摘要:生态系统核算可以为生态文明建设提供定量性的决策依据，包括生态资产核算和生态系统服务核算两个方面，生态资产指生产和提供生态系统产品和服务的生态系统。以唐古拉山以北地区（简称唐北地区）为研究对象对其生态资产进行了核算，建立生态资产实物量及变化核算表、损益表，提出了生态资产综合指数。2015年唐北地区草地生态资产面积为21800.01 km²，其中良级比重最高达68.46%，湿地生态资产面积为4763.01 km²，其中优级比例最高为59.72%，野生动植物共有138种，其中重点保护动物10种。2015年唐北地区生态资产综合指数为79.77，比2000年降低了3.60%。2000-2015年，湿地、草地生态资产分别增加了164.23、2.82 km²。2000-2015年湿地生态资产存量增加202.90 km²，其中由湿地恢复导致面积增加最大为200.50 km²，存量减少38.63 km²，其中湿地退化是导致存量减少的主要原因，面积为36.23 km²，草地存量增加了39.18 km²，主要是由于湿地退化导致的草地扩张，存量减少36.26 km²，主要由湿地恢复和荒漠化引起。研究中不同生态资产质量等级的核算以及生态资产综合指数的提出利于生态资产的全面核算和比较，对于建立离任责任制、生态文明建设意义重大。



Abstract:The ecosystem accounting can offer quantitative evidence for evidence-based decision making in ecological civilization building, including ecological asset accounting and ecosystem services accounting. However, the ecological asset accounting system has not reached a consensus by stakeholders. Ecological asset indicates the ecosystems that provide ecological goods and services. In our study, we took the north district of Tanggula Mountain (Tangbei District for short) as a case to do a comprehensive ecological asset accounting. The biophysical account and changes sheet, profit and loss account sheet were built. We established a composite index of ecological asset. The results revealed that the grassland ecosystems were mainly of good level (68.46%). The wetland ecosystems were mainly of excellent level (59.72%). There were 138 kinds of wild fauna and flora, of which ten were state-level key protected animals. The composite index of ecological asset was 79.77 in 2015 that decreased by 3.60% from 2000 to 2015. During the fifteen years, the ecological assets of wetland ecosystem and grassland ecosystem increased by 164.23 km² and 2.82 km², respectively. The wetland asset increased by 202.90 km² mainly because of wetlands recovery (200.50 km²) and decreased by 38.63 km² mainly due to wetland degradation (36.23 km²). The grassland ecosystem asset increased by 39.18 km² that mainly caused by grassland expansion and decreased by 36.26 km² that mainly caused by wetlands recovery (26.20 km²) and desertification (9.65 km²). The comprehensively accounting system of ecological asset meant a lot to implement outgoing accountability regime so as to build ecological civilization in China.





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