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生态农产品是在生态农业生产模式下收获的农产品，属于生态产品，拥有较高的价值。依据生态农产品变现价格是否等于或高于生态农产品价值，判断生态农产品价值是否得以实现。生态农产品价值实现研究由生态农产品价值识别、核算以及实现三部分所构成。其中，准确核算生态农产品价值是研究生态农产品价值实现的基础。“杨秸秆”是甘肃省具有代表性的生态农产品种植和销售企业，其种植基地遍布甘肃省多个地市，客户群体集中为兰州市乃至全国的生态农产品喜好者。在生态农产品种植技术与营销模式方面，“杨秸秆”具备独特之处。因此，选取“杨秸秆”作为研究案例开展生态农产品全产业链的生态产品价值实现研究，对于建立健全生态农产品价值实现机制具有重要意义。

本文系统梳理生态农产品价值核算方法，对比总结各类生态农产品价值核算方法的优缺点，发现环境重置成本法是从环境会计角度出发，分别计量恢复、维护农田生态系统生态服务功能的成本和机会成本，核算生态农产品价值的方法。环境重置成本法能够客观准确地核算生态农产品价值，其核算结果对于开展生态农产品价值实现研究具有重要意义。本文选取“杨秸秆”作为研究案例，从生态农产品全产业链，分析“杨秸秆”生态农产品价值创造过程，基于环境重置成本法，构建用于生态农产品价值核算的多因子三层成本核算模型，核算“杨秸秆”生态农产品价值，判断“杨秸秆”生态农产品价值是否得以实现，归纳可供其他生态农产品生产及销售企业参考的经验与启示。研究发现：（1）“杨秸秆”生态农产品价值是由科研院所、农民、代加工工厂和“杨秸秆”企业共同创造。（2）“杨秸秆”生态农产品价值为1.466303亿元，“杨秸秆”生态农产品变现价格为1.903425亿元，“杨秸秆”生态农产品完成超额变现，其生态产品价值得以实现，生态农产品价值实现率约为1.3。（3）生态农产品市场溢价是“杨秸秆”生态产品价值实现的主要方式，在“杨秸秆”生态产品价值实现过程中，“微信社群销售生态农产品”这一高效的营销模式发挥了重要作用。

Ecological agricultural products are agricultural products harvested using ecological agricultural production models and are ecological products. Therefore, ecological agricultural products have value. Whether ecological agricultural products are realised at or above the value of ecological agricultural products becomes the criterion for determining whether the value of ecological agricultural products is realised. Research on the realisation of the value of ecological agricultural products usually includes three parts: identification, accounting and realisation of the value of ecological agricultural products. Among them, accurate accounting of the value of ecological agricultural products is the basis for the study of the realisation of the value of ecological agricultural products. "Yang Jiegan" is a representative ecological agricultural products planting and sales enterprise in Gansu Province. Its planting bases are located in many cities in Gansu Province, and its customers are mainly ecological agricultural products preferences in Lanzhou City and the whole country. Yang Jiegan is unique in terms of its ecological farming technology and business model. Therefore, the study of the value realisation of ecological products in the whole industry chain of ecological agricultural products is important for the establishment of a sound value realisation mechanism for ecological agricultural products.

This paper systematically reviews the methods of accounting for the value of ecological agricultural products, comparing and summarising the advantages and disadvantages of various methods of accounting for the value of ecological agricultural products, and finds that the environmental replacement cost method is a method of accounting for the value of ecological agricultural products from the perspective of environmental accounting, measuring the cost of restoring and maintaining the ecological service function of farmland ecosystems and the opportunity cost respectively. The environmental replacement cost method can objectively and accurately account for the value of ecological agricultural products, and its accounting results are of great significance to the study of the realisation of the value of ecological agricultural products. In this paper, we take "Yang Jiegan" as a case study, analyse the value creation process of "Yang Jiegan" from the whole industry chain of ecological agricultural products, and construct a multi-factor three-tier costing model based on the environmental replacement cost method to account for the value of ecological agricultural products. The study also analyses the process of creating the value of ecological agricultural products, constructs a multi-factor three-tier costing model based on the environmental replacement cost method, calculates the value of "Yang Jiegan" ecological agricultural products, determines whether the value of "Yang Jiegan" ecological agricultural products has been realised, and draws out experiences and insights for other ecological agricultural production and marketing enterprises. The study found that: (Ⅰ) The value of "Yang Jiegan" ecological agricultural products is created by research institutes, farmers, processing plants and "Yang Jiegan" enterprises. (Ⅱ) The value of "Yang Jiegan" ecological agricultural products was RMB146.603million, and the realised price of "Yang Jiegan" ecological agricultural products was RMB190.342million. The value of the ecological products was realised.(Ⅲ) The market premium of ecological agricultural products is the main way of realizing the value of "Yang Jiegan"ecological products, and in the process of realizing the value of "Yang Jiegan"ecological In the process of realising the value of "Yang Jiegan"ecological products, the efficient marketing model of "selling ecological agricultural products in the WeChat community" plays an important role.