会计学院知识库

生态产品价值实现是由党和国家提出的重大创新性战略，习近平总书记提出，要积极探索绿水青山就是金山银山的实现路径，生态产品作为新兴产品，具有巨大的生态价值，研究生态产品是对可持续发展理念的助力。森林中蕴藏大量的生态产品，具有巨大研究价值，因此，本文以森林公园作为研究对象，对生态产品价值以及实现情况进行研究。与传统产品不同，其价值实现的关键在于科学合理的方法与机制。对二十大报告进行分析得出，生态产品价值实现对于建设生态文明、实践习近平生态文明思想以及推动社会经济与生态环境协同发展至关重要，但由于其难以量化、产品供应量不足的原因，生态产品的市场化实现还存在很多挑战。
　　本文选取位于甘肃省临潭县的冶力关国家森林公园(简称“冶力关”)作为调研样本，首先引用二十大报告以及新近政策文件确定研究路线，其次文章采用环境重置成本法，构建了生态产品价值实现的核算模型，最后根据该模型计算得知冶力关的生态产品整体成本达到12.85亿元。而综合收益为14.61亿元，相比之下旅游业所产生的经济收益已经覆盖成本。因此，研究推断冶力关目前已经实现了其生态产品的价值。
    为了今后进一步扩大其价值，本文借鉴美国黄石国家公园的成功经验以绿色成长为核心思想。从政府补贴和森林公园自身发展两方面，对冶力关国家森林公园提出了改善建议和方案，其目的一方面在于帮助冶力关国家森林公园更好发展，另一方面也希望为目前尚未实现价值的森林公园提供理论借鉴。
 

The realization of the value of ecological products is a major innovative strategy proposed by the Party and the state. General Secretary Xi Jinping has put forward the idea of actively exploring the path to realizing that "lucid waters and lush mountains are invaluable assets." As emerging products, ecological products possess tremendous ecological value, and studying them helps support the concept of sustainable development. Forests contain a wealth of ecological products with significant research value. Therefore, this paper takes forest parks as the research subject to study the value of ecological products and their realization. Unlike traditional products, the key to their value realization lies in scientific and reasonable methods and mechanisms. Analysis of the report from the 20th National Congress of the Communist Party of China concludes that the realization of ecological product value is crucial for building an ecological civilization, practicing Xi Jinping's thoughts on ecological civilization, and promoting the coordinated development of the social economy and the ecological environment. However, due to the difficulty in quantification and the insufficient supply of products, there are many challenges in the marketization of ecological products.
　　This paper selects the Yeliguan National Forest Park located in Lintan County, Gansu Province (referred to as "Yeliguan") as the research sample. It first references the report of the 20th National Congress and recent policy documents to determine the research route. Then, the paper adopts the environmental restoration cost method to build a valuation model for the ecological product value realization of the forest park. According to this model, the total cost of Yeliguan's ecological products is calculated to be 1.285 billion Yuan, while the comprehensive income is 1.461 billion Yuan. Compared to the economic benefits generated by tourism, the costs have already been covered. Therefore, the study infers that Yeliguan has already realized the value of its ecological products.
　　To further expand its value in the future, this paper refers to the successful experience of Yellowstone National Park in the United States and suggests improvements and plans for Yeliguan National Forest Park centered around green growth. These suggestions aim to help Yeliguan National Forest Park develop better and also provide theoretical reference for other forest parks that have not yet realized their value.