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环境资产核算及资产负债表编制:国际经验及前沿

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我国从1987年起就积极探索综合环境经济核算的不同途径,并开展了不同领域的研究、实践活动。当前,我国正处在产业结构调整、城市化率不断提高的发展时期,环境、经济的矛盾日益加大,迫切需要开展环境经济核算。因此,开展环境资产核算及资产负债表编制也是我国发展绿色经济,全面建成人、社会、自然和谐统一的发达社会和生态文明建设的长期任务。在这种背景下,特编撰了“环境资产核算及资产负债表编制—国际经验及前沿”(环保部“环境资产核算研究”项目(HBXM141116)),目的让人们了解综合环境经济核算的基本情况及进展,学习、借鉴相关国家和地区综合环境经济核算的经验及实践,以促进我国绿色核算的发展,并为环境经济管理和相关政策制定提供依据。研究包括12部分内容。主要有:联合国环境经济核算体系中心框架,联合国统计处─林业账户,韩国森林资源概述及资产核算,芬兰环境边际成本估价探究,德国环境经济核算政策,荷兰土地资产负债表编制的经验,欧洲森林资源核算的启示及面临的挑战,美国资源环境核算,综合环境经济核算的经验总结,生态系统服务的指标和生态服务:经济学讨论等。各部分内容各有侧重,各不相同,但基本反映了近年来综合环境资产核算及资产负债表编制的最新进展和国际经验及前沿。
Author Description

张颖,北京林业大学教授,博士生导师,中美富布赖特学者,美国科罗拉多州立大学合聘教授。1989年毕业于北京林业大学经济管理学院,后留校任教;1994年考取北京林业大学林业经济专业硕士研究生,1999年获农学博士学位(硕博连读),并在韩国KoreaUniversity进行博士后研究,2000年回国。2002年11月—2003年1月在台湾大学作访问教授。2007年8月—2008年8月在美国耶鲁大学作访问教授。2014年8月—2015年1月在德国吉森大学作访问教授。主要从事自然资源和环境资源的价值评价、核算及区域经济学的教学和研究。出版专著13部,教材5部,担任主编、副主编、参编著作21部,发表论文160多篇。主持和参加国内外科研项目21项,获省部级优秀科技成果奖5项,国际奖3项,优秀论文奖4项。
Catalogue

前言
第1章 联合国环境经济核算体系中心框架
1.1 环境经济核算体系中心框架介绍
1.1.1 环境经济核算体系中心框架概念
1.1.2 环境经济核算体系中心框架概览
1.1.3 环境经济核算体系中心框架的主要账户和表格
1.1.4 流量和存量核算
1.1.5 核算规则与原则
1.2 实物流量账户
1.2.1 实物流量核算框架
1.2.2 能源实物流量账户
1.2.3 水资源实物流量账户
1.2.4 物质的实物流量账户
1.3 环境活动账户和相关流量
1.3.1 环境活动、产品和生产者
1.3.2 环境活动账户和统计
1.4 资产账户
1.4.1 中心框架中的环境资产
1.4.2 资产账户结构
1.4.3 各类环境资产账户
1.5 账户的整合与列报
1.5.1 账户的整合
1.5.2 账户的合并列报

第2章 SEEA——林业账户
2.1 环境和经济关注的林业
2.2 SEEA中森林核算的内容
2.2.1 土地
2.2.2 生态系统
2.2.3 生物资产
2.2.4 与森林有关的其他资产
2.3 实物核算
2.3.1 土地和土地使用账户
2.3.2 森林自然资源账户
2.3.3 商品平衡表:木材使用
2.3.4 木材生产的实物投入一产出表
2.4 货币化核算:价值,改进,合计
2.4.1 林地价值
2.4.2 活立木价值
2.4.3 生物性的自然资产价值(不同于木材)
2.4.4 SNA流量的分解
2.4.5 EDP的计算
2.5 实施:步骤方法
2.5.1 国民账户的改编
2.5.2 自然资源核算

第3章 韩国森林资源概述及资产核算
3.1 国际林业统计
3.2 林业现状
3.3 林产品的GDP
3.4 侵蚀控制/森林道路
3.5 森林游憩
3.6 行道树/城市森林
3.7 国际林业贸易与合作

第4章 芬兰环境边际成本估价探究——以森林资源为例
4.1 导言
4.2 一个理论框架
4.2.1 生产函数
4.2.2 状态方程
4.2.3 长期福利最大化中森林的作用(最 佳社会发展)
4.2.4 可持续增长中森林的作用

第5章 德国环境经济核算的政策
5.1 摘要
5.2 统计在政策中的运用
5.2.1 问题描述
5.2.2 分析
5.2.3 措施
5.2.4 现象控制
5.3 德国的EEA系统
5.4 运用EEA数据进行SD分析

第6章 荷兰土地资产负债表编制的经验
6.1 引言
6.2 国有土地的资产负债表
6.3 概念问题
6.3.1 如何评估土地价值
6.3.2 SNA/SEEA中土地资产负债表的使用情况
6.3.3 土地所有权与土地使用
6.3.4 土壤枯竭和退化
6.3.5 财产性收入的枯竭元素
6.4 测量问题
6.4.1 农业用地
6.4.2 土地基本住房
6.4.3 土地底层非住宅楼宇
6.4.4 分配所有权和使用权
6.5 初步结果

第7章 美国资源环境核算
7.1 综述
7.2 国民经济核算困境
7.3 环境核算的挑战
7.3.1 建立明确的界限
7.3.2 估计净物理消耗
7.3.3 货币化

第8章 欧洲森林资源核算的启示及面临的挑战
8.1 引言
8.2 绿色经济的驱动力
8.3 林业和绿色经济
8.4 概念框架
8.5 林业发展的机遇
8.6 林业面临的风险
8.7 如何最 好地解决或缓解风险
8.8 结论

第9章 环境资产核算及资产负债表编制经验与进展
9.1 概念
9.2 核算方法
9.2.1 折中大核算表法
9.2.2 综合指数法
9.2.3 调整后的GDP法
9.2.4 过度消费指数法
9.2.5 货币量或实物量指标
9.3 全球倡议
9.3.1 环境经济核算系统
9.3.2 财富核算和生态系统合作服务
9.3.3 生态足迹账户
9.3.4 包容性财富指数
9.3.5 超越GDP
9.3.6 生态系统和生物多样性的经济效益
9.3.7 自然资本陈述
9.4 国家举措及进展
9.4.1 阿根廷
9.4.2 澳大利亚
9.4.3 英国
9.4.4 巴西
9.4.5 加拿大
9.4.6 中国
9.4.7 欧洲联盟
9.4.8 法国
9.4.9 德国
9.4.1 0印度
9.4.1 1印度尼西亚
9.4.1 2意大利
9.4.1 3日本
9.4.1 4韩国
9.4.1 5墨西哥
9.4.1 6俄罗斯
9.4.1 7沙特阿拉伯
9.4.1 8南非
9.4.1 9土耳其
9.4.2 0美国

第10章 生态系统服务的指标
10.1 引言
10.2 生态服务功能能否被理解为生态指标功能
10.3 在指标框架中生态系统服务的典型定位在哪里
10.4 如何改善生态服务指标的稳定性和效果

第11章 以货币为单位的生态系统服务的全球估值
11.1 引言
11.2 生态服务评估数据库
11.3 数据收集及分析中使用的方法
11.3.1 数据来源及数据选择标准
11.3.2 价值标准
11.4 每个生物群以货币单位计算的生态服务价值
11.4.1 每个生物群货币估值的范围和均值
11.4.2 内陆湿地的萃取分析价值
11.5 警告及潜在用途的讨论
11.5.1 数据实用性和可靠性
11.5.2 生物群服务与价值的数据分布
11.5.3 价值异质性和价值范围
11.5.4 估值方法的选择和首选方法
11.5.5 不同尺度上受益人的身份
11.5.6 估值的选择性偏差
11.5.7 服务使用之间的相互作用和管理的影响
11.5.8 空间异质性(spatial heterogeneity)
11.5.9 观念改变及(时间)偏好
11.6 结论

第12章 生态服务:经济学讨论
12.1 引言
12.2 可持续性
12.2.1 强可持续能力与弱可持续能力
12.2.2 边际分析和临界值
12.2.3 物理增长的限制
12.3 公平
12.3.1 生物需求和利用的最大化
12.3.2 万物共享遗产,享有平等的权利
12.3.3 市场需求和支付意愿
12.4 效率
12.4.1 帕累托效率,货币价值和自然的商品属性
12.4.2 非商品化用途的资源的货币估值
12.5 结论
参考文献
后记
Book Abstract

《环境资产核算及资产负债表编制:国际经验及前沿》:
1.1.4.2 存量
1.1.4.2.1 实物存量
实物存量是指在既定时刻的资产总量。在中心框架中,计量方式侧重于记录各项环境资产的实物存量,如煤炭吨数、木材立方米数和土地公顷数。各项环境资产包括矿产和能源资源、土地、土壤资源、木材资源、水生资源、其他生物资源和水资源。原则上,对每一种环境资产而言,计量范围都包括所有可能为人类提供惠益的存量;在实际当中,为每一种环境资产划定了具体的计量范围。以实物计量环境资产的相关做法在资产账户中进行讨论。
1.1.4.2.2 以货币计量的存量
以货币方式计量存量侧重于各项环境资产的价值和这些资产价值在一段时间里发生的变化。在中心框架中,对这些资产估价侧重于环境资产的经济所有人获得的收益。在这方面,以货币方式计量环境资产存量的办法,与国民账户体系中的经济资产计量方式一致。
1.1.5 核算规则与原则
中心框架遵循与国民账户体系相同的核算规则和原则。主要核算规则和原则如下。
……

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