| With the rapid economic development in recent years,the over-exploitation and utilization of forest resources has caused serious damage to the ecosystem,leading to frequent occurrence of various ecological and environmental problems.At present,our country has adopted a series of measures to control the ecological environment problems,and the 18 th National Congress of the Communist Party of our country has clearly proposed the establishment of an ecological compensation system.As an economic means and institutional arrangement,the ecological compensation system solves the externality problem of environmental resources in the supply and consumption process,and can effectively coordinate the interests of all parties involved in the ecological environment protection.It has been widely used worldwide.Only by determining the scientific and reasonable value of ecological compensation and quantifying the compensation standard can the ecological compensation system be effectively implemented.This article takes Longnan City as the research object,from the perspective of environmental accounting,introduces the environmental replacement cost method to study the value of forest ecological compensation.Firstly,by analyzing the literature,summarizing the existing measurement methods,determining the design thinking of forest ecological compensation value measurement,and taking the environmental replacement cost method as the basic measurement method of this article.Secondly,analyze the environmental replacement cost method,collect and classify all the costs incurred in the process of forest ecological environmental governance based on the evaluation index of the forest ecosystem service function,and establish a three-tier cost measurement model,including the recovery layer cost,the maintenance layer cost and the strategic layer cost.Finally,according to relevant government documents and governance measures,the model is used to calculate the value of forest ecological compensation in Longnan City.The final accounting data is 27.245 billion yuan,which reasonably reflects the value of forest ecological compensation in Longnan City.In addition,this article also discusses the subject and object of compensation,principles,methods and standards of compensation in combination with the measurement result,designs the forest ecological compensation system in Longnan City,and puts forward several suggestions on how to improve it. |