ASSET VALUES MATERIALIZATION MECHANISM OF
FOREST CARBON SEQUESTRATION
RESOURCES FROM PERSPECTIVE OF GAINS

doi:10.13776/j.cnki.resourcesindustries.20240304.004

Abstract

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

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

CLC Number:

F205

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.

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.

References

阿瑟·克里斯多夫·约翰, 2022. 新辩证法与马克思的《资本论》[M]. 北京: 北京师范大学出版社.〔ARTHUR C J, 2022. The new dialectics and Marx’s Capital[M]. Beijing: Beijing Normal University Press.〕

董丙瑞, 黄振镛, 吴彬红, 等, 2023. 林业碳汇的价值实现模式研究[J]. 林业经济问题, 43(1): 1-8.〔DONG B R, HUANG Z Y, WU B H, et al., 2023. Research on the value realization model of forestry carbon sink[J]. Journal of Forestry Economics, 43(1): 1-8.〕

樊轶侠, 王正早, 2022. “双碳”目标下生态产品价值实现机理及路径优化[J]. 甘肃社会科学(4): 184-193. 〔FAN Y X, WANG Z Z, 2022. Value realization mechanism and path optimization of ecological products under the “double carbon” goal[J]. Gansu Social Sciences(4): 184-193.〕

蒋九华, 齐实, 胡俊, 等, 2019. 基于InVEST模型的北京山区森林生态系统碳储量评估分析[J]. 地球与环境, 47(3): 326-335. 〔JIANG J H, QI S, HU J, et al., 2019. Assessment of forest ecosystem carbon storage in the mountain area of Beijing based on the InVEST model[J]. Earth and Environment, 47(3): 326-335.〕

姜雪梅, 牛志伟, 王会, 等, 2023. 林业生态建设与保护投资对林业产业发展的影响[J]. 生态经济, 39(8): 112-121.〔JIANG X M, NIU Z W, WANG H, et al., 2023. The impact of forestry ecological construction and protection investment on the development of forestry industry[J]. Ecological Economy, 39(8): 112-121.〕

李怀, 万佳, 2023. “赋权—限权”视角下农村土地增值收益分配: 演进脉络与基本经验[J]. 当代经济研究(7): 120-128.〔LI H, WAN J, 2023. Distribution of rural land value-added income from the perspective of empowerment and limited rights: evolution context and basic experience[J]. Contemporary Economic Research(7): 120-128.〕

刘凯, 江世浩, 朱文珏, 2015. 广东省森林碳汇量估算及其空间效应分析[J]. 中国农业资源与区划, 36(3): 120-126.〔LIU K, JIANG S H, ZHU W Y, 2015. Estimation of forest carbon sink and analysis of spatial effect in Guangdong Province[J]. Chinese Journal of Agricultural Resources and Regional Planning, 36(3): 120-126.〕

马晓妍, 吕宾, 李刚, 等, 2023. 论全民所有自然资源资产收益管理理论与制度保障[J]. 财会月刊, 44(7): 155-160.〔MA X Y, LÜ B, LI G, et al., 2023. On the theory and institutional guarantee of income management of natural resource assets owned by the whole people[J]. Finance and Accounting Monthly, 44(7): 155-160.〕

闵江涛, 马文保, 2023. 乡村振兴与共同富裕: 基于马克思主义系统观的视角[J]. 贵州社会科学(4): 161-168.〔MIN J T, MA W B, 2023. Rural revitalization and common prosperity: from the perspective of Marxist system view[J]. Guizhou Social Sciences(4): 161-168.〕

彭红军, 徐笑, 俞小平, 2022. 林业碳汇产品价值实现路径综述[J]. 南京林业大学学报(自然科学版), 46(6): 177-186.〔PENG H J, XU X, YU X P, 2022. Overview of the path to realize the value of forestry carbon sink products[J]. Journal of Nanjing Forestry University (Natural Science Edition), 46(6): 177-186. 〕

沈佳纹, 谷青华, 霍永伟, 等, 2023. 海域资源资产收益管理和分配研究: 以河北省为例[J/OL]．中国国土资源经济. https://doi. org/10. 19676/j. cnki. 1672-6995. 000930.〔SHEN J W, GU Q H, HUO Y W, et al., 2023. Research on the management and distribution of income of marine resource assets: a case study of Hebei province[J/OL]. China Land & Resources Economy. https://doi. org/10. 19676/j. cnki. 1672-6995. 000930.〕

石浩男, 赵荣, 陈绍志, 2023．林业碳汇金融发展困境与破解路径[J/OL] ．林产工业. https://link. cnki. net/urlid/11. 1874. S. 20231007. 1646. 004.〔SHI H N, ZHAO R, CHEN S Z, 2023. The dilemma and solution path of forestry carbon sink finance[J/OL] . China Forest Products Industry. https://link. cnki. net/urlid/11. 1874. S. 20231007. 1646. 004.〕

孙博文, 2023. 建立生态产品价值实现机制: “五难”问题及优化路径[J]. 天津社会科学(4): 87-97.〔SUN B W, 2023. Establishing a mechanism for realizing the value of ecological products: the “five difficulties” problem and optimization path[J]. Tianjin Social Sciences(4): 87-97.〕

孙正聿, 2022. 马克思主义基础理论研究[M]. 北京: 北京师范大学出版社.〔SUN Z Y, 2022. Research on the basic theory of Marxism[M]. Beijing: Beijing Normal University Press.〕

谭荣, 2022. 全民所有自然资源资产所有权委托代理机制解析[J]. 中国土地科学, 36(5): 1-10, 130.〔TAN R, 2022. The principal-agent mechanism of state-owned natural resource assets[J]. China Land Science, 36(5): 1-10, 130.〕

田贵良, 梁岚, 吴正, 等, 2022. 我国自然资源管理制度变迁与资产产权制度优化[J]. 资源与产业, 24(6): 1-13.〔TIAN G L, LIANG L, WU Z, et al., 2022. China’s natural resources administration system evolution and assets property system optimization[J]. Resources ＆ Industries, 24(6): 1-13.〕

徐洪振, 张吉岗, 郑沛, 2019. 基于碳交易市场的云南省森林生态固碳价值评估[J]. 生态经济, 35(4): 33-38.〔XU H Z, ZHANG J G, ZHENG P, 2019. Evaluation of carbon sequestration value of forest ecosystem in Yunnan province based on market mechanism of carbon trading[J]. Ecological Economy, 35(4): 33-38.〕

杨文杰, 许向阳, 2018．中国林业碳汇股票指数编制与投资价值研究[J]. 林业经济问题, 38(5): 59-65, 107．〔YANG W J, XU X Y, 2018. Research on the compilation and investment value of China’s forestry carbon sequestration stock index[J]. Journal of Forestry Economics, 38(5): 59-65, 107.〕

张峰, 彭祚登, 2021. 北京市森林碳储量和碳汇经济价值研究[J]. 林业资源管理(6): 52-58.〔ZHANG F, PENG Z D, 2021. Biomass carbon stocks and carbon stock economic value of forests in Beijing[J]. Forest Resources Management(6): 52-58.〕张伟伟, 2017. 森林碳汇交易机制建设与集体林权制度改革协调发展研究[M]. 北京: 人民出版社．〔ZHANG W W, 2017. Research on the coordinated development of forest carbon sequestration trading mechanism construction and collective forest tenure system reform[M]. Beijing: People’s Publishing House.〕

张文龙, 2022. 矿产资源收益分享: 国际经验及改革路径[J]. 会计之友(20): 147-154.〔ZHANG W L, 2022. Mineral resources revenue sharing: international experience and reform path[J]. Friends of Accounting(20): 147-154. 〕

[1]	LIU Gengyuan, WANG Lina, GAO Yuan, et al. CONSTRUCTION OF COMPUTABLE RURAL-URBAN HOUSEHOLD CARBON ACCOUNT FRAMEWORK NESTED IN URBAN CARBON ACCOUNT [J]. Resources & Industries, 2024, 26(2): 1-12.
[2]	ZHOU Wenxiao, ZHAN Cheng, ZHANG Zhouyi, et al. MULTI-SCENARIO DEMAND FORECAST OF RAW NICKEL IN CHINA BASED ON GRAY GM-BP NEURAL NETWORK COMPOUND MODEL [J]. Resources & Industries, 2024, 26(2): 53-66.
[3]	BIAN Yinyu, ZHANG Yongqing. IMPACTS OF MANUFACTURING AGGLOMERATION ON CHINA’S GREEN TOTAL FACTOR PRODUCTIVITY BASED ON ADJUSTMENT OF ENVIRONMENTAL REGULATIONS [J]. Resources & Industries, 2024, 26(2): 67-75.
[4]	YANG Xuelian, CHEN Bingpu, MO Qijiang, et al. COUPLING COORDINATION AMONG BASIC PUBLIC SERVICES, POPULATION URBANIZATION AND ECO-ENVIRONMENT: A CASE STUDY ON GANSU’S HEXI AREA [J]. Resources & Industries, 2024, 26(2): 76-85.
[5]	WANG Manwang, DONG Mei. WATER RESOURCES UTILIZATION EFFICIENCY AND FACTORS OF YANGTZE RIVER BASIN BASED ON SHEPHARD’S WATER RESOURCES DISTANCE FUNCTION [J]. Resources & Industries, 2024, 26(2): 101-110.
[6]	CHEN Junfei, CHE Yajing, GU Yan, et al. STRUCTURAL OPTIMIZATION OF JIANGSU’S CHEMICAL INDUSTRY CONSTRAINED BY CARBON REDUCTION AND WATER ECOLOGICAL CARRYING CAPACITY [J]. Resources & Industries, 2024, 26(2): 111-123.
[7]	GAO Xiaowei, ZHANG Yingkun, LI Hua, et al.. CHINA’S 2012 TO 2021 INDUSTRIAL DEVIATION BASED ON IMPROVED THEIL INDEX AND SHIFT-SHARE MODEL [J]. Resources & Industries, 2024, 26(1): 15-24.
[8]	WANG Lixiang, WANG Jianmin. THE ECONOMIC IMPACTS AND VARIATIONS IN ENERGY STRUCTURE ADJUSTMENT UNDER CARBON NEUTRALITY TARGET IN THE YANGTZE RIVER DELTA REGION [J]. Resources & Industries, 2024, 26(1): 25-34.
[9]	YANG Kaijun, CAO Anqi, FANG Cihui. IMPACTS OF NEW ENERGY VEHICLE INDUSTRIAL AGGLOMERATION ON REGIONAL GREEN ECONOMIC EFFICIENCY BASED ON A CASE STUDY ON YANGTZE RIVER ECONOMIC ZONE [J]. Resources & Industries, 2024, 26(1): 35-49.
[10]	GUO Suting, DONG Shuxia, WU Yining. TEMPORAL-SPATIAL EVOLUTION OF WATER WORKS RESORTS AND SPATIAL STRUCTURAL OPTIMIZATION OF WATER WORKS TOURISM IN YELLOW RIVER STREAM [J]. Resources & Industries, 2024, 26(1): 61-74.
[11]	LI Huitao. MECHANISM OF ECONOMIC TRANSFORMATION ON INCREASING GREEN DEVELOPMENT EFFICIENCY IN RESOURCES-BASED AREAS: A CASTE STUDY ON SHANXI PROVINCE [J]. Resources & Industries, 2024, 26(1): 100-112.
[12]	MA Hailiang, GAO Jie, JIN Ruiqi et al.. SPATIAL IMBALANCE AND DYNAMIC EVOLUTION OF CHINA’S LOW-CARBON ENERGY CONSUMPTION STRUCTURE [J]. Resources & Industries, 2024, 26(1): 113-123.
[13]	DING Xiongjun, WANG Li, WEI Yuan et al.. VIEWS AND PRACTICES FROM CONSTRUCTING “MOUNTAIN-RIVER-FOREST-FARMLAND-MICROORGANISM” LIFE COMMUNITY TO PROMOTE LIQUOR-MAKING INDUSTRY’S QUALITY DEVELOPMENT [J]. Resources & Industries, 2024, 26(1): 124-132.
[14]	YU Wenbao. ECOLOGICAL FOOTPRINT DYNAMIC MODELLING AND MEASUREMENT OF LOESS PLATEAU VALLEY BASED ON ARIMA MODEL: A CASE STUDY ON LANZHOU CITY [J]. Resources & Industries, 2024, 26(1): 133-140.
[15]	HUANG Xin, HAN Ling, MA Chaoqun. MEASUREMENT AND TEMPORAL-SPATIAL PATTERN EVOLUTION OF CARBON SEQUESTRATION AND VALUES OF SHAANXI’S ECO-SYSTEM [J]. Resources & Industries, 2024, 26(1): 141-153.

ASSET VALUES MATERIALIZATION MECHANISM OF FOREST CARBON SEQUESTRATION RESOURCES FROM PERSPECTIVE OF GAINS

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

PDF

Knowledge

Abstract

Cite this article

share this article

References

Related Articles 15

Recommended Articles

Metrics