对于生态系统总产品 (GEP) 至少需要两个会计系统
1Oak Ridge Institute for Science and Education, U.S. Department of Energy, Riverside, CA, 92507, United States.
Journal of environmental management
|September 8, 2024
概括
总生态系统产品 (GEP) 会计需要两个系统:一个简化的环境状况,一个复杂的社会经济贡献. 标准化GEP计算对于跨区域和跨时间的可比性至关重要.
科学领域:
- 生态经济学生态经济学
- 环境会计环境会计
- 生态系统服务估值评估
背景情况:
- 生态系统总产品 (GEP) 衡量了生态系统服务 (ES) 的货币价值.
- 目前的GEP计算缺乏标准化的方法来进行比较.
- 现有的ES估值方法包括市场价格,更换成本和避免损坏成本.
研究的目的:
- 为GEP会计提出一个双系统的方法.
- 提高GEP评估的可比性和适用性.
- 区分GEP在环境状况中的作用与社会经济贡献.
主要方法:
- 开发环境状况评估的简化GEP会计系统.
- 开发一个复杂的GEP会计系统用于社会经济影响评估.
- 在每个系统中定义单元值确定不同的方法 (恒定与动态).
主要成果:
- 一个简化的系统使用统一的常量单位值来计算潜在的和实现的ES.
- 一个复杂的系统只会计算实现的ES,使用调整为当地环境和边际效用的动态单位值.
- 拟议的双重系统允许GEP在各种评估目标中的应用.
结论:
- GEP会计的标准化是必要的,但需要一种灵活的多系统方法.
- 需要两个不同的GEP会计系统:一个用于环境评估,另一个用于社会经济分析.
- 拟议的系统提高了GEP作为环境治理和可持续发展指标的实用性.
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