Studies on framework for value accounting of aquatic ecological products under the guidance of new-quality productive forces
WANG Xifeng
JIANG Chenghao
Abstract：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.
Keywords：new-quality productive forcesvalue of aquatic ecological productstransformation of value of aquatic ecological products
Publication Date：2025-06-30
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：7( 18-24 )