中国水利

在新质生产力推动高质量发展的战略背景下，水生态产品价值核算面临理论重构与实践创新的迫切需求。针对水资源传统核算方法局限性，提出以新质生产力为引领的水生态产品价值核算框架。首先，通过辨析新质生产力与绿色发展的内在统一性，明确其核心是通过科技创新与产业升级实现生态保护与经济发展的协同。其次，构建“水资源-水生态资产-水生态资本”三维核算体系：在资源维度核算存量及可持续供给流量；在资产维度评估生态修复工程形成的资产效应；在资本维度采用影子价格法量化生态溢价，揭示生态产品的价值创造机制。进一步，创新性提出差异化价值实现模式的核算方法：在保护模式方面，以资源实物量核算为主导，强调生态功能维护；在修复模式方面，推行耦合政府主导的资源增量核算与市场主体的资产增值核算；在转化模式方面，依托生产函数分解生态资本影子价格。通过统筹存量与流量要素，区分三类模式核算导向，为新质生产力赋能水生态产品高效供给、促进绿水青山向金山银山转化提供理论工具与实践范式。

In the strategic context of promoting high-quality development through new-quality productive forces, there is an urgent need for theoretical restructuring and practical innovation in the value accounting of aquatic ecological products. Regarding limitations of traditional accounting methods, the framework for value accounting of aquatic ecological products led by new-quality productive forces is proposed. Firstly, based on analysis of inherent unity between new-quality productive forces and green development, the core is defined to achieve synergy between ecological protection and economic development through technological innovation and industrial upgrading. Secondly, a three-dimensional accounting system of “water resources-aquatic ecological assets-aquatic ecological capital” shall be created, to estimate stock and sustainable supply flow in the resource dimension; evaluate asset effects formed by ecological restoration projects in the asset dimension;and quantify ecological premiums by the shadow price method in the capital dimension to reveal the value creation mechanism of ecological products. Furthermore, an innovative method for accounting differentiated value realization modes is proposed. In terms of protection mode, physical resource quantity accounting shall be dominant, with emphasis on maintenance of ecological functions. In terms of restoration mode, coupled government-led resource increment accounting and market-subject asset appreciation accounting shall be implemented. In terms of transformation mode, the shadow price of ecological capital shall be decomposed based on production functions. By coordinating stock and flow elements and distinguishing the accounting orientations of the three modes, new-quality productive forces are empowered to facilitate the efficient supply of aquatic ecological products, so as to provide theoretical tools and practical paradigms for maximizing value of "lush mountains and clear waters" and transforming them into gold and silver mountains.