流域生态补偿标准中成本核算的原理分析与方法改进-文献信息中心.PDF

2010, 30(1): 0221) 0227 Acta Ecologica Sinica * 段 靖, 严 岩 , 王丹寅, 董正举, 代方舟 (, 100085) : , , , , , , , , , : ; ; ; Principle analysis and ethod i prove enton cost calculation in watershed ecological co pensation * DUAN Jing, YAN Y an , WANG Danyin, DONG Zhengj , DA I Fangzho StateKey Lab of Urban and Reg ional Ecology, Research CenterforEco-Environmental Sciences, ChineseA cademy of Sciences, Beij ing 100085, China Abstract: The eq ilibrim condition between s pply and demand of ecosystem serv ices in awatershed was disc ssed in the paper based on themarginal analysis. Itw as proved that the lower lmi it of ecological com pensation standard is the s m of direct cost and opport nity cost. Theoretically if the compensation standard less than this lmi it, ecological compensation co ld not achieve the p rpose to enco rage the action of ecological conservation and environm ental protection. Based on analysis above, c rrent acco nting scope and calc lation m ethod of direct cost and opport nity cost in watershed ecological compensation w ere s mm arized and the existing problem sw ere analyzed. The comm on calc lation fram ework and m ethod of direct cost was p t forw ard. M oreover, a classification-based m ethod to acco nt opport nity costw as set p to mi prove the acc racy, scientificity and acceptab ility in determ ination ofwatershed ecological com pensation standard. KeyWords: watershed ecological compensation; compensation standard; direct cost; opport nity cost , , , , [ 1-4] , , , , , , () () , : (; ( SKLURE2008-1-02-01) : 2009-04-07; : 2009-10-12 * Corresponding a thor. E-m ail: yyan@ rcees. ac. cn http: //www. eco