流域生态补偿标准中成本核算的原理分析与方法改进

运用边际分析的方法,探讨了流域生态系统服务供给与需求均衡的条件,证明了直接成本、机会成本是生态补偿标准的下限,低于这个下限,生态补偿理论上将达不到激励生态保护行为的目的。由此出发,在系统总结流域生态补偿中已有的直接成本、机会成本的核算范围与核算方法和分析存在问题的基础上,建立了流域生态补偿直接成本核算的一般性框架与方法,提出了基于分类核算的机会成本计算方法,可有效提高生态补偿标准核算准确性、科学性和可接受性,为流域生态补偿标准的确定提供了新的方法支持。

Principle analysis and method improvement on cost calculation in watershed ecological compensation

The equilibrium condition between supply and demand of ecosystem services in a watershed was discussed in the paper based on the marginal analysis. It was proved that the lower limit of ecological compensation standard is the sum of direct cost and opportunity cost. Theoretically if the compensation standard less than this limit, ecological compensation could not achieve the purpose to encourage the action of ecological conservation and environmental protection. Based on analysis above, current accounting scope and calculation method of direct cost and opportunity cost in watershed ecological compensation were summarized and the existing problems were analyzed. The common calculation framework and method of direct cost was put forward. Moreover, a classification-based method to account opportunity cost was set up to improve the accuracy, scientificity and acceptability in determination of watershed ecological compensation standard.