会计学院知识库

习近平总书记多次指出要让黄河变成一条使人民群众受益的“幸福河”，就必须坚持将黄河流域生态保护和高质量发展作为一项重要的国策，就必须协调推动“大保护”与“大治理”，提高黄河流域生态系统防御能力，确保黄河的长期稳定。然后才能顺利推动整个黄河沿岸区域的高质量发展，提高人民的生产、生活水平，更好地维护、继承、发扬黄河流域悠久的历史文化传统。

我们要从“绿水青山就是金山银山”的思想出发，着眼于走高质量生态友好型可持续性绿色发展道路，只有这样做才能为发展黄河流域经济提供源源不断的动力。发展地区经济要以保护为先，首要任务是稳固生态环境、尊重自然、顺应自然、保护自然，守住自然生态安全边界，然后再对当地生态资源进行合理利用。选择采用对环境损害最小的开发方式给自然资本增值，将生态资源转化为生态产品，厚植生态产品价值，实现保护和利用的有机结合。为了取得经济快速增长而盲目放弃生态环境的做法是万万行不通的。

彼得.德鲁克曾说过“凡是可以计量的都可进行管理”，出于统筹发展需求，转化后的生态产品价值如何计量和实现是需要研究的一大问题。论文围绕着黄河流域的文化遗产生态产品的价值，选择了以景泰县索桥堡历史遗迹作为案例进行分析。从会计人员视角出发对索桥堡生态产品价值进行合理计量，利用环境重置成本法建立成本计量模型，将索桥堡生态产品在恢复、维护、开发和利用过程中产生的成本进行分类和归集。依照环境重置成本法模型计算出其生态产品价值最低值为2105.2762万元，判断出当地并未发掘出索桥堡历史遗址真正潜在的价值，其价值目前并未得到充分实现。

最后，本文从政府补偿、市场交易以及准市场交易三个路径分别对索桥堡遗址生态产品价值实现的多元化路径选择提供了建议。同时，通过对该生态产品价值实现中存在的优势、劣势、机会与挑战进行较为全面的分析，为当地实现可持续性合理开发利用生态及文化资源提供了具体的实施思路。

General Secretary Xi Jinping has repeatedly pointed out that in order to turn the Yellow River into a "happy river" for the benefit of the people, we must insist on ecological protection and high-quality development of the Yellow River basin as an important national policy, and we must coordinate and promote "great protection" and "great governance" to improve the defence capacity of the Yellow River ecosystem and ensure its long-term stability. We must co-ordinate the promotion of "big protection" and "big governance" to improve the defence capacity of the Yellow River ecosystem and ensure the long-term stability of the Yellow River. Only then can we successfully promote the high-quality development of the entire Yellow River region, improve people's production and living standards, and better preserve, inherit and carry forward the long-standing historical and cultural traditions of the Yellow River basin.

We need to start from the idea that "green water and green mountains are golden mountains" and focus on a high-quality ecologically friendly and sustainable green development path, which is the only way to provide a constant impetus for the development of the Yellow River economy. The primary task is to stabilise the ecological environment, respect nature, respond to it and protect it, and to guard the natural ecological safety boundary before making rational use of local ecological resources. We choose to add value to natural capital by adopting development methods that cause the least damage to the environment, transforming ecological resources into ecological products, planting the value of ecological products, and realising the organic combination of protection and utilisation. The practice of blindly abandoning the ecological environment in order to achieve rapid economic growth is unacceptable.

Peter Drucker said Peter Drucker once said, "Everything that can be measured can be managed", and the question of how to measure and realise the value of transformed eco-products is a major issue to be studied for the sake of integrated development. The paper focuses on the value of the ecological products of the cultural heritage of the Yellow River basin, using the historical site of Suoqiao Fort in Jingtai County as a case study. The paper uses the environmental replacement cost method to establish a cost measurement model to classify and collect the costs incurred in the restoration, maintenance, development and utilisation of the ecological products of Soqiao Fort from an accountant's perspective. The lowest value of the eco-products was calculated to be RMB 21,052,762,000 according to the environmental replacement cost model, judging that the true potential value of the historical site of Sokcho Fort has not been explored and its value has not been fully realised.

Finally, the paper suggests three paths for the realisation of the ecological product value of the Sokcho Fort site: government compensation, market transactions and quasi-market transactions. At the same time, a more comprehensive analysis of the advantages, disadvantages, opportunities and challenges in the realisation of the value of this ecological product is presented, providing concrete ideas for the sustainable and rational exploitation of ecological and cultural resources in the area.