Research on ecological compensation standard accounting methods is urgently needed to study reasonable compensation for ecological protection areas.First,by comparing the aspects of apply condition,realistic condition and methods certainty,methods based on ecological services supply costs were determined to be more feasible.Second,a theoretical analytical framework was built to interpret the supply costs,which consist of explicit costs due to direct factor inputs and implicit costs due to directly limiting use on ecological factors and indirect effect on the value of relative factors.Finally,the specific accounting methods for ecological service supply cost and the ecological compensation standard of the Three-River Headwaters Region were analyzed.The explicit costs include ecological protection and construction costs,living infrastructure costs of farmers and herdsmen and ecological protection supporting project costs.The implicit costs of direct ecological factors limited use consist of the loss of animal husbandry,hydroelectricity and mining minus the incremental gain of tourism.The implicit costs of indirect effect on the relative factors value mean the economic development loss of the entire region minus the implicit costs of direct ecological factors limited use.In 2013,the explicit cost was 940 million RMB,and the implicit cost was 2.24billion RMB,in which the cost of directly limiting use on ecological factors was 1.06 billion RMB,and the cost of indirect effects on the value of relative factors was 1.18 billion RMB.This implies that the ecological compensation standard was 3.18 billion RMB.The ecological compensation accounting methods based on ecological service supply cost currently only consider the economic cost;it can be improved by taking the cost and benefit of environment into consideration in the future.%为了对生态保护地区进行合理补偿,亟需构建生态补偿标准的核算方法.通过对适用前提、现实条件、方法确定性等方面的比较,提出了相对准确可行的、基于生态服务供给成本的核算方法.在此基础上,构建理论分析框架,阐释了生态服务供给成本由加强生态建设和环境治理投入的显性成本和隐性成本构成,其中隐性成本又包括直接限制资源环境要素利用的成本和间接影响相关要素的成本;最后,将该核算方法应用于三江源区生态补偿研究.结果表明:三江源区生态服务供给的显性成本包括生态保护与建设成本、农牧民生产生活基础设施建设成本和生态保护支撑项目成本;直接限制资源环境要素利用的隐性成本为畜牧业、水电业、矿业的损失扣除旅游业增加之后的变化量;间接影响相关要素的隐性成本为因保护措施而带来的整体经济发展降低扣除直接限制资源环境要素的成本后的部分.以2013年为例,三江源区生态保护的显性成本为9.4 ×108元,隐性成本为22.4×108元,其中直接限制资源环境要素的成本为10.6×108元,间接影响相关要素的成本为11.8×108元,补偿额度应为31.8×108元.由于基于生态服务供给成本的核算方法仅考虑了经济损失,未来可结合生态环境方面的成本和效益做进一步完善.
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