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自然资源学报 >

2025 , Vol. 40 >Issue 5: 1157 - 1173

DOI: https://doi.org/10.31497/zrzyxb.20250502

自然资源观察

农业生态系统核算的国际标准及国家经验

  • 王勇 ,
  • 冯靖 ,
  • 路雅倩
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  • 东北财经大学统计学院，大连 116025

王勇（1988-），男，山东临沂人，博士，教授，博士生导师，研究方向为国民经济核算与宏观经济分析。E-mail:

收稿日期: 2024-07-22

  修回日期: 2024-11-05

  网络出版日期: 2025-04-16

基金资助

国家社会科学基金重大项目(22&ZD159)

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International standards and national experiences of agricultural ecosystem accounting

  • WANG Yong ,
  • FENG Jing ,
  • LU Ya-qian
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  • Dongbei University of Finance and Economics, Dalian 116025, Liaoning, China

Received date: 2024-07-22

  Revised date: 2024-11-05

  Online published: 2025-04-16

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摘要

农业生态系统核算是全面了解农业生产可持续性、生态环境健康以及农产品质量与安全的重要支撑。目前，关于农业生态系统核算有三个国际标准：《农林渔业环境经济核算体系》（SEEA-AFF）、《环境经济核算体系——生态系统核算》（SEEA-EA2021）和《农业与粮食生态系统及人类福祉评估》（TEEB-AgriFood）。基于这三个国际标准，部分国家开展了农业生态系统核算。本文对三个国际标准的发展历程进行梳理，并从理论基础、核算视角、核算对象、核算范围、分类标准和账户表式六个方面对三个国际标准进行对比，从总体现状和实践经验两个方面对农业生态系统核算的国际实践进行总结，进而结合中国农业生态系统核算的现状，提出了中国农业生态系统核算的政策建议。

关键词： 农业生态系统; 国际标准; 实践; 账户; 核算

本文引用格式

王勇 , 冯靖 , 路雅倩 . 农业生态系统核算的国际标准及国家经验[J]. 自然资源学报, 2025 , 40(5) : 1157 -1173 . DOI: 10.31497/zrzyxb.20250502

Abstract

Agricultural ecosystem accounting is an important support for understanding the sustainability of agricultural production, the health of the ecological environment, and the quality and safety of agricultural products. Currently, there are three international standards for agricultural ecosystem accounting: the System of Environmental-Economic Accounting for Agriculture, Forestry and Fisheries (SEEA-AFF), the System of Environmental-Economic Accounting-Ecosystem Accounting (SEEA-EA2021), and The Economics of Ecosystems and Biodiversity for Agriculture & Food (TEEB-AgriFood). Based on these three international standards, some countries have carried out agricultural ecosystem accounting. This article first reviews the development process of the three international standards, and compares them from six aspects: theoretical basis, accounting perspective, accounting object, accounting scope, classification standard, and account expression. Secondly, the international practices of agricultural ecosystem accounting are summarized from the overall situation and practical experience. Finally, combined with the current situation of agricultural ecosystem accounting in China, policy recommendations for agricultural ecosystem accounting in China are proposed.

Key words： agricultural ecosystem; international standards; practice; accounts; accounting

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