会计学院知识库

The essence of the realization of the value of ecological products is to industrialize the ecology and industrial ecology, so that its ecological benefits can be transformed into economic benefits, so as to realize the real green water and green mountains are Jin shan Yins han. China's ancient villages are rich in natural resources and diverse species, which can provide good ecosystem service functions and beautiful living environments for human beings, so they have high ecological value. However, at this stage, the value realization mechanism of ecological products in China is still in the stage of continuous exploration and attempt, and the value of ecological products is "difficult to measure, difficult to trade, difficult to realize" and other problems. Based on this, this paper takes the realization of the value of ecological products in ancient villages as the research theme. Taking the old village of Gannan Zhagana as a research case, from the perspective of accounting, the three steps of the study on the realization of the value of ecological products in the old village were designed. Then, a three-tier cost multi-factor analysis model based on the cost measurement of ecological products in ancient villages based on the environment replacement cost method is constructed. Secondly, based on the measurement model and research steps constructed in this paper, the ancient village of Zagana was studied, and the ecological product value of the ancient village was calculated that the ecological product value of the old village has not been realized at present, and there are still 4.115 billion yuan of ecological value that needs to be realized. Finally, in view of the fact that the ecological value of the old village of Zagana has not been realized at this stage, this paper redesigns the value realization mechanism of the ecological product of the old village of Zagana from the government level and the enterprise level, and according to the previous calculation results, the specific values of each part of the realization path are quantified, providing specific and practical reference opinions for the realization of the ecological product value of the old village of Zhagana. In summary, the innovation of this paper lies in the redefinition of the value of ecological products in China based on the theory of the Two Mountains Theory and the premise of the development of ecological civilization, and the design of a three-step study on the realization of the value of ecological products in ancient villages. Then, a three-tier cost multi-factor composite model for the value accounting of ecological products in ancient villages is constructed by using the environmental replacement cost method, which solves the practical problem that ecological products are difficult to measure.