| Ecological asset accounting is an important part of the country’s ecological civilization construction.Yunnan Province has the most rich biodiversity in China and is also the important sources and up reaches of great rivers.The value of ecological assets cannot be ignored and is mainly reflected in natural ecological assets.Therefore,this paper mainly studies the accounting of natural ecological assets in Yunnan Province.There are three types of understanding of the concept of ecological assets in academic circles: ecological assets are ecosystems;ecological assets are natural resources;ecological assets are ecosystem services.The most comprehensive and accurate definition: ecological assets are ecosystems that produce benefits for humans.There are three types of evaluation methods: equivalent factor method,material quality method,and combination of material quality and value method.Among them,the material quality evaluation method is the most suitable for natural ecological asset accounting that is difficult to market valuation.The current material quality accounting method combines quality assessment but does not include biodiversity.The physical quantity of biodiversity ecological assets calculated in this study is the total area of natural ecological assets（excluding biodiversity）.The main results of this research are as follows.The physical quantity of ecological assets: In 2000,the ecological assets of biodiversity reached 329,000 km^2,the ecological assets of shrubs and coniferous forest reached 135,000 km^2,131,000 km^2,broad-leaved forest,farmland,rain forest,artificial Forest ecological assets reached 54,000 km^2,48,000 km^2,5,000 km^2,and30,000 km^2.The ecological assets of water bodies,meadows,and bamboo forests were the least,with a total area of less than 3,000 km^2.In 2010,the ecological assets of biodiversity reached 314,000 km^2,the ecological assets of coniferous forests and shrubs reached 136,000 km^2,113,000 km^2,and the ecological assets of farmland,broad-leaved forest,rainforest and artificial forest reached 60 thousand km.^2,55,000km^2,4,000 km^2,4,000 km^2,the ecological assets of water bodies,bamboo forests,and meadows are the least,and the total area is less than 3 thousand km^2.In 2018,the biodiversity ecological assets reached 267,000 km^2,the ecological assets of coniferous forests and shrubs reached 107,000 km^2,83,000 km^2,and the ecological assets of farmland,broad-leaved forest,artificial forest,and rain forest reached 83,000km^2,62,000 km^ 2.23,000 km^2,5,000 km^2,the ecological assets of water bodies and meadows both exceeded 3 thousand km^2,and the ecological assets of bamboo forests were also close to 3 thousand km^2.The quality of natural ecological assets: The quality level of ecological assets of the third phase of biodiversity,rain forest,and broad-leaved forest is 5-excellent.In2000,the average quality of ecological assets of coniferous forests,bamboo forests,shrubs,meadows,and water bodies were 2.57,2.95,2.29,1.95,and 3.07.The total average quality of natural ecological assets was 3.95.In 2010,the average quality of ecological assets of coniferous forests,bamboo forests,shrubs,meadows,and water bodies were 2.70,2.98,2.45,2.33,and 2.80.The total average quality of natural ecological assets was 4.02.In 2018,the average quality of ecological assets of coniferous forests,bamboo forests,shrubs,meadows,and water bodies were 2.66,3.87,2.41,1.80,and 3.39.The total average quality of natural ecological assets is 4.09.Natural ecological asset index: the comprehensive natural ecological asset index in 2000 was 540.3,among which the biodiversity ecological asset index was 342.2;coniferous forest,shrub,broad-leaved forest,rain forest,water body,meadow,and bamboo forest were 70.1,64.3,55.9,respectively,5.1,1.7,0.6,0.4.The comprehensive index of natural ecological assets in 2010 was 525.8,of which the biodiversity ecological asset index was 326.9;coniferous forests,shrubs,broad-leaved forests,rain forests,water bodies,bamboo forests,and meadows were 76.7,57.8,57.4,4.2,1.4,0.9,0.5.The comprehensive index of natural ecological assets in 2018 was 455.5,of which the biodiversity ecological asset index was 278.3;broad-leaved forests,coniferous forests,shrubs,rain forests,water bodies,bamboo forests,grasses The fields are 64.9,59.2,41.5,5.2,2.7,2.2,1.5 respectively.Dynamic changes in the third phase: Between 2000 and 2018,artificial ecological assets have increased significantly,and natural ecological assets（mainly coniferous forests and shrubs）have greatly decreased.The decrease in the physical volume of natural ecological assets between 2010 and 2018 was significantly faster than that between 2000 and 2010.From 2000 to 2010 to 2018,the average ecological quality of natural ecological assets was 3.95,4.02,and 4.09 respectively,showing an overall upward trend.During 2000-2010,except for the decline in the quality of ecological assets of water bodies,the quality of other ecological assets improved slightly,among which the quality of meadow ecological assets improved the most.From 2010 to 2018,the quality of ecological assets of coniferous forests and shrubs declined slightly,the ecological assets of bamboo forests and water bodies increased significantly,and the ecological assets of meadows declined significantly.During the period 2000-2010-2018,the natural ecological asset index showed an overall downward trend,but the relative pattern of various types within the scope of natural ecological assets remained largely unchanged.Conclusion: From 2000 to 2018,the physical quantity of natural ecological assets in Yunnan Province has been significantly reduced,the quality has been slightly improved,and the comprehensive index has been significantly reduced,and the natural ecological assets of Yunnan Province have been declining.Among them,the ecological assets of coniferous forests and shrubs have decreased the most.Artificial ecological assets such as plantations and farmland have increased the most.At the level of ecological asset accounting methods,there is still a lot of research space. |
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