资产评估理论框架体系研究

资产评估理论研究滞后于行业发展是目前评估行业存在的一个重要问题,其中理论框架体系的构建显得尤为迫切。资产评估理论框架体系分为逻辑起点和理论框架两部分。根据资产评估的内涵和哲学中有关逻辑起点的概念,本文认为资产评估的逻辑起点是价值发现。按照与逻辑起点关系的远近,本文构建了以价值发现为质,以9个评估要素为内核,以法律制度、考试培训、行业监管、准则规范以及会员管理为外核,以制度环境、经济环境、社会文化环境等为评估环境的四个层级的理论框架。     

中小房地产估价机构发挥专业优势的思考

资产评估法颁布后,房地产估价作为唯一准入类评估专业,凸显了其在评估行业中的重要地位,也是国家和社会对房地产估价专业地位的认可.在经济新常态背景下,各行各业都积极探索转型升级,房地产估价行业不仅面临自身转型升级的问题,同时面临如何为产业转移、产业转型、新型产业发展服务的问题.本人结合工作实际,对房地产估价机构今后如何发挥专业优势,为经济社会发展作出应有贡献,作了一些研究与思考,提出应从专业意识、服务政府、服务产业、服务企业、服务社区等方面凸显房地产估价专业优势.     

视点

建立中国绿色国民经济核算体系国际研讨会在杭举行为了进一步探索绿色国民经济核算体系基本框架和环境经济核算的技术与方法,借鉴国际上开展绿色国民核算的相关经验,加快开展绿色国民经济核算的试点工作。国家环境保护总局和国家统计局于2004年6月24日～25日在浙江省杭州市联合主持召开《建立中国绿色国民经济核算体系》国际研讨会。     

建立中国绿色国民经济核算体系国际研讨会在杭举行

为了进一步探索绿色国民经济核算体系基本框架和环境经济核算的技术与方法，借鉴国际上开展绿色国民核算的相关经验，加快开展绿色国民经济核算的试点工作。国家环境保护总局和国家统计局于2004年6月24日～25日在浙江省杭州市联合主持召开《建立中国绿色国民经济核算体系》国际研讨会。     

中国绿色国民经济核算研究报告2004

为了树立和落实全面、协调、可持续的发展观,建设资源节约型和环境友好型社会,加快实现环境保护的"三个转变",国家环境保护总局和国家统计局于2004年3月联合启动了《中国绿色国民经济核算(简称绿色GDP核算)研究》项目,并于2005年开展了全国十个省市的绿色国民经济核算和污染损失评估调查试点工作.两个部门成立了工作领导小组和项目顾问组,由国家环保总局环境规划院和中国人民大学等单位的专家组成了项目技术组,负责建立核算框架体系、提出核算技术指南、开展经环境污染调整的GDP核算,并指导地方开展试点调查和核算工作.     

中国绿色GDP的核算方法与应用

随着资源耗减、环境污染的加剧以及可持续发展思想的发展,国际上现行的国民经济核算体系逐渐表现出其缺陷与不足,由此,对绿色GDP核算的研究开始在全球盛行。该文在中国现有国民经济核算体系的基本框架上进行调整与拓展,试探性地估算了中国2004年的绿色GDP。     

市场法在宗海使用权估价中的应用--基于生态价值论

随着海洋投资与开发等经济活动越来越繁盛，宗海使用权的估价业务将越来越多。宗海使用权的估价应借鉴资源资产估价的方法和经验，传统的三大评估途径对宗海使用权的评估仍具有重要的指导作用。基于生态价值论探讨市场法在宗海使用权估价中的应用，对于完善海域使用权的估价方法、对于加强海洋资源的开发和保护具有重要的现实意义。     

土地评估报告问题分析及解决途径

土地估价行业巳成为我国经济社会发展中不可或缺的重要中介行业.土地评估行业在推进土地资产价值显化过程中扮演者十分重要和严肃的作用.本文针对实际工作中遇到的各种情况,对大多估价报告中存在的主要问题进行分析,希望能起到一定的借鉴意义,提高报告质量.     

中国国民经济核算框架下的绿色增长估算研究

绿色经济不仅是近年来的热点名词,也是当今世界倍受青睐的经济发展模式,不少国家已纷纷走向绿色经济发展道路。相应这种快速发展的实践,绿色经济的理论与核算研究却相对滞后。文章根据当前联合国提倡的绿色经济特征,从理论上剖析了绿色生产函数的变化后,认为SEEA框架的绿色GDP核算并不反映绿色增长的成果。据此提出在中国现行国民经济核算体系下绿色增长估算的基本理论框架,包括绿色增长的最终成果形式、绿色增长核算的产业部门分类、统计指标核算范畴、价值测度等基本核算内容。     

生态文明建设目标行动导向下的现代化经济体系研究

党的十九大报告首次提出“建设现代化经济体系”,把建立健全绿色低碳循环发展作为重点任务之一。作为中国特色社会主义“五位一体”总体战略布局的重要组成部分,生态文明建设是现代化经济体系建设的行动指引,要求破解资源环境约束,提升绿色竞争力,与全球绿色低碳可持续发展目标契合。论文建立了生态文明目标行动导向下的现代化经济体系建设的逻辑分析框架,提出了实践路径。具体来说,就是以生态安全为底线,以新旧动能转换为目标,以绿色低碳循环发展为特征,以生态与产业融合、制造业转型升级、清洁能源体系、绿色消费模式为核心内容,以绿色金融、考核评估和绿色技术创新为驱动力,以生态环境治理体系和治理能力现代化为保障。     

试论森林环境资源核算

环境资源核算是当前国际社会最关注的热门课题之一,作者指出了现行国民经济核算体系的缺陷,论述了世界环境资源核算的研究现状及发展前景,重点介绍了环境资源核算研究的指导思想、环境资源核算的新概念及其分类、价值和计算方法、环境产业问题等,并对我国开展森林环境资源核算研究提出了几点建议。     

An Operative Framework for Total Hicksian Income Measurement: Application to a Multiple-Use Forest

A methodology for estimating total hicksian income in multiple-use forests is presented. The approach consistently incorporates commercial as well as non-commercial economic values and enables the measurement of national accounting aggregates taking into account variation in man-made and natural capital. Innovative solutions are developed (i) for the estimation of non-market values, such as recreation, where an attempt to determine exchange values has been made simulating markets, (ii) for timber, where standing timber valuation methods have been extended to cover uneven stands, and (iii) for carbon fixation valuation, where only permanently fixed carbon after 1990 has been taken into account. The methodology is applied to a multiple-use pinewood in the Guadarrama mountains, near Madrid (Spain). Timber, cattle grazing, hunting, recreation, carbon fixation and conservation values are measured and integrated in the accounting system, using primary microeconomic data from the case study. Results indicate the importance of non-commercial income, which accounts for 51% of the total income, and the social relevance of the analysed forest, implying that only 31% of the total income generated is appropriated by the forest owner.     

ACCOUNTING FOR TIME USE

In this paper the author discusses how statistics on time use can be integrated into a social accounting matrix representation of economic activity. Time use data are presented as an extended manpower matrix and related to Stone's basic dynamic framework for social statistics. The valuation of time and methods of imputation are then discussed in relation to the choice of production boundary. It is argued that any imputations of labour income must be balanced by valuing goods consumed at their user cost and that there is a case for imputing value to all uses of time.     

Ecological pricing and economic efficiency

There is a need to accurately account for the contributions of environmental assets to the overall economy. Such accounting would permit policies that allow protection of important natural resources and aid the analytic process to determine an accurate basis for a sustainable economy. The aim is to develop an accounting framework for ecology that is sufficiently consistent with the economic framework that the two can be fruitfully combined. With appropriate definitions of the flows, the two systems can be connected into a common framework. No single measure of the system productivity and efficiency can be given for the combined system, however, until the ecosystem metabolism can be converted into economic terms. This could be done with a series of economic valuation techniques. Ecological prices could then be estimated and a single measure of ecological economic output could be given. With the net combined system input and output now in common terms, a technical system efficiency measure can logically be proposed. Because human activity inevitably involves dissipation, such emissions would now have a monetary price. Because such emissions are irrecoverable, the total output of the combined system is greater than it is under the current definition, giving rise to a technical system-wide efficiency measure.     

REFLECTIONS ON ENVIRONMENTAL ACCOUNTING ISSUES

The paper studies how, in the future, certain environmental concerns could possibly be addressed in the central framework of the System of National Accounts. Considering only economic (market-type) valuation and not ecological valuation. the position is taken that a number of changes to the SNA central framework may be envisaged. For example, accounting for the depletion of both renewable and non-renewable natural resources. The issue of the degradation of natural resources due to their use for disposal services and the joint loss of consumption services is more complex, volume aspects should be considered rather than simple adjustments in current value.     

Linking forestry, sustainability and aesthetics

In forest planning, little research has been devoted towards examining how visual-impact assessment can improve the public acceptance of forest activities and augment forest sustainability. The objective of the present work is to review the methods of aesthetic assessment of forest landscapes, which will help the implementation of visual-impact assessment in sustainable forestry. From the numerous techniques of landscape evaluation that have been devised in recent years, the expert approach techniques have dominated in environmental management practices and the perception-based approach in research. The non-market economic valuation techniques are essentially trade-off methods and not aesthetic assessments by themselves. Revealed preference methods, such as hedonic-price, use actual market choices of individuals to get their preferences towards non-market attributes, and stated preference methods, such as contingent valuation method, rely on surveys to get directly the individual's willingness to pay for the non-market attributes. Psychophysical preference modelling is a popular quantitative holistic technique of landscape evaluation and if used in combination with indirect aesthetic evaluation methods might create new standards and protocols for techniques of objectively estimating public perception of aesthetic quality and thus to enhance social sustainability in forest space.     

Environmental Valuation – To Use or Not to Use? A Comparative Study of the United States and Europe

Valuation methods have been used for five main purposes in environmental decision-making. Cost–benefit analysis (CBA) of projects, CBA of new regulations, natural resource damage assessment, environmental costing, and environmental accounting. The relatively lower importance attached to economic efficiency in environmental decision-making in most European countries compared to the U.S.A., both legally and in practice, might account for our general finding that there are very few valuation studies in Europe which have served as a decisive basis for environmental policy and regulations. However, with EU's goal to establish environmentally adjusted national accounts and to apply CBA to environmental policy and regulations, time seems ripe for an increased use of valuation techniques in Europe.     

Environmental–Economic Accounting: Progress and Digression in the SEEA Revisions

The 1992 Earth Summit and its message of sustainable development drove the launching of a System for integrated Environmental and Economic Accounting, the SEEA. Since then, sustainable development and the SEEA have given way to green growth and green economy indicators in the latest 2012 Summit. A lengthy revision process has now produced a curtailed “SEEA central framework.” The new framework focuses on expenditures for environmental protection and resource management, and stocks and flows of “economic” resources; both are covered by the conventional national accounts. Environmental degradation, notably from pollution, is left to “experimental” ecosystem accounts. Further revision of the SEEA should reverse this retrenchment from integrative environmental–economic accounting. A comprehensive satellite system, rather than a limited statistical standard, might put the SEEA back on the policy agenda.     

Modelling and mapping spatial heterogeneity in forest recreation services

Modelling and spatial mapping of recreation services require attention to both demand and supply factors. This paper combines recreational choice modelling and economic valuation with GIS based techniques to allow an assessment of the spatial diversity of the value of forest recreation services. The data for the analysis is a national study of the car borne recreational use of Danish forest sites. A random utility framework is used and a comparison between the standard fixed coefficient model and a mixed logit model is made. The results show that the different specifications of the random utility models reveal similar preferences for the measured forest attributes in terms of sign and magnitude. The spatial predictions, however, reveal a considerable difference in the spatial pattern of economic benefits from recreation between the two models. These results have implications for current ecosystem service mapping initiatives as they emphasise the need to account for spatial heterogeneity in preferences, and aggregate demand and environmental attributes and infrastructure.     

海洋生态价值核算与应用初探

开展海洋生态系统价值核算研究对于构建基于生态系统的海洋经济管理具有重要的理论意义和现实需求。以海洋生态价值核算为研究切入点，以完善海洋经济核算体系为目标，梳理出海洋生态系统核算的流程及内容。在研究路径上，首先分别从生态系统流量和存量核算两个层面设计海洋生态服务和海洋生态资产价值核算框架，然后探索出基于供给使用表和资产负债表为手段的海洋生态系统与经济及人类活动的融合衔接，最终从生态服务权衡、价格估算、贴现率确定及整合列报四个方面提出下一步研究难点及探索方向。