GEP核算：理论内涵与现实挑战

当前学术界对于GEP的概念内涵和核算方法仍在探索之中，而地方实践已然走在理论研究之前。GEP核算是生态服务价值的货币化评价，主要是为了科学认识生态系统服务的潜在价值，不等同于生态服务价值的市场显现；核算的出发点是为了更好保护自然资本，而非生态产品价值转化。GEP核算通过货币化评价生态服务价值，将自然资本保护更好地纳入经济社会发展决策，为完善生态补偿机制、进行生态文明绩效考核、引导人造资本和人力资本进入生态产业化提供重要参考依据。GEP和GDP都是流量，将GEP直接转化为GDP在逻辑上不成立。如何使GEP核算更好地服务于生态产品价值实现，需要在理论上厘清逻辑关联，在实践中明晰政策边界。

Theoretical Connotation and Practical Challenges of GEP Accounting in China

At present, the conceptual connotation and accounting methods of GEP are still being explored in academia, but local practice is already ahead of theoretical research. GEP accounting is a monetized evaluation of the value of ecological services, mainly to scientifically recognize the potential value of ecosystem services, which is not equivalent to making the value of ecological services visible in the market. The original purpose of GEP accounting is to better protect natural capital, rather than to transform the value of ecological products. By monetizing the value of ecological services, GEP accounting enables better integration of natural capital protection into economic and social development decisions, and provides an important reference basis for improving ecological compensation mechanisms, conducting ecological civilization performance assessment, and guiding man-made capital and human capital into ecological industrialization. It is worth noting that both GEP and GDP are flows, and the direct conversion of GEP into GDP is not logically valid. How to make GEP accounting further serve the realization of ecological product value requires clarifying the logical connection in theory and defining the policy boundary in practice.