基于定性比较分析的生态资产价值评估方法选择研究

Research on the Selection of Ecological Asset Value Evaluation Methods Based on Qualitative Comparative Analysis

中文关键词:  生态资产价值 评估方法 定性比较分析

英文关键词:Ecological asset values  Valuation methods  Qualitative comparative analysis.

中文摘要:

      生态资产价值评估是生态文明建设的重要技术支撑。面对这一多学科交叉难题，不同领域的学者探索了各种评估方法，然而各方法之间存在较大差异、方法选择的影响机理不够清晰。本文依据资产评估的基本原理，按照成本法和收益法对已有方法进行归类，并运用定性比较分析（QCA）方法，以30个生态资产价值评估案例作为分析样本，综合考量了区域绿色经济发展水平、生态资产质量、生态农业、生态工业、生态旅游、气候变化程度、生态有关政策稳定性等7个关键条件变量，探讨生态资产价值评估方法选择的影响机理。研究结果表明：生态资产价值评估方法的选择受政策稳定性、生态产品特性、气候风险等因素的影响。气候政策的不确定性使评估者倾向于选择成本法以规避风险；生态农业产品的特性使得成本法成为更适宜的评估手段，而在面对多元化评估影响因素时，评估者往往偏好风险较低的成本法以确保评估结果的稳健性和可接受性；气候风险的考量为收益法提供了更广阔的视角，突出了生态资产的长期价值和可持续性。本研究强调了多维度评估的必要性，为不同区域和产品特性下的生态资产价值评估提供了解释框架，为实现和提升生态资产价值提供参考。

英文摘要:

      Ecological asset value evaluation is an important technical support for the construction of ecological civilization. Faced with this multidisciplinary problem, scholars from various fields have explored valuation approaches, but there are great differences among these methods, and the influence mechanism of method selection is not clear enough. Based on the basic principles of asset valuation, this paper categorizes them according to the cost approach and income approach, and applies the Qualitative Comparative Analysis (QCA) method to analyze 30 ecological asset value evaluation cases as analytical samples, and comprehensively considers seven key conditional variables, such as the level of regional green economy development, the quality of ecological assets, eco-agriculture, eco-industry, eco-tourism, the degree of climate change, and the stability of ecological-related policies. The results of the study show that the selection of ecological asset value evaluation methods is influenced by factors such as policy stability, ecological product characteristics, and climate risk. The uncertainty of climate policy makes appraisers prefer the cost approach to mitigate risk, and the characteristics of ecological agricultural products make the cost approach a more appropriate appraisal tool. When facing diverse appraisal influences, appraisers tend to prefer the lower-risk cost approach to ensure that the appraisal results are robust and acceptable. Considering climate risk provides a broader perspective for the income approach, underscoring the long-term value and sustainability of ecological assets. This study underscores the need for multidimensional valuation, offers an explanatory framework for assessing the value of ecological assets across different regional and product characteristics, and provides a reference for realizing and enhancing the value of ecological assets.