作者刘小玉
姓名汉语拼音liuxiaoyu
学号2020000008054
培养单位兰州财经大学
电话18737673635
电子邮件1379757946@qq.com
入学年份2020-9
学位类别专业硕士
培养级别硕士研究生
学科门类管理学
一级学科名称会计
学科代码1253
第一导师姓名周一虹
第一导师姓名汉语拼音zhouyihong
第一导师单位兰州财经大学
第一导师职称教授
第二导师姓名葛明波
第二导师姓名汉语拼音gemingbo
第二导师单位国家电投集团黄河上游水电开发有限责任公司
第二导师职称正高级会计师
题名基于环境重置成本法的古旧村落生态产品价值实现研究——以罗山县何家冲村为例
英文题名Research on the value realization of ecological products in ancient villages based on environmental replacement cost method —— Take Hejiachong Village in Luoshan County as an example
关键词古旧村落 生态产品价值 环境重置成本法 罗山县何家冲
外文关键词ancient village ; ecological product value ; environment replacement cost ; He Jiachong, Luoshan County
摘要

生态产品作为新兴产品,具有丰富的经济、文化、生态价值。然而,我国在生态产品研究方面起步较晚,相应的价值实现机制也未健全,而且生态产品本身也存在价值难计量、市场交易不成熟以及经济价值难以变现的问题。为此,国务院2021年下发政策文件,强调建立健全生态产品价值实现机制。

鉴于此,本文立足于我国生态发展的现实情况,在对我国生态产品研究进行综合梳理的基础上,认为生态产品价值实现的关键在与其计量,而当下的计量方法通常只适用某一种或某一类生态产品,不具有概况性和全面性,因此本文尝试运用环境重置成本法,以何家冲村为研究对象计量其价值,梳理其在现有状况下具有的各种资源,并归纳整理在当前条件下何家冲村在生态产品维护、加大维修保护和长效发展为主的成本划分中具有的价值总额,为进行生态保护、开发建设和为可持续发展提高理论研究参考和现实案例分析。通过价值核算得出,何家冲村2022年生态产品价值总额为0.52亿元,反映了在现如今情况下为何家冲村生态产品最低的成本总额。通过衡量古旧村落的生态成本和其经济收入的大小,从而明确其价值是否得到具体实现。在此基础上,分析何家冲村价值实现路径,梳理其存在的问题及不足,提出相应的改进建议,为其他古旧村落的价值核算提供理论借鉴。

英文摘要

As an emerging product, ecological products have rich economic, cultural and ecological value. However, China started late in the research of ecological products, and the corresponding value realization mechanism is not sound. Moreover, ecological products themselves also have problems such as difficult to measure value, immature market transaction and economic value difficult to realize. To this end, The State Council issued a policy document in 2021, emphasizing the establishment and improvement of a sound mechanism for realizing the value of ecological products.

For that reason, This paper is based on the reality of ecological development in China, On the basis of a comprehensive combing of the research on ecological products in China, The key to the realization of ecological product value lies in its measurement, And the current measurement methods usually only apply to one kind or a certain type of ecological products, It is not general and comprehensive, Therefore, this paper tries to use the environment replacement cost method, Taking Hejiachong Village as the research object, Combing through its various resources under the current conditions, The total value of Hejiachong Village in the cost division of ecological product maintenance, increasing maintenance and protection and long-term development, For ecological protection, development and construction and for sustainable development of theoretical research reference and practical case analysis. Through value accounting, the total value of ecological products in Hejiachong Village in 2022 is 52 million yuan, reflecting the lowest total cost of ecological products in Hejiachong Village under the current situation. By measuring the ecological cost and economic income of ancient villages, it is clear whether their value has been realized. On this basis, it analyzes the path to realize the value of Hejiachong village, sorts out the existing problems and deficiencies, and puts forward corresponding improvement suggestions to provide theoretical reference for the value accounting of other ancient villages.

学位类型硕士
答辩日期2023-05-21
学位授予地点甘肃省兰州市
语种中文
论文总页数54
参考文献总数55
馆藏号0005183
保密级别公开
中图分类号F23/912
文献类型学位论文
条目标识符http://ir.lzufe.edu.cn/handle/39EH0E1M/34126
专题会计学院
推荐引用方式
GB/T 7714
刘小玉. 基于环境重置成本法的古旧村落生态产品价值实现研究——以罗山县何家冲村为例[D]. 甘肃省兰州市. 兰州财经大学,2023.
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