关于自然资源与生态系统核算若干概念的讨论

Natural resource accounting and ecosystem accounting have recently drawn the interest of economists, accountants, and statisticians apart from the traditional environmental scientists and ecologists. However, the rapidly growing body of research from different disciplines has also led to diverging and even contradicting understandings of the core concepts. To address this major issue,the current study reviews the main characteristics and functions of the System of Environmental Economic Accounting 2012 Central Framework (SEEA CF) and System of Environmental Economic Accounting 2012 Experimental Ecosystem Accounting (SEEA EEA). Then, we elaborate the connotations of the core concepts related to natural resource accounting and ecosystem accounting(i.e., natural resources, environmental assets, natural resource asset, ecosystem assets,ecosystem services, exchange value, and natural capital), as well as their respective relationships and differences vis-à-vis System of National Accounts 2008 (2008 SNA), SEEA CF, and the Pilot NRBS Scheme of China. Particularly, we conduct a detailed review of the background, research progress, theoretical flaws, and practical challenges of accounting Green GDP in China.Furthermore, this paper puts forward the principal goal and accounting framework for ecosystem accounting, points out several difficulties in connection with ecosystem accounting in China, and provides some policy recommendations pertinent to the implementation of natural resource and environmental accounting, and in particular ecosystem accounting in China.