【摘要】 森林生态产品价值核算的目的是反映森林资源资产对社会经济和人类福祉的贡献程度，为全民所有自然资源资产所有者权益管理提供信息，并为建立森林生态产品价值实现机制提供信息基础。研究从经济性和公益性两个维度展开森林生态产品核算框架的构建，以北京市J林场为研究对象，对不同地类分别进行森林生态产品物质量、价值量和单位面积价值量统计分析。结果表明：1)2022年北京市J林场森林生态产品价值量共27243.78万元，其中经济性森林生态产品价值量占4.45%,共1213万元，公益性森林生态产品价值量占95.55%,共26030.78万元。2)从不同生态产品类型来看，北京市J林场森林生态产品价值量从高到低依次为：大气调节、环境改善、涵养水源、森林防护、有形产品与无形产品供给、社会服务。3)从各地类单位面积价值量分析，森林生态产品供给能力大小次序为：针叶林地>混交林地>阔叶林地>其他林地>灌木林地，研究对今后的森林资源管理以及森林生态保护修复具有指导意义。更多还原

【Abstract】 The purpose of accounting the values forest ecological products is to reflect the degree of contribution of forest resource assets to socio-economic and human well-being, provide information for the rights management of all natural resource asset owners, and provide information foundation for establishment a mechanism to realize the values forest ecological products.This study takes the J Forest Farm in Beijing as the research object, constructs a forest ecological product accounting framework from two dimensions of economics and public welfare, to account and analyze the quality, value, and unit area value of the forest ecological product. The results indicate that: 1) In 2022,the value of forest ecological products at J Forest Farm in Beijing is 272.4378 million yuan, of which the value of economic forest ecological products is 12.13 million yuan, accounting for 4.45% of total values, and the value of public welfare forest ecological products is 260.3078 million yuan, accounting for 95.55% of total. 2) As to the different types of ecological products at J Forest Farm, their values from high to low are: atmospheric regulation, environmental improvement, water conservation, forest protection, tangible products and intangible products, and social services. 3) According to the analysis of the values of the unit area of various lands, the supply capacity of forest ecological products is: broad leaved forest land>mixed forest land>needle forest land>other forest land>shrub land. This study has guiding significance for the future management of forest resources and the forest ecological protection and restoration.更多还原