摘要:生态资产是生态系统的自然资源属性和生态系统服务属性的综合体现，为人类社会可持续发展提供着基础支撑。如何准确评估生态资产状况和正确计量生态资产变化，实现生态资产的科学管理和合理使用，是实现人类社会可持续发展目标所需要解决的关键问题之一。对生态资产评估与管理的国外研究进行了系统梳理，提出了今后一段时期的研究重点。在生态资产内涵方面，尽管前期国内外****理解有所不同，随着认知水平的不断发展，国内对生态资产的理解逐渐趋同于国外。在研究内容方面，生态资产评估与度量、核算与账户管理、服务于人类福祉和可持续发展等方面是研究的核心内容及热点领域，取得积极进展但也存在一些不足，特别是包括自然资源类和生态系统服务类的生态资产综合评估模型方面。今后需要加强基于自然生态系统的双重属性强化生态资产内涵研究和重要性认知研究，全要素生态资产评估方法及全流程核算与权衡管理研究。在我国，需要加强生态资产核算的基础标准、规范账户管理及应用体系研究。



Abstract:Ecosystem asset or nature capital is a comprehensive embodiment of natural resources and services of ecosystem. This inherent attribute of ecosystem is gradually recognized with the concept of sustainable development. And as an important part of the national or regional total assets, they support the sustainable development of social economy and provide the sustainable welfare for human beings. Evaluating the status and changes of ecological assets, scientific management and rational use of ecological assets, and integrate the ecological assets management with the social economic management, all these are the key issues to achieve the sustainable development of human society. In this paper, research progress of ecological assets evaluation and management is systematically reviewed at home and abroad, and research focus in the future is put forward. In terms of the connotation of ecological assets, although the understanding of domestic and foreign scholars is different in the early stage, with the continuous development, domestic understanding of ecological assets is gradually similar to that of foreign countries. In terms of research content, more researchers pay more attention to the ecological assets evaluation and measurement, accounting and account management, serving human well-being and sustainable development. Of course, positive progress has been made, but there are also some shortcomings, especially in the comprehensive evaluation model of ecological assets including natural resources and ecosystem services. In the future, we need to strengthen the research on the connotation and importance of ecological assets, the evaluation method of all factor ecological assets and the whole process accounting and trade-off management based on the dual attributes of natural ecosystem. In China, we need to strengthen the basic standards of ecological assets accounting, standardize account management and application system research.





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