中文摘要：

如何科学合理地进行生态系统生产总值核算是实现中国共产党十八大报告提出的“建立体现生态文明要求的目标体系、考核办法、奖惩机制”目标的关键点之一,但很多研究把生态系统生产总值（GEP）与生态系统资产的概念相混淆.本文在对生态系统服务价值的研究进行评述的基础上,界定了生态系统生产总值（GEP）的核算边界、核算单元、核算框架和核算方法,并分析了生态系统生产总值（GEP）核算面临的主要困境.认为生物多样性、生态系统内部流、支持服务和非生物服务等不属于生态系统生产总值（GEP）核算范围.提出生态系统生产总值（GEP）核算应集中在两个方面,一是生态系统资产存量变化导致的生态系统服务流量的变化,二是生态系统服务流量变化导致的经济效益变化.

英文摘要：

Ecosystems are a dynamic complex of plant, animal and micro-organism communities and their non-living environment interacting as a functional unit. They change as a result of natural processes or because of human actions. Ecosystem services are central in the ecosystem accounting framework since they provide the link between ecosystem assets on the one hand, and benefits used and enjoyed by people on the other. How to carry out scientific and rational Gross Ecosystem Production （GEP）accounting is a key point in realizing ＇the establishment of the ecological civilization requirements of the target system, assessment, reward and punishment mechanism＇ as stated by the 18th Party Congress. However, many researchers have confused the concept of GEP and ecosystem assets value, and concepts and accounting systems require defining. The terms gross and net are used in a wide range of accounting situations. The term net is used simply to refer to the difference between two accounting items, GEP accounting should be net accounting, but not gross accounting as in the same meaning in GDP. Based on reviews of ecosystem services value, the accounting boundary, unit, framework and methods of GEP are explored here, and the accounting difficulties of GEP analyzed. Biological diversity, inter-ecosystem flows, support system, and non-biological service should not be included in the accounting of GEP. In common with all accounting systems, ecosystem accounting is founded on relationships between stocks and flows. There are two key points in GEP accounting： ecosystem services change led by ecological system assets change, and benefit changes in the economic system based on changes in ecosystem services.