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建立生态补偿机制的核心问题是确立补偿标准,本文将保护区视为提供生态服务的企业,基于会计体系、运用恰当的会计计量属性,对生态建设和保护过程中形成的成本加以确认和计量,予以资本化,并在适当的期限内摊消,结合各年度的期间费用和合理收益,测算生态服务价值。根据生态保护质量和受益程度对其进行修正和分配,形成区域间生态补偿标准,并测算出2013年的京张区域间生态补偿额为98.13亿元。
The core issue of setting up ecological compensation mechanism is to establish the compensation standard. In this paper, the protected area is regarded as the enterprise that provides ecological service. Based on the accounting system, using appropriate accounting measurement attributes, the costs incurred in the process of ecological construction and protection are confirmed and measured, Be capitalized, amortize it within a proper period of time, and calculate the value of ecological services according to the annual expenses and reasonable income in each year. According to the quality and benefit of ecological protection, it is amended and distributed to form an inter-regional ecological compensation standard, and it is estimated that the ecological compensation amount between the Jing-Zhang areas in 2013 was 9,813 million yuan.