会计学院知识库

  从上世纪80年代开始，保护生物多样性与如何对生物多样性进行长期开发利用逐渐成为全世界人民注目的焦点。在这其中，对生物多样性价值进行科学核算更是生物多样性保护与持续利用的基础。自然保护区作为生物多样性保护的常见方法，其区域内蕴藏着丰富的动植物资源，生物多样性水平较高，具有极高的生态价值和经济价值。以二十大报告和联合国《生物多样性公约》第十五次缔约方大会（COP15）相关文件为指导，可以明确发现我国生物多样性保护已进入新的阶段，即生物多样性资源价值实现阶段。生物多样性资源价值实现是我国生态文明建设的必经之路，能极大地促进我国生态系统和经济经济的进一步协调发展。但是由于生物多样性资源独有的特点，其价值计量标准难以界定，适用于生物多样性资源的核算方法仍不明确。

  基于上述背景，文章从环境会计的视角展开研究。本文采取案例研究法，选取甘肃省永登县连城国家级自然保护区作为研究对象。首先，收集大量与研究问题相关的文献和理论书籍进行阅读，完成前期的知识储备。其次，以环境重置成本法为基本方法，为自然保护区生物多样性构筑三层成本价值核算模型。再次，根据模型核算出2018—2022年连城国家级自然保护区生物多样性价值总量为77.16亿元，进一步说明生物多样性的巨大价值。最后，为了更准确地计量生物多样性价值，本文分别从技术研发、资金投入和信息收集等角度针对区域生物多样性价值计量提出建议，以期推动区域生物多样性价值核算体系的进一步完善。

Since the 1980s, the conservation of biodiversity and the long-term development and utilization of biodiversity have gradually become the focus of attention of people all over the world. In this regard, scientific accounting of the value of biodiversity is the basis of biodiversity conservation and sustainable utilization. As a common method of biodiversity conservation, nature reserves are rich in animal and plant resources and high in biodiversity, with high ecological and economic values. Taking the report of the Twentieth Congress and the relevant documents of the fifteenth Conference of the Parties (COP15) to the United Nations Convention on Biological Diversity as a guide, it can be clearly found that the protection of biodiversity in China has entered a new stage, that is, the stage of realizing the value of biodiversity resources. The realization of the value of biodiversity resources is an inevitable path for the construction of China's ecological civilization, which can greatly promote the further coordinated development of China's ecosystem and economy. However, due to the unique characteristics of biodiversity resources, its value measurement standard is difficult to define, and the accounting method applicable to biodiversity resources is still unclear.

Based on the above background, the article carries out research from the perspective of environmental accounting. This article adopts the case study method and selects Liancheng National Nature Reserve in Yongdeng County, Gansu Province as the research object. First, a large number of literature and theoretical books related to the research problem are collected and read to complete the preliminary knowledge reserve. Second, the environmental replacement cost method is used as the basic method to construct a three-layer cost value accounting model for biodiversity in the nature reserve. Again, according to the model, the total value of biodiversity in Liancheng National Nature Reserve from 2018 to 2022 is calculated to be 7.716 billion yuan, which further illustrates the great value of biodiversity. Finally, in order to measure the value of biodiversity more accurately, this paper puts forward suggestions for the measurement of regional biodiversity value from the perspectives of technology research and development, capital investment and information collection, respectively, with a view to promoting the further improvement of the regional biodiversity value accounting system.