發(fā)布時間：2018-05-06 10:44

  本文選題：包容性財富核算 + 可持續(xù)發(fā)展�。� 參考：《中國社會科學(xué)院研究生院》2017年博士論文

【摘要】：自《我們共同的未來》報告給出可持續(xù)發(fā)展的經(jīng)典定義以來,可持續(xù)發(fā)展的目標(biāo)和定義逐漸走向綜合性和多樣化。全球可持續(xù)發(fā)展目標(biāo)(SDGs)的確立進(jìn)一步建立起更具包容性的可持續(xù)發(fā)展目標(biāo)框架。在這一包容性的可持續(xù)發(fā)展目標(biāo)框架下如何定量化的評估社會的可持續(xù)發(fā)展力成為可持發(fā)展理論研究的焦點與難點。包容性的可持續(xù)發(fā)展目標(biāo)對可持續(xù)力的評估框架提出了全新的要求,也衍生出差異化的方法論體系。財富是反映社會經(jīng)濟(jì)發(fā)展現(xiàn)狀與未來趨勢的重要指標(biāo),同時也是定量評估社會可持續(xù)力的有效指標(biāo)。財富核算體系建立的目標(biāo)是能夠準(zhǔn)確的評判社會發(fā)展現(xiàn)狀與未來發(fā)展趨勢。在不同社會發(fā)展階段和目標(biāo)下,財富概念及內(nèi)涵不斷演進(jìn)和發(fā)展,并由此衍生出不同的財富核算方法論體系及核算框架。財富的包容性內(nèi)涵是在可持續(xù)發(fā)展的框架下對財富概念、范疇及價值論體系的重新建構(gòu)。生態(tài)經(jīng)濟(jì)學(xué)提出的生態(tài)資本概念是對新古典經(jīng)濟(jì)學(xué)“經(jīng)濟(jì)帝國主義”的反思和批判中形成的新的資本形式,其內(nèi)涵反映了對生態(tài)系統(tǒng)和經(jīng)濟(jì)系統(tǒng)之間復(fù)雜關(guān)系的全新解讀。然而,在以流量核算為基準(zhǔn),以效用最大化為目標(biāo)的經(jīng)濟(jì)學(xué)邏輯下建立的國民經(jīng)濟(jì)核算體系以及環(huán)境經(jīng)濟(jì)綜合核算體系均不能夠完整的反映生態(tài)資本對經(jīng)濟(jì)體發(fā)展的關(guān)鍵作用,從而使得對生態(tài)資本價值的研究陷入“孤立的”“就事論事”的窠臼中。將生態(tài)資本核算納入國民財富核算整體框架中是強(qiáng)可持續(xù)發(fā)展范式的必然要求,也是實踐可持續(xù)發(fā)展包容性目標(biāo)的關(guān)鍵領(lǐng)域。傳統(tǒng)的“持續(xù)”發(fā)展模式(增長模式)試圖以資本之間的無限替代性和技術(shù)進(jìn)步來破解自然資源絕對稀缺的困境。然而生態(tài)經(jīng)濟(jì)學(xué)證明了這一增長邏輯的謬誤。一方面增長邏輯的“效用最大化”目標(biāo)并不符合代際福利的非減性路徑,另一方面,生態(tài)系統(tǒng)對經(jīng)濟(jì)系統(tǒng)施加的多重約束決定了社會必然需要在生態(tài)系統(tǒng)所規(guī)定的閾值內(nèi)實現(xiàn)發(fā)展。技術(shù)進(jìn)步和有限的資本替代僅能夠在一定程度上減少消耗的速率,但是總體而言生態(tài)系統(tǒng)的約束是具有剛性的,不可逾越的。因此強(qiáng)可持續(xù)發(fā)展范式不僅要求經(jīng)濟(jì)體資本總量的不減少,進(jìn)一步要求了關(guān)鍵自然資本和生態(tài)資本的不降低。從而在強(qiáng)可持續(xù)發(fā)展范式下對生態(tài)資本和自然資本價值進(jìn)行核算實質(zhì)上為人類社會經(jīng)濟(jì)系統(tǒng)劃定了其最優(yōu)的有效邊界和規(guī)模。一旦發(fā)展的路徑超越了這一邊界,其代際福利必然受到損害,從而無法實現(xiàn)可持續(xù)發(fā)展的目標(biāo)。生態(tài)系統(tǒng)資本化體現(xiàn)了資本概念包容化發(fā)展的進(jìn)程,是資本概念在范疇、所有權(quán)形態(tài)和價值屬性上的深化和擴(kuò)展。生態(tài)資本價值反映為生態(tài)系統(tǒng)產(chǎn)生的使人類獲得惠益的產(chǎn)品或服務(wù)流的存量價值。生態(tài)資本概念描繪了人類與生態(tài)環(huán)境之間的多重反饋關(guān)系以及這種關(guān)系對人類福利的影響。生態(tài)資本概念一方面反映了生態(tài)系統(tǒng)的要素、結(jié)構(gòu)和過程等物理屬性的規(guī)模和質(zhì)量,即生態(tài)系統(tǒng)產(chǎn)出生態(tài)系統(tǒng)服務(wù)流的能力,另一方面反映了人類對生態(tài)系統(tǒng)服務(wù)提供的惠益的價值評估。對生態(tài)資本的價值評估不僅是對生態(tài)系統(tǒng)產(chǎn)出產(chǎn)品和服務(wù)功能的評估,更反映了在特定的社會經(jīng)濟(jì)情境下,生態(tài)系統(tǒng)服務(wù)提供的惠益對人類差異化的需求的滿足程度。生態(tài)財富是生態(tài)資本價值的貼現(xiàn)和,是社會生產(chǎn)性基礎(chǔ)的重要組成部分,也是反映社會代際福利水平的核心指標(biāo)之一。然而核算結(jié)果表明,隨著我國工業(yè)化和城市化的快速發(fā)展,生態(tài)財富卻在日益下降。一方面是建設(shè)和開發(fā)用地對生態(tài)用地的擠占和破壞,使得重要的生態(tài)系統(tǒng)功能單元的規(guī)模減少,結(jié)構(gòu)破碎。另一方面則是由環(huán)境污染導(dǎo)致生態(tài)系統(tǒng)功能破壞,要素?fù)p失。生態(tài)財富的減少最終將反饋為社會可持續(xù)力的喪失,乃至對人類福利的損害。人類社會經(jīng)濟(jì)活動對生態(tài)系統(tǒng)不僅具有負(fù)面影響,也能夠通過緩解生態(tài)系統(tǒng)衰退,減少或治理環(huán)境污染,保護(hù)修復(fù)生態(tài)系統(tǒng)功能等活動和投入實現(xiàn)生態(tài)財富的增加。生態(tài)資本投資收益不僅反映為生態(tài)資本價值的增加,還能夠通過增進(jìn)社會文化認(rèn)知,增加就業(yè),提高生產(chǎn)效率等實現(xiàn)生態(tài)-社會-經(jīng)濟(jì)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.

【學(xué)位授予單位】：中國社會科學(xué)院研究生院
【學(xué)位級別】：博士
【學(xué)位授予年份】：2017
【分類號】：F124;X22
，

本文編號：1852002