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森林公园自然风光秀丽，自然资源充裕，拥有自然景观、动植物、人文等多种生态资源，具有极高的观赏和科研价值。对森林公园的生态产品价值实现进行研究具有一定的实践意义。生态产品价值实现的本质是通过探索科学可行的方法机制，将生态产品的价值市场化，也就是说使其价值可以在市场上充分显现。根据对二十大报告的分析，可以确知生态产品价值实现是建设我国生态文明的必然要求，是践行习近平生态思想的基本途径，有助于促进我国生态环境和社会经济的共同发展。但是一方面，我国缺乏高质量的生态产品，无法满足人民群众的需求，另一方面，生态产品价值难以计量，价值实现方法仍然处于探索阶段。

基于此，本文采取案例研究法，以环境会计的视角，选取甘肃省宕昌县的官鹅沟国家森林公园（以下简称官鹅沟）作为研究对象。首先，通过二十大报告和最新的相关文件明确本文的研究方向，通过阅读大量文献以奠定相关理论基础。其次，构建了森林公园生态产品价值实现的研究模型，设计出森林公园生态价值实现研究的三大步骤，并且以环境重置成本法为基本方法，为森林公园构筑三层成本核算模型。再次，根据模型核算出官鹅沟的生态产品总成本为15.32亿元，而由于综合收入是14.33亿元，所以得出官鹅沟并未实现生态价值的结论。最后，为了达到使其价值得以充分展现的目的，本文选择准市场化路径，以绿色发展为根本理念，分别从政府补偿和企业发展两个角度针对官鹅沟提出相关的整改建议和措施，以期推动官鹅沟健康有序的发展。

With beautiful natural scenery and abundant natural resources, forest parks possess a variety of ecological resources such as natural landscape, flora and fauna, and humanities, which have high ornamental and scientific research values. It is of practical significance to conduct research on the realization of ecological products in forest parks. The essence of ecological product value realization is to market the value of ecological products by exploring scientific and feasible methods and mechanisms, that is to say, to make their value fully visible in the market. Based on the analysis of the report of the 20th National Congress of the Communist Party of China, it is clear that the realization of the value of ecological products is an inevitable requirement for building China's ecological civilization and a basic way to practice Xi Jinping's ecological thought, which helps promote the common development of China's ecological environment and social economy. However, on the one hand, there is a lack of high-quality ecological products in China to meet the needs of the people, and on the other hand, the value of ecological products is difficult to measure, and the value realization methods are still at the exploration stage.

Based on this, this paper adopts the case study method and selects Guan’e Valley National Forest Park (hereinafter referred to as Guan’e Valley) in Tanchang County, Gansu Province as the research object from the perspective of environmental accounting. Firstly, the research direction of this paper is clarified through the report of the 20th National Congress of the Communist Party of China and the latest relevant documents, and a large amount of literature is read to lay the relevant theoretical foundation. Secondly, I constructed a research model for the realization of ecological product value in forest parks, designed three major steps for the study of ecological value realization in forest parks, and constructed a three-tier costing model for forest parks using the environmental replacement cost method as the basic method. Thirdly, according to the model, the total cost of the ecological products of Guan’e Valley was calculated to be 1.532 billion yuan, and since the comprehensive income was 1.433 billion yuan, it was concluded that Guan’e Valley did not realize the ecological value. Finally, in order to achieve the purpose of fully displaying its value, this paper chooses the quasi-market approach, and puts forward relevant rectification suggestions and measures from two perspectives, namely government compensation and enterprise development, in order to promote the healthy and orderly development of Guan’e Valley, with the fundamental concept of green development.