生态产品及其分类体系构建研究

目的 清晰界定生态产品内涵和科学构建分类体系是推动生态产品价值实现的关键基础和前提。方法 文章通过系统梳理生态产品概念和分类的已有研究，提出当前存在生态产品概念内涵界定模糊、现有分类未能满足生态产品价值实现现实需求等问题。结果 （1）在深入分析生态产品形成机理的基础上，文章将生态产品定义为以自然资源与生态环境为物质载体和保障，并辅以人类劳动而形成的满足人们美好生活和优美生态环境需要的各类产品（含服务），或为了更好地促进人们供给和享有以上产品，在政府规制下形成的可实现经济价值的相关权益及虚拟化产品。（2）以促进生态产品价值充分实现为主要目标导向，重点服务生态产品微观主体生产、核算、经营与管理活动需要，遵循科学性、全面性、系统性和实用性原则，创新性地构建了一套包含2个一级大类、9个二级大类、14个三级大类以及具体举例说明的生态产品多级综合分类体系。结论 研究成果可为生态产品（包括区域化综合型生态产品）监测管理、核算评价、价值实现，以及自然资源资产管理和资源与环境考核审计等方面的研究与实践提供参考。

RESEARCH ON CONNOTATION AND DEVELOPMENT OF CLASSIFICATION SYSTEM OF ECOLOGICAL PRODUCTS

To clearly define the connotation of ecological products and scientifically develop a classification system are the important foundation and prerequisites to promote the realization of the value of ecological products. By systematically sorting out the existing studies on the concept and classification of ecological products, this study proposed that the connotation of ecological products had been vaguely defined and the existing classification had failed to meet the actual needs for realizing the value of ecological products, and this study found that: (1) On the basis of in-depth analysis of the formation mechanism of ecological products, ecological products were defined as various products (including services) produced with natural resources and ecological environment as material carriers and guarantees, and supplemented by human labor to meet people''s needs for a better life and a beautiful ecological environment, or the relevant rights and interests and virtual products formed under government regulation in order to better promote people''s supply and enjoyment of the above products, the economic value of which could be realized through the market. (2) And a multi-level comprehensive classification system for ecological product was creatively developed with the main purpose of promoting the full realization of the value of ecological products, and focusing on serving the needs of production, accounting, operation and management activities of ecological products'' micro-entities. The classification system followed the principles of scientificity, comprehensiveness, systematicity and practicability. And it included 2 primary categories, 9 secondary categories, 14 tertiary categories and specific examples. The results of this research can provide references for the research and practice of ecological products (including regional comprehensive ecological products) monitoring and management, accounting and evaluation, value realization, as well as natural resource asset management and resource and environmental assessment and auditing.