系数调整法在森林资源生态服务价值评估中的运用

doi:10.11707/j.1001-7488.20221210

摘要/Abstract

摘要：

目的: 探索价值量型森林资源资产负债表体系中森林资源生态服务价值计量方法，针对当前森林资源资产负债表编制过程中森林资源生态服务价值计量难题提出新的解决思路，为完善价值量型森林资源资产负债表的编制提供建议咨询方案。方法: 首先，以GZS为参照，采用系数调整法分别测算涵养水源、保育土壤、固碳释氧等调整系数，结合GZS对应的森林资源生态服务价值测算CDS森林资源生态服务价值总量；然后，将系数调整法测算的价值与实际值进行比较，测算误差范围，并分析其合理性。结果: 采用系数调整法测算的CDS森林资源生态系统涵养水源价值59.97亿元，误差5.57亿元；保育土壤价值21.91亿元，误差-4.92亿元；固碳释氧价值74.77亿元，误差5.90亿元；净化大气环境价值30.74亿元，误差4.16亿元；森林资源生态服务价值总量187.39亿元，误差10.71亿元，总体误差6.10%。结论: 1) 采用系数调整法评估森林资源生态服务价值能够有效克服传统计量方法成本高、时效性差的问题，引入调整系数可大大降低对指标数据搜集的要求，有效节约地方政府开展森林资源生态服务价值核算的开支；2) 采用系数调整法评估森林资源生态服务价值结果与依据《森林生态系统服务功能评估规范》(LY/T 1721—2008)计量结果基本一致，能够在合理误差范围内反映森林资源生态服务效益的价值量，且满足编制森林资源资产负债表的要求；3) 针对编制森林资源资产负债表提出的评估森林资源生态服务价值的系数调整法，在理论上还可用于其他自然资源生态服务价值评估，为探讨其他自然资源生态服务价值计量提供理论基础。

关键词: 系数调整法, 森林资源, 生态服务价值, 实物量, 价值评估

Abstract:

Objective: To explore the measurement method of forest ecological service value in the value-based forest resources balance sheet system, to propose new solutions to the difficulties in measuring the ecological service value of forest resources in the current forest resources balance sheet compilation process, and to provide suggestions and consultation solutions for improving the compilation of value-based forest resources balance sheet. Method: Firstly, the coefficient adjustment method is used to measure the adjustment coefficients of water conservation, soil conservation, and carbon sequestration and oxygen release with GZS as the reference, and the total ecological service value of forest resources in CDS is measured by combining the corresponding ecological service value of forest resources in GZS. Then, the values measured by the adjustment coefficient method were compared with the actual values, the error range was measured, and its reasonableness was analyzed. Result: The value of CDS forest resources ecosystem water conservation measured by the coefficient adjustment method is 5.997 billion yuan, with an error of 557 million yuan; the value of soil conservation is 2.191 billion yuan, with an error of 492 million yuan; carbon sequestration and oxygen release is 7.477 billion yuan, with an error of 590 million yuan; purifying the atmosphere is 3.074 billion yuan, with an error of 416 million yuan; the total value of ecological services of forest resources 18.739 billion yuan, error 1.071 billion yuan, overall error 6.10%, the error range is acceptable. Conclusion: First, the adoption of the coefficient adjustment method to assess the ecological service value of forest resources can effectively overcome the problems of high cost and poor timeliness of traditional measurement methods, greatly reduce the requirements for indicator collection by introducing adjustment coefficients, and effectively save local governments' expenses on accounting for the ecological service value of forest resources. Secondly, the assessment results of the ecological service value of forest resources using the coefficient adjustment method are basically consistent with the results measured according to the Specification for the Assessment of Forest Ecosystem Service Functions (LY/T 1721—2008), which can reflect the value amount of ecological service benefits of forest resources within a reasonable error range and meet the requirements for the preparation of forest resources balance sheet. Finally, the coefficient adjustment method for assessing the ecological service value of forest resources, which is proposed for the preparation of forest resources balance sheet, can also serve for the assessment of ecological service value of other natural resources in theory, thus providing a theoretical basis for exploring the measurement of ecological service value of other natural resources.

Key words: coefficient adjustment method, forest resources, ecological service value, physical quantity, value assessment

中图分类号:

张瑞琛,林镇江,杨思崟,王海艳. 系数调整法在森林资源生态服务价值评估中的运用[J]. 林业科学, 2022, 58(12): 104-113.

Ruichen Zhang,Zhenjiang Lin,Siyin Yang,Haiyan Wang. Application of Coefficient Adjustment Method in Evaluation of Ecological Service Value of Forest Resources[J]. Scientia Silvae Sinicae, 2022, 58(12): 104-113.

图/表 1

参考文献 0

	陈珂, 苏丹, 王秋兵, 等. 意愿调查评估法在生物多样性非使用价值评估中的应用——以辽宁老秃顶子自然保护区为例. 林业经济问题, 2009, 29 (4): 301- 304. 301-304, 309
	Chen K , Su D , Wang Q B , et al. Application of contingent value method on evaluation of the non-use values of the biodiversity: a case study of Laotudingzi Nature Reserve. Issues of Forestry Economics, 2009, 29 (4): 301- 304. 301-304, 309
	陈仲新, 张新时. 中国生态系统效益的价值. 科学通报, 2000, 45 (1): 17- 22. 17-22, 113 doi: 10.3321/j.issn:0023-074X.2000.01.004
	Chen Z X , Zhang X S . The value of ecosystem benefits in China. Chinese Science Bulletin, 2000, 45 (1): 17- 22. 17-22, 113 doi: 10.3321/j.issn:0023-074X.2000.01.004
	冯继广, 丁陆彬, 王景升, 等. 基于案例的中国森林生态系统服务功能评价. 应用生态学报, 2016, 27 (5): 1375- 1382.
	Feng J G , Ding L B , Wang J S , et al. Case-based evaluation of forest ecosystem service function in China. Chinese Journal of Applied Ecology, 2016, 27 (5): 1375- 1382.
	耿国彪. 自然资源资产负债表在内蒙古林业起航——内蒙古森林资源资产负债表编制纪实. 绿色中国, 2016, (3): 14- 23.
	Geng G B . The balance sheet of natural resources was born in Inner Mongolia forestry: document the balance sheet of Inner Mongolia forest resources. Green China, 2016, (3): 14- 23.
	侯元兆, 张佩倡, 王琦, 等. 中国资源研究. 北京: 中国林业出版社, 1995: 112.
	Hou Y Z , Zhang P C , Wang Q , et al. The study of Chinese resources. Beijing: China Forestry Publishing House, 1995: 112.
	靳芳, 鲁绍伟, 余新晓, 等. 中国森林生态系统服务功能及其价值评价. 应用生态学报, 2005, 16 (8): 1531- 1536.
	Jin F , Lu S W , Yu X X , et al. Forest ecosystem service and its evaluation in China. Chinese Journal of Applied Ecology, 2005, 16 (8): 1531- 1536.
	乐丽红, 孙明珠, 朱安繁, 等. 基于GIS和养分丰缺指标调整系数法的水稻施肥决策研究与应用. 中国农技推广, 2015, 31 (10): 41- 46.
	Le L H , Sun M Z , Zhu A F , et al. Research and application of rice fertilization decision making based on GIS and nutrient abundance and deficiency index adjustment coefficient method. China Agricultural Technology Extension, 2015, 31 (10): 41- 46.
	李金叶, 冯振华, 闫人华. 基于修正移动平均模型的调整系数法对我国实际城镇失业率的测算与分析. 企业经济, 2011, 30 (10): 140- 144.
	Li J Y , Feng Z H , Yan R H . The adjustment coefficient method based on the modified moving average model calculates and analyzes the actual urban unemployment rate. Enterprise Economy, 2011, 30 (10): 140- 144.
	李英, 刘国强. 新中国自然资源核算的新突破——十八届三中全会提出编制自然资源资产负债表. 会计研究, 2019, (12): 12- 21. 12-21, 33
	Li Y , Liu G Q . A new breakthrough of natural resources accounting in new China: the third plenary session of 18^th CPC central committee proposed preparing natural resources balance sheet. Accounting Research, 2019, (12): 12- 21. 12-21, 33
	李英, 齐丹坤. 基于生态区位测度的伊春林区森林生态服务功能价值评估. 林业科学, 2013, 49 (8): 140- 147.
	Li Y , Qi D K . Ecological service function value assessment of Yichun forest based on ecological niches measurement. Scientia Silvae Sinicae, 2013, 49 (8): 140- 147.
	刘向华. 意愿调查法的改进与完善——基于七星河湿地非使用价值评估的实践. 调研世界, 2008, (12): 43- 45.
	Liu X H . Improvement and perfection of willingness survey method: based on the practice of non-use value evaluation of Qixinghe Wetland. The World of Survey and Research, 2008, (12): 43- 45.
	刘玉捧, 张玉玲, 昝欣, 等. 永定河上游生态保护成本核算. 草业科学, 2020, 37 (7): 1362- 1367.
	Liu Y P , Zhang Y L , Zan X , et al. Cost accounting of ecological protection in the upper reaches of Yongding River. Pratacultural Science, 2020, 37 (7): 1362- 1367.
	刘媛, 付伟, 赵俊权, 等. 中国林业投资与生态服务价值研究. 生态经济, 2017, 33 (1): 152- 158.
	Liu Y , Fu W , Zhao J Q , et al. Study on the forestry investment and ecological services value in China. Ecological Economy, 2017, 33 (1): 152- 158.
	牛香, 宋庆丰, 王兵, 等. 吉林省森林生态系统服务功能. 东北林业大学学报, 2013, 41 (8): 36- 41.
	Niu X , Song Q F , Wang B , et al. Forest ecosystem services value in Jilin Province, China. Journal of Northeast Forestry University, 2013, 41 (8): 36- 41.
	欧阳志云, 王效科, 苗鸿. 中国陆地生态系统服务功能及其生态经济价值的初步研究. 生态学报, 1999, 19 (5): 607- 613.
	Ouyang Z Y , Wang X K , Miao H . A primary study on Chinese terrestrial ecosystem services and their ecological-economic values. Acta Ecologica Sinica, 1999, 19 (5): 607- 613.
	盛明泉, 姚智毅. 基于政府视角的自然资源资产负债表编制探讨. 审计与经济研究, 2017, 32 (1): 59- 67.
	Sheng M Q , Yao Z Y . Discussion on the establishment of natural resources balance sheet based on the government. Journal of Audit & Economics, 2017, 32 (1): 59- 67.
	王金龙, 杨伶, 张大红, 等. 京冀水源涵养林生态效益计量研究——基于森林生态系统服务价值理论. 生态经济, 2016, 32 (1): 186- 190.
	Wang J L , Yang L , Zhang D H , et al. Research on measurement of ecological benefit of water conservation forests in Beijing and Hebei Province: based on the theory of forest ecosystem service value. Ecological Economy, 2016, 32 (1): 186- 190.
	王庆日, 吴次芳. 城镇基准地价更新评估探讨. 价格理论与实践, 2002, (5): 35- 36.
	Wang Q R , Wu C F . Discussion on renewal evaluation of urban benchmark land price. Price Theory & Practice, 2002, (5): 35- 36.
	吴一帆, 张璇, 李冲, 等. 生态修复措施对流域生态系统服务功能的提升——以潮河流域为例. 生态学报, 2020, 40 (15): 5168- 5178.
	Wu Y F , Zhang X , Li C , et al. Improvement of ecosystem service function in watershed by ecological restoration measures: a case study in Chaohe River Basin. Acta Ecologica Sinica, 2020, 40 (15): 5168- 5178.
	向丽. 长江经济带土地生态安全综合评价及比较研究. 江苏农业科学, 2018, 46 (7): 282- 286.
	Xiang L . Comprehensive evaluation and comparative study on ecological security of land in the Yangtze River economic belt. Jiangsu Agricultural Sciences, 2018, 46 (7): 282- 286.
	谢高地, 鲁春霞, 成升魁. 全球生态系统服务价值评估研究进展. 资源科学, 2001, 23 (6): 5- 9.
	Xie G D , Lu C X , Cheng S K . Progress in evaluating the global ecosystem services. Resources Science, 23 (6): 5- 9.
	薛沛沛, 王兵, 牛香, 等. 武宁县、江山市和邵武市森林生态系统服务功能及其价值评估. 水土保持学报, 2013, 27 (5): 249- 254.
	Xue P P , Wang B , Niu X , et al. Forest ecosystem service and its evaluation in Wuning County, Jiangshan City and Shaowu City. Journal of Soil and Water Conservation, 2013, 27 (5): 249- 254.
	张颖. 生态系统服务价值评估与资产负债表编制及管理——以甘肃省迭部县为例. 北京: 人民日报出版社, 2019.
	Zhang Y . Ecosystem service value Assessment and balance sheet preparation and management: A case study of Dibu County, Gansu Province. Beijing: People's Daily Publishing House, 2019.
	张志涛, 戴广翠, 郭晔, 等. 森林资源资产负债表编制基本框架研究. 资源科学, 2018, 40 (5): 929- 935.
	Zhang Z T , Dai G C , Guo Y , et al. A basic framework for the compilation of a forest resource balance sheet. Resources Science, 2018, 40 (5): 929- 935.
	赵同谦, 欧阳志云, 郑华, 等. 中国森林生态系统服务功能及其价值评价. 自然资源学报, 2004, 19 (4): 480- 491.
	Zhao T Q , Ouyang Z Y , Zheng H , et al. Forest ecosystem services and their valuation in China. Journal of Natural Resources, 2004, 19 (4): 480- 491.
	赵正, 韩锋, 侯一蕾. 基于Meta回归方法的中国城市森林生态系统服务功能价值再评估. 长江流域资源与环境, 2021, 30 (1): 64- 75.
	Zhao Z , Han F , Hou Y L . Revaluation of urban forest ecosystem services function in China: based on Meta-regression analysis. Resources and Environment in the Yangtze Basin, 2021, 30 (1): 64- 75.
	郑德祥, 陈平留, 陈昌雄, 等. 用材林幼龄林资产评估调整系数的确定. 福建林学院学报, 2000, 20 (4): 325- 328.
	Zheng D X , Chen P L , Chen C X , et al. Studies on modification coefficient of asset evaluation of young growth for timber forest. Journal of Fujian College of Forestry, 2000, 20 (4): 325- 328.
	支玲, 杨明, 卿向阳, 等. 西部退耕还林工程可持续发展能力评价——以云南省鹤庆县、贵州省织金县和四川省朝天区为例. 林业科学, 2010, 46 (5): 161- 168.
	Zhi L , Yang M , Qing X Y , et al. Assessment of sustainable development capacity of the conversion of cropland to forest project in Western China—cases study of Heqing County in Yunnan Province, Zhijin County in Guizhou Province and Chaotian District in Sichuan Province. Scientia Silvae Sinicae, 2010, 46 (5): 161- 168.
	朱道林, 张晖, 段文技, 等. 自然资源资产核算的逻辑规则与土地资源资产核算方法探讨. 中国土地科学, 2019, 33 (11): 1- 7.
	Zhu D L , Zhang H , Duan W J , et al. Discussion on the logical rules of natural resources asset accounting and the methods of land resource asset accounting. China Land Science, 2019, 33 (11): 1- 7.
	Budrionyté R , Gaižauskas L . Historical cost vs fair value in forest accounting: the case of Lithuania. Entrepreneurship and Sustainability Issues, 2018, 6 (1): 60- 76.
	Boon E, Ahenkan A, Baduon B N. 2009. An assessment of forest resources policy and management in Ghana. Proceedings of the 29^th Annual Conference of the International Association for Impact Assessment, Accra, Ghana, 16-22.
	Costanza R , d'Arge R , de Groot R , et al. The value of the world's ecosystem services and natural capital. Nature, 1997, 387 (6630): 253- 260.
	Snyder S A , Kilgore M A , Hudson R , et al. Determinants of forest land prices in northern Minnesota: a hedonic pricing approach. Forest Science, 2007, 53 (1): 25- 36.

项目 Items	系数调整法测算值 Coefficient adjustment method measurement value /10⁸yuan	详细指标方法测算值 The detailed indicator method measures value/10⁸yuan	差额 Difference/10⁸yuan
涵养水源Conserve water	59.97	54.40	5.57
保育土壤Conservation soil	21.91	26.83	-4.92
固碳释氧Carbon sequestration and oxygen release	74.77	68.87	5.90
积累营养物质Accumulate nutrients	—	4.80	0
净化大气环境Purify the atmospheric environment	30.74	26.58	4.16
森林防护Forest protection	—	—	—
生物多样性保护Biodiversity conservation	—	57.01	0
森林游憩Forest recreation	—	1 537.99	0
总值Total	187.39	—	10.71

[1]	潘丹,罗璐薏,余异,孔凡斌. 森林资源培育工程对革命老区县域城乡收入差距的影响[J]. 林业科学, 2023, 59(1): 74-89.
[2]	田惠玲,朱建华,何潇,陈新云,简尊吉,李宸宇,郭学媛,黄国胜,肖文发. 基于随机森林模型的东北三省乔木林生物质碳储量预测[J]. 林业科学, 2022, 58(4): 40-50.
[3]	付晓,张煜星,王雪军. 2060年前我国森林生物量碳库及碳汇潜力预测[J]. 林业科学, 2022, 58(2): 32-41.
[4]	李春干,李振. 机载激光雷达大区域亚热带森林参数估测的普适性模型式[J]. 林业科学, 2021, 57(10): 23-35.
[5]	李丹, 张俊杰, 赵梦溪. 基于FCM和分水岭算法的无人机影像中林分因子提取[J]. 林业科学, 2019, 55(5): 180-187.
[6]	侯孟阳,姚顺波. 森林资源与经济增长的EKC关系检验——基于省际面板数据的实证研究[J]. 林业科学, 2019, 55(12): 113-122.
[7]	刘丹, 李玉堂, 洪玲霞, 国红, 谢阳生, 张卓立, 雷相东, 唐守正. 基于最大熵模型的吉林省主要天然林潜在分布适宜性[J]. 林业科学, 2018, 54(7): 1-15.
[8]	冯海英, 冯仲科. 基于MODIS LST产品的山东省森林调节温度生态服务价值评估新方法[J]. 林业科学, 2018, 54(2): 10-17.
[9]	严恩萍, 赵运林, 林辉, 莫登奎, 王广兴. 基于地统计学和多源遥感数据的森林碳密度估算[J]. 林业科学, 2017, 53(7): 72-84.
[10]	朱振亚, 陈丽华, 姜德文, 余新晓. 京津冀地区生态服务价值与社会经济重心演变特征及耦合关系[J]. 林业科学, 2017, 53(6): 118-126.
[11]	林卓, 吴承祯, 洪伟, 洪滔. 杉木人工林碳汇木材复合经济收益分析及最优轮伐期确定——基于时间序列预测模型[J]. 林业科学, 2016, 52(10): 134-145.
[12]	朱霖, 李智勇, 樊宝敏, 张德成, 苏立娟. 北京妙峰山森林文化条件价值评估[J]. 林业科学, 2015, 51(6): 9-16.
[13]	夏凯, 刘仁义, 刘南, 张国江. 多源小班时空数据更新框架[J]. 林业科学, 2014, 50(8): 15-21.
[14]	黄国胜, 马炜, 王雪军, 夏朝宗, 党永锋. 东北地区落叶松林碳储量估算[J]. 林业科学, 2014, 50(6): 167-174.
[15]	李英, 齐丹坤. 基于生态区位测度的伊春林区森林生态服务功能价值评估[J]. 林业科学, 2013, 49(8): 140-147.