綠水青山就是金山銀山，是生態(tài)文明建設(shè)的終極目標(biāo)。十九大向全黨全國做出了加快生態(tài)文明體制改革，建設(shè)美麗中國的重大部署，同時(shí)強(qiáng)調(diào)“我們要建設(shè)的現(xiàn)代化是人與自然和諧共生的現(xiàn)代化，既要?jiǎng)?chuàng)造更多的物質(zhì)財(cái)富和精神財(cái)富以滿足人民日益增長的美好生活需要，也要提供更多優(yōu)質(zhì)生態(tài)產(chǎn)品以滿足人們?nèi)找嬖鲩L的優(yōu)美生態(tài)環(huán)境需要。”習(xí)近平總書記在中央政治局第四十一次集體學(xué)習(xí)時(shí)再次強(qiáng)調(diào)要推動(dòng)形成綠色發(fā)展方式和生活方式。其中，綠水青山向金山銀山（即“兩山論”）的轉(zhuǎn)化，加快森林資源資產(chǎn)評估，是綠色發(fā)展的重要組成和表現(xiàn)形式。綠水青山轉(zhuǎn)化金山銀山既是重大理論命題，也是實(shí)踐中亟待解決的課題。

Green mountains and clear waters are like mountains of gold and silver, which is the ultimate goal of ecological civilization construction. The 19th National Congress of the Communist Party of China made a major deployment to accelerate the reform of the ecological civilization system and build a beautiful China. At the same time, it emphasized that "the modernization we want to build is a modernization of harmonious coexistence between man and nature. We need to create more material and spiritual wealth to meet the growing needs of the people for a better life, and also provide more high-quality ecological products to meet the growing needs of the people for a beautiful ecological environment." General Secretary Xi Jinping once again emphasized the need to promote the formation of a green development mode and lifestyle during the 41st collective study of the Central Political Bureau. Among them, the transformation from green mountains and clear waters to golden mountains and silver mountains (also known as the "Two Mountains Theory") and the acceleration of forest resource asset evaluation are important components and manifestations of green development. The transformation of green mountains and clear waters into golden mountains and silver mountains is not only a major theoretical proposition, but also an urgent issue to be solved in practice.

　　綠水青山轉(zhuǎn)化金山銀山的重大意義

The significant significance of transforming green mountains and clear waters into golden and silver mountains

　　一、是凸顯生態(tài)價(jià)值，強(qiáng)化林區(qū)定位。長期以來，人們只認(rèn)識到森林產(chǎn)出的木材產(chǎn)品價(jià)值，對其生態(tài)價(jià)值因無法評估而未被社會(huì)廣泛認(rèn)可。對森林生態(tài)服務(wù)功能進(jìn)行科學(xué)、量化的評估，對生態(tài)產(chǎn)品進(jìn)行價(jià)格核算，將會(huì)扭轉(zhuǎn)人們的“生態(tài)無價(jià)”和“生態(tài)產(chǎn)品無償使用”的思維定勢。《全國主體功能區(qū)規(guī)劃》已將林區(qū)納入“限制開發(fā)區(qū)域”的“重點(diǎn)生態(tài)功能區(qū)”，《林業(yè)發(fā)展“十三五”規(guī)劃》的“一圈三區(qū)五代”中也將林區(qū)劃為“東北生態(tài)保育區(qū)”。基于這樣的定位，林區(qū)確定了“發(fā)揮生態(tài)功能、提供生態(tài)服務(wù)、維護(hù)生態(tài)安全”的新職能。聚焦生態(tài)主業(yè)，打造北疆綠色生態(tài)屏障，是廣大務(wù)林人的神圣使命，把“綠水青山”資產(chǎn)貨幣化，更能體現(xiàn)林業(yè)在經(jīng)濟(jì)社會(huì)可持續(xù)發(fā)展中的戰(zhàn)略地位和重大作用，更能反映林業(yè)建設(shè)新成就，讓生態(tài)產(chǎn)品生產(chǎn)者得到價(jià)值回報(bào)。

1、 It highlights the ecological value and strengthens the positioning of forest areas. For a long time, people have only recognized the value of wood products produced by forests, and their ecological value has not been widely recognized by society due to the inability to assess it. Scientific and quantitative evaluation of forest ecological services and pricing of ecological products will reverse people's mindset of "ecological priceless" and "free use of ecological products". The National Main Functional Zone Plan has included forest areas as "key ecological functional zones" in the "restricted development areas". In the "One Circle, Three Zones, and Five Generations" of the "Thirteenth Five Year Plan for Forestry Development", forest areas are also designated as "Northeast Ecological Conservation Zones". Based on this positioning, the forest area has determined a new function of "exerting ecological functions, providing ecological services, and maintaining ecological security". Focusing on ecological core business and building a green ecological barrier in northern Xinjiang is the sacred mission of the vast number of forest workers. Monetizing the assets of "green mountains and clear waters" can better reflect the strategic position and significant role of forestry in sustainable economic and social development, as well as new achievements in forestry construction, and enable ecological product producers to receive value returns.

　　二、是開發(fā)生態(tài)產(chǎn)品，加快經(jīng)濟(jì)轉(zhuǎn)型。森林資源資產(chǎn)主要包括森林、林木、林地、森林實(shí)物資產(chǎn)和生態(tài)環(huán)境資產(chǎn)、碳資產(chǎn)以及相關(guān)資產(chǎn)。在生態(tài)系統(tǒng)服務(wù)功能理論指導(dǎo)下，“綠水青山”賦予“生態(tài)產(chǎn)品”屬性，涵養(yǎng)水源、固碳釋氧、凈化大氣環(huán)境都屬于“優(yōu)質(zhì)生態(tài)產(chǎn)品”，是“滿足人們?nèi)找嬖鲩L的優(yōu)美生態(tài)環(huán)境需要”須臾所必需的公共產(chǎn)品。林區(qū)已經(jīng)進(jìn)入了改革新時(shí)代和經(jīng)濟(jì)轉(zhuǎn)型攻堅(jiān)期，在應(yīng)對氣候變化，控制溫室氣體和加快綠色低碳發(fā)展的新形勢下，全國碳市場已經(jīng)全面啟動(dòng)，搞好“綠水青山”評估，開發(fā)林業(yè)碳匯產(chǎn)品，積極參與全國碳市場交易，是林區(qū)經(jīng)濟(jì)轉(zhuǎn)型的必經(jīng)之路。

2、 Developing ecological products and accelerating economic transformation. Forest resource assets mainly include forests, trees, forest land, forest physical assets, ecological environment assets, carbon assets, and related assets. Under the guidance of the theory of ecosystem service functions, "green mountains and clear waters" are endowed with the attribute of "ecological products". Water conservation, carbon sequestration and oxygen release, and purification of the atmospheric environment are all "high-quality ecological products", which are essential public goods to meet people's growing needs for a beautiful ecological environment. Forest areas have entered a new era of reform and economic transformation. Under the new situation of addressing climate change, controlling greenhouse gases, and accelerating green and low-carbon development, the national carbon market has been fully launched. Doing a good job in "green mountains and clear waters" assessment, developing forestry carbon sink products, and actively participating in national carbon market trading are the necessary paths for forest area economic transformation.

　　三、是核算森林資產(chǎn)，建立數(shù)據(jù)平臺(tái)。2017年11月，中辦、國辦聯(lián)合下發(fā)《領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)規(guī)定（試行）》，要求“自然資源管理和生態(tài)環(huán)境保護(hù)部門應(yīng)當(dāng)加強(qiáng)部門聯(lián)動(dòng)，建立自然資源資產(chǎn)數(shù)據(jù)共享平臺(tái)”，為領(lǐng)導(dǎo)干部離任審計(jì)提供數(shù)據(jù)和技術(shù)支撐。2015年8月頒布的《黨政領(lǐng)導(dǎo)干部生態(tài)環(huán)境損害責(zé)任追究辦法》同樣要求核算生態(tài)環(huán)境損失，為責(zé)任認(rèn)定、損害追償、進(jìn)行行政和法律處罰提供科學(xué)確鑿的數(shù)據(jù)證據(jù)。

3、 It is to account for forest assets and establish a data platform. In November 2017, the General Office of the Communist Party of China and the General Office of the State Council jointly issued the "Regulations on Auditing the Departure of Leading Cadres' Natural Resource Assets (Trial)", requiring that "natural resource management and ecological environment protection departments should strengthen departmental linkage and establish a natural resource asset data sharing platform" to provide data and technical support for the departure audit of leading cadres. The "Measures for Holding Party and Government Leaders Responsible for Ecological Environment Damage" issued in August 2015 also require the accounting of ecological environment losses, providing scientific and conclusive data evidence for liability determination, damage recovery, and administrative and legal penalties.

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