自然资本核算方法研究——基于国家公园的视角

选取全球在国家公园建设方面比较具有代表性的5个国家--美国、巴西、英国、澳大利亚和南非,以及中国十大国家公园体制试点,对比分析其国家公园建设现状与自然资本存量与流量特征,并以我国三江源国家公园为研究案例,基于存量与流量视角,对其进行自然资本实物核算与货币核算。研究认为,对我国国家公园进行有效自然资本核算十分必要且意义重大,并为我国国家公园自然资本核算提出了确定自然资本核算范围;明确自然资本核算顺序,完善核算体系;注重自然资本投资等建议。

Research on Natural Capital Accounting Method--Based on the Perspective of National Park

This paper reviewed the current research situation at home and abroadbased on the sustainable management of natural capital and the accounting methods of natural capital, and then put forward the object of Natural Capital Accounting-natural resources assets and ecosystem services, and natural capital accounting methods-physical accounting and monetary accounting. It selected five representative countries in the world, namely the United States, Brazil, the United Kingdom, Australia and South Africa, as well as China’s top ten national parks system pilot projectsto compare and analyze the current situation of national park construction and the characteristics of natural capital stock and flow.In addition, it took Three-RiverSource National Park as the research caseandcarried outthe physical and monetary accounting of natural capital, based on the perspective of stock and flow. According to the research, it thought that it’s necessary and significant to carry out effective natural capital accounting for national parks in China and put forward three suggestions for natural capital accounting of national parks in China to determine the scope of natural capital accounting, to clarify the order of natural capital accounting and improving the accounting system and to pay attention to natural capital investment.