands for rich and healthy ecological products are even stronger. In order to meet the demands of the people, it is imperative to build a set of scientific ecological product value measurement methods to promote the establishment of an ecological product value realization mechanism and provide more ecological products. But so far, there is still no unified conclusion in the academic circle about the measurement standards and methods of ecological product value. To this end, in 2021, the Chinese government clearly stated that it is necessary to fully consider the commodity attributes of different types of ecological products, and establish a value accounting method that reflects the protection and development costs of ecological products.

In view of this, this paper is based on the background of ecological civilization construction, taking the problems existing in the current ecological product value measurement in my country as the starting point, and on the basis of fully understanding the advantages and disadvantages of the existing ecological product value measurement methods, proposes the application of reflecting the protection and development of ecological products. The environmental replacement cost method of cost is used to measure the rationality of the value of ecological products, and boldly try to use the environmental replacement cost method to measure the value of the ecological product of Xukang Pingliang Red Bull. 137,400 yuan per head, this result reflects the cost of Pingliang Red Bull, and then compares the income of each Pingliang Red Bull of Xukang with its cost, and finds that the income is greater than the cost, which means that the operation of Xukang Pingliang Red Bull is Very successful, the value of its Pingliang Red Bull ecological products has been recognized and realized by the market. This paper focuses on the problem of ecological product value measurement. It aims to construct a multi-factor three-layer composite cost measurement model by using the environmental replacement cost method, and then apply this model to the measurement of the value of Xukang's Pingliang Red Bull ecological products. Secondly, through case analysis, this paper verifies the feasibility of the environmental replacement cost method, so as to provide a certain reference for the establishment of the ecological product value measurement method system.