包容性生态财富核算研究

发布时间：2018-05-06 10:44

  本文选题：包容性财富核算 + 可持续发展　； 参考：《中国社会科学院研究生院》2017年博士论文

【摘要】：自《我们共同的未来》报告给出可持续发展的经典定义以来,可持续发展的目标和定义逐渐走向综合性和多样化。全球可持续发展目标(SDGs)的确立进一步建立起更具包容性的可持续发展目标框架。在这一包容性的可持续发展目标框架下如何定量化的评估社会的可持续发展力成为可持发展理论研究的焦点与难点。包容性的可持续发展目标对可持续力的评估框架提出了全新的要求,也衍生出差异化的方法论体系。财富是反映社会经济发展现状与未来趋势的重要指标,同时也是定量评估社会可持续力的有效指标。财富核算体系建立的目标是能够准确的评判社会发展现状与未来发展趋势。在不同社会发展阶段和目标下,财富概念及内涵不断演进和发展,并由此衍生出不同的财富核算方法论体系及核算框架。财富的包容性内涵是在可持续发展的框架下对财富概念、范畴及价值论体系的重新建构。生态经济学提出的生态资本概念是对新古典经济学“经济帝国主义”的反思和批判中形成的新的资本形式,其内涵反映了对生态系统和经济系统之间复杂关系的全新解读。然而,在以流量核算为基准,以效用最大化为目标的经济学逻辑下建立的国民经济核算体系以及环境经济综合核算体系均不能够完整的反映生态资本对经济体发展的关键作用,从而使得对生态资本价值的研究陷入“孤立的”“就事论事”的窠臼中。将生态资本核算纳入国民财富核算整体框架中是强可持续发展范式的必然要求,也是实践可持续发展包容性目标的关键领域。传统的“持续”发展模式(增长模式)试图以资本之间的无限替代性和技术进步来破解自然资源绝对稀缺的困境。然而生态经济学证明了这一增长逻辑的谬误。一方面增长逻辑的“效用最大化”目标并不符合代际福利的非减性路径,另一方面,生态系统对经济系统施加的多重约束决定了社会必然需要在生态系统所规定的阈值内实现发展。技术进步和有限的资本替代仅能够在一定程度上减少消耗的速率,但是总体而言生态系统的约束是具有刚性的,不可逾越的。因此强可持续发展范式不仅要求经济体资本总量的不减少,进一步要求了关键自然资本和生态资本的不降低。从而在强可持续发展范式下对生态资本和自然资本价值进行核算实质上为人类社会经济系统划定了其最优的有效边界和规模。一旦发展的路径超越了这一边界,其代际福利必然受到损害,从而无法实现可持续发展的目标。生态系统资本化体现了资本概念包容化发展的进程,是资本概念在范畴、所有权形态和价值属性上的深化和扩展。生态资本价值反映为生态系统产生的使人类获得惠益的产品或服务流的存量价值。生态资本概念描绘了人类与生态环境之间的多重反馈关系以及这种关系对人类福利的影响。生态资本概念一方面反映了生态系统的要素、结构和过程等物理属性的规模和质量,即生态系统产出生态系统服务流的能力,另一方面反映了人类对生态系统服务提供的惠益的价值评估。对生态资本的价值评估不仅是对生态系统产出产品和服务功能的评估,更反映了在特定的社会经济情境下,生态系统服务提供的惠益对人类差异化的需求的满足程度。生态财富是生态资本价值的贴现和,是社会生产性基础的重要组成部分,也是反映社会代际福利水平的核心指标之一。然而核算结果表明,随着我国工业化和城市化的快速发展,生态财富却在日益下降。一方面是建设和开发用地对生态用地的挤占和破坏,使得重要的生态系统功能单元的规模减少,结构破碎。另一方面则是由环境污染导致生态系统功能破坏,要素损失。生态财富的减少最终将反馈为社会可持续力的丧失,乃至对人类福利的损害。人类社会经济活动对生态系统不仅具有负面影响,也能够通过缓解生态系统衰退,减少或治理环境污染,保护修复生态系统功能等活动和投入实现生态财富的增加。生态资本投资收益不仅反映为生态资本价值的增加,还能够通过增进社会文化认知,增加就业,提高生产效率等实现生态-社会-经济的全面效益。
[Abstract]:Since the "our common future" report gives the classic definition of sustainable development, the goals and definitions of sustainable development have gradually become integrated and diversified. The global sustainable development goal (SDGs) is established to further establish a more inclusive framework for sustainable development. Under this inclusive and sustainable development goal framework, the objective framework of sustainable development is to be established. How to quantitatively evaluate the sustainable development power of the society has become the focus and difficulty of the sustainable development theory. The inclusive sustainable development goal has put forward new requirements for the evaluation framework of sustainability, and also derives the alienated methodology system of business travel. Wealth is an important indicator to reflect the current and future trends of social economic development. At the same time, it is an effective index for quantitative evaluation of social sustainability. The goal of the establishment of wealth accounting system is to accurately judge the status of social development and the trend of future development. In different social development stages and goals, the concept and connotation of wealth are evolving and developed, and thus derive different methods of wealth accounting methodology and core. The inclusive connotation of wealth is the re construction of the concept of wealth, the category and the system of value theory under the framework of sustainable development. The concept of ecological capital proposed by ecological economics is a new capital form formed in the reflection and criticism of the neo classical economics "economic imperialism", and its connotation reflects the ecosystem and the ecological system. A new interpretation of the complex relationship between economic systems. However, the national economic accounting system and the comprehensive accounting system in the economic logic, based on the flow accounting as the basis and the goal of maximizing utility, can not fully reflect the key role of ecological capital to the development of the economy, and thus make the ecological capital. The study of value is trapped in the "isolated" "argument". The integration of ecological capital accounting into the overall framework of national wealth accounting is the inevitable requirement of the strong sustainable development paradigm. It is also the key field to practice the inclusive goal of sustainable development. The traditional "continuous" development model (growth model) tries to be between capital. On the other hand, the multiple constraints imposed by the ecosystem on the economic system, on the other hand, determine the society's multiple constraints on the economic system. It is necessary to achieve development within the threshold defined by the ecosystem. Technological progress and limited capital substitution can only reduce the rate of consumption to a certain extent, but in general, the constraints of the ecosystem are rigid and insurmountable. Therefore, the strong sustainable development model not only requires that the total amount of economic capital is not reduced, It further requires that the key natural capital and the ecological capital are not reduced. Thus, accounting for the value of ecological capital and natural capital under the strong sustainable development paradigm is essentially the best effective boundary and scale for the human socioeconomic system. It is impossible to achieve the goal of sustainable development. The capitalization of the ecosystem embodies the process of the development of the concept of containment of capital, the deepening and expansion of the concept of capital in the category, the form of ownership and the attribute of value. The value of the ecological capital is reflected as the stock value of the product or service stream which is generated by the ecosystem to benefit the people. The concept of ecological capital describes the multiple feedback relations between the human and the ecological environment and the impact of this relationship on human welfare. The concept of ecological capital reflects the scale and quality of the physical attributes such as the elements, structures and processes of the ecosystem, that is, the ability of the ecosystem to produce the service flow of the birth system, on the other hand. Evaluation of the benefits provided by human ecosystem services. Evaluation of the value of ecological capital is not only an assessment of the product and service function of the ecosystem, but also a reflection of the satisfaction of the benefits provided by the ecosystem services to the human diversity in a specific socioeconomic situation. Ecological wealth is an ecological capital. The discount of value is an important part of the foundation of social production and one of the core indicators that reflects the level of social intergenerational welfare. However, accounting results show that with the rapid development of industrialization and urbanization in China, the ecological wealth is decreasing. On the one hand, the construction and development of land for ecological land use and destruction, The scale of the important ecosystem functional units is reduced and the structure is broken. On the other hand, the environmental pollution leads to the damage of the ecosystem function, the loss of the elements. The reduction of the ecological wealth will eventually be fed back to the loss of social sustainability and even the damage to human welfare. The economic activities of human society are not only negative to the ecosystem. The ecological capital investment income not only reflects the increase in the value of ecological capital, but also can improve the social and cultural cognition, increase the employment and improve the production efficiency. Ecological - social - economic overall benefits.

【学位授予单位】：中国社会科学院研究生院
【学位级别】：博士
【学位授予年份】：2017
【分类号】：F124;X22
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本文编号：1852002