会计学院知识库

党的二十大报告指出要“建立生态产品价值实现机制，完善生态保护补偿制度”。生态产品价值实现是推动绿水青山转化为金山银山的有效途径。古旧村落作为生态产品的一种，村落内良好的生态环境和丰富的文化资源，具有很高的生态价值。但现阶段，科学的生态产品价值核算方法和完善的生态产品价值实现机制的缺乏已制约了古旧村落生态优势向经济优势的转化。

鉴于此，本文选取江西流坑古村落为研究对象，尝试核算其生态产品价值，并对流坑古村落生态产品价值实现进行研究。首先，通过系统梳理生态产品价值核算相关的文献，深入对比各类生态产品价值核算方法，发现采用环境重置成本法核算生态产品价值具有显著的客观性和准确性。其次，依据环境重置成本法构建了包含三层成本的价值核算模型，旨在更准确地反映古旧村落生态产品的真实价值，并运用该模型对江西流坑古村落生态产品价值进行了核算。最后，将核算的江西流坑古村落生态产品价值与其产生的经济利益相对比，对流坑古村落生态产品价值实现进行判断，并在总结其生态产品价值实现路径的基础上分析流坑古村落生态产品价值实现中存在的问题，并提出相应的改进建议。研究发现：（1）环境重置成本法下江西流坑古村落生态产品价值为16.96亿元。（2）江西流坑古村落生态产品价值实现方式主要是大力发展旅游业，通过将其已实现的经济利益和核算的生态产品价值相比较可以发现目前流坑古村落生态产品价值还未实现。（3）在对江西流坑古村落生态产品价值的实现路径进行深入剖析后，发现其路径主要依赖于政府与市场的紧密结合。其中，政府在价值实现过程中扮演着至关重要的主导角色，而市场则发挥着积极的补充作用。

The report of the 20th National Congress of the Communist Party of China pointed out that it is necessary to "establish a mechanism for realizing the value of ecological products and improve the compensation system for ecological protection". Realizing the value of ecological products is an effective way to promote the transformation of green mountains and clear waters into golden mountains and silver mountains. As a kind of ecological product, ancient and old villages have high ecological value due to their good ecological environment and rich cultural resources. However, at this stage, the lack of scientific methods for calculating the value of ecological products and a perfect mechanism for realizing the value of ecological products has restricted the transformation of the ecological advantages of ancient and old villages into economic advantages.

Given this, this paper selects the ancient village of Liukeng in Jiangxi as the research object, attempting to account for its ecological product value and study the realization of the ecological product value of Liukeng ancient village. Firstly, by systematically reviewing the literature related to the accounting of ecological product value and comparing various methods of accounting for ecological product value, it is found that the environmental replacement cost method has significant objectivity and accuracy in accounting for ecological product value. Secondly, based on the environmental replacement cost method, a value accounting model including three levels of cost is constructed, aiming to more accurately reflect the true value of ecological products in ancient villages, and this model is used to account for the ecological product value of the ancient village of Liukeng in Jiangxi. Finally, by comparing the accounted ecological product value of the ancient village of Liukeng in Jiangxi with the economic benefits it generates, the realization of the ecological product value of Liukeng ancient village is judged. Based on summarizing the path of realizing the ecological product value, the problems existing in the realization of the ecological product value of Liukeng ancient village are analyzed, and corresponding improvement suggestions are proposed. The research finds that:(1) Under the environmental replacement cost method, the ecological product value of the ancient village of Liukeng in Jiangxi is 1.696 billion yuan. (2) The main way to realize the ecological product value of the ancient village of Liukeng in Jiangxi is to vigorously develop tourism. By comparing the realized economic benefits with the accounted ecological product value, it can be found that the ecological product value of Liukeng ancient village has not yet been realized. (3) After a deep analysis of the path to realize the ecological product value of the ancient village of Liukeng in Jiangxi, it is found that the path mainly relies on the close integration of the government and the market. Among them, the government plays a crucial leading role in the process of value realization, while the market plays an active supplementary role.