收益系统观视角下的森林碳汇资源资产价值实现机制建构

doi:10.13776/j.cnki.resourcesindustries.20240304.004

摘要/Abstract

摘要： 森林碳汇资源资产价值的实现在全民所有自然资源资产所有权委托代理机制试点目标实现过程中扮演着重要角色。基于“现状分析—观念提出—理论搭建—制度建构”的思维脉络，对森林碳汇资源资产价值实现问题进行了探索，以期为“落实所有者权益”目标实现提供新的思路。通过森林蓄积量扩展法和市场价值法测算了中国近4次森林资源清查的森林碳汇价值存量，发现我国森林碳汇价值存量具有总量大且持续增长的特征，说明研究森林碳汇价值实现具有重要意义。进一步梳理政府公开资料发现，虽然森林碳汇拥有巨大价值存量，但真正能够转化为收益的价值存量占比较低，各地林区广泛依赖政府财政支出或补贴的方式维持经营管理，因此如何创新森林碳汇价值实现模式、将价值存量最大化转换为资产收益、切实落实森林碳汇资源资产所有者权益是亟待解答的重要问题。凝练马克思辩证唯物主义系统观核心内涵，深入自然资源资产价值实现实践，提出“收益系统观”的研究思路，从全局观、链条观、发展观的视角进行机制设计。“收益系统观”是将自然资源经济价值实现等同于资产收益实现，从收益的获得出发，到“全民共享”目标达到结束，为每一关键节点设计机制要素，以打通收益实现的制度链条，真正实现森林碳汇资源资产经济价值，切实落实收益共享的目标任务。以“收益系统观”视角切入，对森林碳汇资源资产价值实现进行了理论机制搭建，从总体框架、关键环节、保障机制方面充分考虑各部分的需求，初步形成森林碳汇资源资产价值实现机制理论体系。基于搭建出的理论体系，对价值实现机制进行制度建构。对收益获得这一关键环节，提出市场、金融、产业3种收益获得路径，并分别给出制度优化建议；对收益管理这一重要保障，针对收益管理中委托代理方式不明的问题提出 “互动完全式”委托代理方式；对收益分配这另一重要保障，提出分配制度要充分体现“全民所有”属性，在收益分配的主客体和主次关系上做出了分析，提出中央、地方、企业、全民之间需进行3次分配，同时建立完善的收益预算和收益使用管理制度以使收益分配更加制度化、规范化、公开化。

关键词: 自然资源资产管理, 森林碳汇, 价值实现, 委托代理, 辩证唯物主义系统观

Abstract:

Asset values materialization of forest carbon sequestration resources plays a key role in obtaining the pilot objective of collective-owned natural resources asset entrust. This paper, based on a framework of situation-proposal-theory-system, studies how to materialize the asset values of forest carbon sequestration resources, providing reference for stakeholders to gain from ownership. Forest storage expansion method and market value method are used to measure the forest carbon sequestration values balance of China’s recent four times of inventorying forest resources with results showing that the balance is huge and has been steadily increasing, which explains the significance of this study. Governmental public data shows that forest carbon sequestration, owning huge values, can be converted into gains only from a small proportion. Forest administrations largely rely on governmental funding. It is vital to create new model to materialize forest carbon sequestration values, to convert balance into asset gains and to realize stakeholders’ benefits. This paper, based on the core connotation of Marxist dialectical materialism, presents a point of “gain system view” that is macroscopic, linking, and developing design. It equally treats natural resources’ economic values and asset gains, from gains to all-sharing objective. Each key step has been linked to materialize the economic values of forest carbon sequestration resource assets. Based on “gain system view”, this paper constructs the theoretical mechanism of forest carbon sequestration resource assets from overall framework, key steps and guarantees, initially forming a theoretical system which is employed to conduct system construction. Gains can be obtained through market, finance and industries, and suggestions on system optimization are given. Guarantees of gains can be through “interactive-complete entrust”, and also through “collective ownership” in distribution system from three distributions among central government, local government, enterprise and all people. Gain budget and use management should be established to make gain distribution institutional, normalized and public.

Key words: natural resources asset management, forest carbon sequestration, value materialization; entrust, dialectical materialism system view

中图分类号:

F205

蔡为民, 王燕秋, 林国斌, 等. 收益系统观视角下的森林碳汇资源资产价值实现机制建构[J]. 资源与产业, 2024, 26(2): 13-22.

CAI Weimin, WANG Yanqiu, LIN Guobin, et al..

ASSET VALUES MATERIALIZATION MECHANISM OF FOREST CARBON SEQUESTRATION RESOURCES FROM PERSPECTIVE OF GAINS [J]. Resources & Industries, 2024, 26(2): 13-22.

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