生态资产资本化:要素构成·运营模式·政策需求

构建生态保护市场体系是我国生态文明制度建设和环境保护体制改革的重要目标. 生态资产资本化运营是利用市场经济手段保护生态资源、改善生态环境质量,并直接或者间接创造利润的生态经济运作模式,与我国生态文明制度建设和环境保护体制改革目标具有高度统一性. 为推进生态资产资本化运营进程,通过全面分析、归纳、总结国内外生态资产资本化运营理论研究和案例实践成果,深入剖析了社会主体、生态客体、市场平台、技术动力和制度保障五大构成要素在生态资产资本化运作体系中的地位和作用;以此为前提,依据生态资产资本化运营的客体类型,探讨了深度开发生态产品增殖、优化配置生态资产共生增殖、交易生态资产权属、交易生态服务、产业化运营五大生态资产资本化模式,并结合我国生态环境状况与经济社会发展形势,从构建激励保障机制、建立监管约束制度和提升科技支撑能力三方面提出推进我国生态资产资本化运营的政策需求,以规避生态资产“过度资本化”的生态风险,实现经济社会与生态环境保护可持续、协同发展的目标.      

全民所有自然资源资产“三权分置”产权体系研究——基于委托代理理论的视角

建立健全自然资源资产权利体系,是开展自然资源统一确权登记,推进自然资源资产价值核算和编制自然资源资产负债表的基础和前提。基于委托代理理论,按照“制度安排与市场建设欠佳——委托代理与资源监管低效——权能分解与委托代理耦合——三权分置设计”的逻辑思路,试图建构具有中国特色的新时代自然资源资产产权体系。研究发现：自然资源资产产权制度安排失灵,产权市场建设滞后,委托代理机制弱化以及资源监管失调等因素,是自然资源有效利用的主要障碍。通过对自然资源资产产权的权能分解与管理机制耦合,建立自然资源资产“三权分置”的产权体系,有利于明晰自然资源资产的所有者、代理者和使用者之间权、责、利的关系。     

Collaborative governance and adaptive management: Lessons from California's CALFED Water Program

Both for its technological and institutional innovations and for its history of conflicts, California's water system has been one of the most observed in the world. This article and this Special Issue on the CALFED Bay-Delta Program continue in this tradition. CALFED is likely the most ambitious experiment in collaborative environmental policy and adaptive management the world has seen to date. This Issue moves beyond the celebratory tone of other analyses of collaborative, adaptive management and looks closer into how collaborative networks work to produce innovation, and more importantly to reflect also on their inherent contradictions, limitations and “dark sides”. While collaborative governance enhances mutual understandings and can be a source of innovation, it appears ill-suited to resolve alone the distributive dilemmas at the core of many water – and other environmental – conflicts. A lacuna in existing research concerns the institutional design of effective boundaries and linkages between democratic politics, legitimate authority, and adaptive governance, i.e. the mix of institutions that can provide sufficient responsibility, accountability and democratic legitimacy, without choking off the self-organizing interaction, shared learning, and communication that is at the heart of collaboration. A painful realization in the Delta is that environmental conservation and further growth may be fundamentally at odds; efficient win–win solutions, institutional or technological, seem insufficient to satisfy the competing demands posed upon the system. Radical decisions and changes might be necessary, but they seem unlikely under current institutional arrangements and political conditions.     

Building institutions based on information disclosure: lessons from GRI's sustainability reporting

Global Reporting Initiative (GRI) is the best-known framework for voluntary reporting of environmental and social performance by business worldwide. Using extensive empirical data, including interviews and documentary analysis, we examine GRI's organizational field and conclude that since its modest beginnings in 1999 GRI has been by several measures a successful institutionalization project. But the institutional logic of this new entity, as an instrument for corporate sustainability management, leaves out one of the central elements of the initial vision for GRI: as a mobilizing agent for many societal actors. This emergent logic reflects GRI's dominant constituency – large global companies and financial institutions and international business management consultancies – and not the less active civil society organizations and organized labor. We attribute these developments to factors such as building GRI within the existing institutional structures; the highly inclusive multistakeholder process; and the underdeveloped base of information users. From the institutional theory perspective, this case shows how the process of institutionalization is deeply affected by initial strategies of the founders, and how it reproduces existing power relations. From the governance perspective, this case leads us to question the power of commodified information to mobilize civil society and to strengthen governance based on partnerships.     

海域资源性资产价值评估初探

在探讨海域资源性资产基本内涵的基础上,从劳动价值论、效用价值论和功能价值论等角度探讨了价值构成;结合国内外有关研究成果,对影响海域资源性资产价值评估的因素进行了系统分析,并提出相应的价值评估方法与模型,利用经济手段强化海域资产管理,以便有效利用海域这一稀缺的自然资源.     

Coping with changing water resources: The case of the Syr Darya river basin in Central Asia

This paper discusses how climatic-hydrological and socio-political developments will affect water allocation in the Syr Darya river basin and which adaptation measures will be needed to cope with changing water resources. In view of the geo-political complexity, climate-driven changes in water availability are of particular importance in this region. Water shortages during summer will become more frequent as precipitation is expected to further decrease and glacial meltwater releases will decrease in the long-term due to reduced glacier volume. Being the main valve to the entire Syr Darya river system, the Toktogul reservoir in Kyrgyzstan could take over, at least partly, the role of glaciers as seasonal water redistributors, thus allowing the generation of energy in winter – benefiting upstream countries – and irrigation for large-scale agriculture in summer – benefiting downstream countries. To date, however, there is no regional consensus on a balanced reservoir management, which currently favours irrigation according to past Soviet priorities. Moreover, the perception of water as a ‘national concern’ in Central Asia discourages efforts towards cooperation between states at the regional level. So far, climate change adaptation has focused on technical rather than institutional solutions. We suggest that policy-relevant adaptation measures should include consistent data collection and dissemination, cross-sectoral collaboration, promotion of national responsibility and initiative, and agreeing on a regional strategy.     

区域水资源资产确认、计量及报表编制

为落实水资源资产负债的编制,提高核算主体水资源资产化管理水平,在对比分析水资源和资产定义的基础上,明确界定了水资源资产的概念和范围;根据水资源服务价值和水权益实体对水资源的不同用水方式,将水资源资产划分为水权资产、水经济资产和水生态服务资产3大类14个子科目;确定了水资源资产各科目的核算模型;最后通过构建水资源资产核算表,对郑州市水资源资产进行了实物量和价值量计量。本文进一步完善了水资源资产的确认、计量和列报体系,为区域水资源资产负债表的编制提供了一定的理论和实践参考。     

Institutionalising social learning: Towards systemic and adaptive governance

This paper critically examines how public policy makers limit policy and other institutional design choices by a failure to appreciate (i) how situations may be characterised or framed; (ii) how practices that generate neologisms (invented terms or concepts) or reify (make into a thing) abstract concepts can displace understandings, and (iii) the epistemological bases of governance mechanism choices. An inquiry into the coining of the neologisms ‘wicked’ and ‘tame’ problems is reported and the implications for research and policy practice explored. As practices, neologising, reifying, categorising and typologising have unintended consequences – they remove us from the primary experiences and underlying emotions that provided the motivation for formulating these concepts in the first place. The failure to institutionalise the understandings and experiences that sit behind the invention of the terms ‘wicked’ and ‘tame’ problems (or similar framing choices such as ‘problematique’, ‘messes’, ‘lowland real-life swamps’, ‘resource dilemmas’ or ‘complex adaptive systems’) present systemic constraints to institutionalising social learning as an alternative yet complementary governance mechanism within an overall systemic and adaptive governance framework. Ultimately situations usefully framed as ‘wicked’,’ such as water managing and climate change are problems of relationship – of human beings with the biosphere. Re-framings, such as institutions as social technologies and other research and praxis traditions concerned with the breakdown of relationships may offer ways forward in the purposeful designing and crafting of more effective institutions.     

税收对环保工作效率改进作用研究

研究税收对环保工作效率的促进性模型,通过税收实现资产置换和资产划转,将税收资产利用到环保中,改善环境的治理方式,提高环境治理的效能,提出一种基于专项税收模糊评价体系的环保工作效率促进性模型,以环保治理的债务率、地方政府政绩效益和资产计债水平为模糊评价指标,构建税收对环保工作效率改进的资产计税模型,确定税收的公允值,从而实现税收对环保工作效率改进的优化资产置换和资产划转,促进环保治理方式的升级。实证分析表明,研究模型能有效实现税收对环保工作效率的改进促进,优化税收在环保治理中资金配比,提高税收的公允价值确定准确性,在税务处理中具有很好的应用价值。     

山水林田湖草生命共同体的科学认知、路径及制度体系保障

山水林田湖草生命共同体是对人与自然和谐统一关系的新认知,是生态文明理论的重要组成部分。以建立一个山水林田湖草生命共同体的研究范式为目的,系统剖析了山水林田湖草生命共同体理论与应用在基础探索、快速发展和多元繁荣三个阶段的研究重点与特征;再次审视了山水林田湖草生命共同体的内涵、阐明了概念新认知、基本特征、人与生命共同体关系;最后提出面向山水林田湖草生命共同体的“问题—目标—时空策略—目的”的实施路径,及构建以自然资源监测监管体系、自然资源资产产权体系、国土空间规划体系、国土空间用途管制体系、国土空间生态修复体系、法律法规体系等为主的制度体系,进而提升其科学性和实用性,为构建国土空间治理体系及治理能力现代化提供决策支撑。     

Capital assets and institutional constraints to implementation of greenhouse gas mitigation options in agriculture

Agriculture is one of the major sources of greenhouse gas (GHG) emission. It accounts for approximately 15% of the total global anthropogenic emissions of GHGs. Emissions could be twice as much if indirect emissions are also taken into the consideration. However, unlike other high emitting sectors such as transport or energy, agriculture is potentially a significant carbon “sink”. It has high technical potential as a carbon sink and if tapped, can substantially enhance global sequestration efforts. The technical potential, however, may not translate into actual GHG reduction because of the capital assets and institutional constraints faced by the smallholder farmers in the developing countries. In this paper we develop a capital assets based framework of physical, financial, social, human and natural barriers to agricultural carbon mitigation initiatives and through analysis of current initiatives, we set out policy based options to reduce each of these barriers. Fundamentally, barrier removal will entail designing agricultural carbon mitigation initiatives in collaboration with farmer communities, through strengthening local institutions, understanding land tenure and natural resource cultures, ensuring legitimacy and equity in payments and fast tracking training and information. We provide a framework that simultaneously aids the dual objectives of alleviating poverty in the poor farming communities of developing countries and lowering global greenhouse gas emissions.     

编制自然资源资产负债表的意义及探索

为完善环境治理和生态修复,加强对领导干部考核,十八届三中全会提出了探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计。本文围绕编制自然资源资产负债表的意义进行阐述,对如何编制自然资产资源负债表进行了设想,倡议高度重视资源环境保护,维护经济可持续发展,实现资源节约型、环境友好型社会。同时,本文指出,如何编制好自然资源资产负债表,对领导干部实行自然资源资产离任审计,还需要一个研究和探索的过程,还有很长的路要走,因为世界上还没有哪个国家有经验可以借鉴。但可以借鉴绿色GDP探索的经验。     

Sustainable development and the water–energy–food nexus: A perspective on livelihoods

The water–energy–food nexus is being promoted as a conceptual tool for achieving sustainable development. Frameworks for implementing nexus thinking, however, have failed to explicitly or adequately incorporate sustainable livelihoods perspectives. This is counterintuitive given that livelihoods are key to achieving sustainable development. In this paper we present a critical review of nexus approaches and identify potential linkages with sustainable livelihoods theory and practice, to deepen our understanding of the interrelated dynamics between human populations and the natural environment. Building upon this review, we explore the concept of ‘environmental livelihood security’ – which encompasses a balance between natural resource supply and human demand on the environment to promote sustainability – and develop an integrated nexus-livelihoods framework for examining the environmental livelihood security of a system. The outcome is an integrated framework with the capacity to measure and monitor environmental livelihood security of whole systems by accounting for the water, energy and food requisites for livelihoods at multiple spatial scales and institutional levels. We anticipate this holistic approach will not only provide a significant contribution to achieving national and regional sustainable development targets, but will also be effective for promoting equity amongst individuals and communities in local and global development agendas.     

森林资源资产负债表核算系统研究

森林资源是重要的自然资源,编制森林资源资产负债表,将森林资源管理纳入生态文明绩效评价考核体系,对实现可持续发展和保障生态安全具有重要意义。本文在分析森林资源核算研究进展的基础上,将森林资源资产负债表定位于服务各级政府森林资源资产管理的信息系统,借鉴会计理论与方法,结合中国森林资源管理的特点,构建了森林资源资产负债表核算系统。核算系统主要包括：森林资源资产负债表核算要素的界定和确认标准,森林资源资产、森林资源负债、森林资源净权益的核算账户设置,森林资源资产负债表、森林资源资产变动表、森林资源权益变动表的表式,以资源调查数据和资源变动数据为基础的动态核算流程,以及复式记账的核算方法。通过核算系统,实现以年度为核算周期编制森林资源资产负债表。     

海洋空间资源性资产产权特征及产权效率分析

海洋空间资源性资产作为海洋资源性资产的重要组成部分,其产权效率直接关系到我国海洋资源的永续利用和国民经济的持续健康发展。目前国内对于森林、土地、水资源等自然资源资产化管理的基础性问题已有丰富的理论成果,但在海洋资源产权制度方面仍缺少完整、系统的研究。本文从海洋空间资源性资产产权特征和产权效率两个方面入手讨论产权制度的优化,意在为建立完善而高效的海洋资源性资产产权制度提供理论参考。为此,本文首先分析海洋空间资源性资产产权特征以及由这些特征所导致的产权界定障碍,在此基础上极具针对性的从产权归属、产权流转、外部性以及产权制度实施机制四个角度论述海洋空间资源性资产产权效率的影响机理,然后根据理论分析的结果对我国现行海洋空间资源性资产产权制度提出建议,明晰产权归属,引入竞争机制,保持产权长期稳定,建立规范的产权流转机制。     

Production systems aligned with distributed economies: Examples from energy and biomass sectors

This article builds on the introduction to the concept of distributed economies (DE) by Johansson et al. [Johansson A, Kisch P, Mirata M. Distributed economies – a new engine for innovation. Journal of Cleaner Production, this issue] and takes the discussion further by reviewing examples of production systems that, due to certain characteristics, can be seen as illustrative DE elements. Through selected cases from energy production and biomass products sectors, the environmental and business benefits provided by local, small-scale, flexible production units that increase value addition to local assets are exemplified. The factors supporting the development of such systems are also reviewed. The lessons extracted from these cases are designed to guide the development of other production and product systems aligned with DE.     

“绿水青山就是金山银山”理论实践政策机制研究

习近平总书记提出的“绿水青山就是金山银山”理论（简称“‘两山’理论”）,是中国特色社会主义生态文明理论的重要组成部分,是马克思主义中国化在人与自然和谐发展方面的集中体现,也是当代中国发展方式绿色化转型的本质体现.梳理了“两山”理论的发展脉络;研究了推动“两山”理论实践对我国生态文明建设与绿色发展的现实意义;从生态环境质量差距、“两山”转化通道、制度体系建设、利益引导机制等方面分析了践行“两山”理论面临的挑战;提出了推动“两山”理论实践的五大机制建议.建议:①建立绿水青山保护机制,推进山水林田湖草系统保护修复,着力解决突出环境问题,加强生态环境空间管控,守好生态家底.②建立“两山”转化机制,立足生态优势发展生态经济,引导培育绿色发展新动能,打通“两山”转化通道.③建立责任机制,通过严格制度落实地方各级党委、政府及其相关部门的生态环境保护责任,落实企业环境治理主体责任,推动公众参与履行绿水青山保护责任.④建立生态核算机制,包括编制自然资源资产负债表,继续推动绿色GDP核算,开展生态资产核算.⑤建立“金山银山”对“绿水青山”的反哺机制,包括建立体现生态价值、代际补偿的资源有偿使用制度和生态补偿机制,建立有利于生态环境保护的绿色金融体系等.      

长三角重点生态功能县域生态资产损益核算

限制开发的重点生态功能县域承担着生态保护与经济发展双重使命,如何实现生态与发展互促共进及生态产品价值化是当前面临的极大难点,生态资产损益核算为量化区域资源有偿使用、生态保护修复、生态文明绩效评价等提供了有效途径。以浙江省嵊州市作为长三角地区重点生态功能区的典型县域,基于栅格尺度评估了近20年生态资产存量与流量时空动态变化,并利用地理探测器结合人类活动类型监测分析了生态资产损益的驱动因素。结果表明：2000—2018年,由于森林生态资产质量降低及面积减少,嵊州市近60%区域的生态资产存量呈减少趋势,而生态资产流量总价值与单位面积价值均增益10%以上。相对于自然因素,社会经济因素对嵊州市生态资产损益平均贡献度更大,为17%。县域城镇化导致粮食供给轻微减损,70%以上乡镇生态资产增益,特别是石璜镇生态保护成效较突出。     

Does environmental information overcome practice compartmentalisation and change consumers' behaviours?

This paper questions the long-held paradigm of consumers' rationality as well as its corresponding policy tool, the supply of information. Theoretical considerations as well as empirical evidence from a research on residential energy consumption in Belgium show that both environmental information – namely on climate change – and customised advice to save energy at home are neither just taken in as such by consumers nor translated into corresponding practices. In consumerist societies, practice compartmentalisation and moods are indeed normalised mechanisms for not adopting ‘green’ lifestyles that would threaten social normality as defined in valued networks.     

Knowledge brokerage designs and practices in four european climate services: A role model for biodiversity policies?

Environmental policies are broadly claimed to rely on sound scientific evidence because of the complexity, the uncertainty and the diverging political stakes that characterize issues like biodiversity decline or climate change. Classical advisory formats like assessments or standing advisory bodies have proliferated widely – especially at the global and national levels – yet exert only a limited influence on political decision-making, particularly in sub-national and local implementation contexts. Against this background, scholars have called for ‘bottom-up’ approaches to Science-policy interfaces that move from ‘problem to policy’. In the area of climate change, numerous ‘climate services’ have evolved at national, sub-national and even local levels, with the promise of being more decision-oriented. Four climate services in three European countries (the United Kingdom, Germany and Switzerland) are investigated regarding whether and how they institutionalize and enact knowledge brokerage in a credible, salient and legitimate way. Focusing on the institutional and strategic design principles of this advisory setting in climate policy, insights are generated for the biodiversity policy field, where comparable settings are still broadly lacking.