基于广东省天然硬阔叶林经营数据,根据森林资源资产评估理论、天然林山林价等相关研究成果,对不同林龄时点的现有和潜力天然林进行评估,以资源资产化和价值货币化的方式衡量其可实现的各种生态产品价值。在当前天然林保护工程的背景下,提出政府财政补贴作为实现天然林生态产品价值最优途径的建议。该补贴方案可以分为:补贴因生态效能提升导致山林价增值的经济转换价值;补偿或资助由于限伐或停伐导致的经营损失;补助成熟可更新择伐但受限制无法实施的林木经济损失。基于机会成本原理,提出限伐或停伐后科学、公平和公正的财政补贴标准,并与当前实施的标准进行了比较,发现当前标准严重偏低,存在提升潜力的空间。通过实证分析可知:采用的方法科学合理,可为制定和修订生态效益财政补偿政策提供技术参考,并为自然保护地建设中集体和个人天然林木的流转赎买提供理论支撑;也可为自然保护地的生态资产公共价值核算提供实用的方法借鉴。

According to the operational data of natural hardwood forests in Guangdong Province,using the theories of forest resource asset evaluation and research findings on the value of natural forests,this study evaluated the existing and potential natural forests at different age points.The assessment measured the various ecological product values that can be realized through resource assetization and value monetization.Against the backdrop of the current Natural Forest Protection Project,government financial subsidies were proposed as the optimal approach to realizing the ecological product value of natural forests.This subsidy scheme encompassed several aspects,including compensation for increased economic conversion value of mountain forest prices with improved ecological efficiency,compensation or funding for operational losses resulting from selective cutting or cessation of logging,and subsidies for economic losses incurred due to mature,renewable timber that cannot be harvested due to restrictions.Based on the principle of opportunity cost,scientifically fair and equitable fiscal subsidy standards for selective logging or cessation of logging were proposed.A comparison with the current implementation standards revealed a significant inadequacy in the current standards,highlighting significant room for improvement.The proposed methodology of this study was scientific and provided technical references for formulating and revising policies on fiscal compensation for ecological benefits.It also offered theoretical support for the transfer and redemption of collective and individual natural forests in the construction of nature reserves.Additionally,this research provided practical guidance for the valuation of public ecological assets in nature reserves.