绿水青山就是金山银山，是生态文明建设的终极目标。十九大向全党全国做出了加快生态文明体制改革，建设美丽中国的重大部署，同时强调“我们要建设的现代化是人与自然和谐共生的现代化，既要创造更多的物质财富和精神财富以满足人民日益增长的美好生活需要，也要提供更多优质生态产品以满足人们日益增长的优美生态环境需要。”习近平总书记在中央政治局第四十一次集体学习时再次强调要推动形成绿色发展方式和生活方式。其中，绿水青山向金山银山（即“两山论”）的转化，加快森林资源资产评估，是绿色发展的重要组成和表现形式。绿水青山转化金山银山既是重大理论命题，也是实践中亟待解决的课题。

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.

　　绿水青山转化金山银山的重大意义

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

　　一、是凸显生态价值，强化林区定位。长期以来，人们只认识到森林产出的木材产品价值，对其生态价值因无法评估而未被社会广泛认可。对森林生态服务功能进行科学、量化的评估，对生态产品进行价格核算，将会扭转人们的“生态无价”和“生态产品无偿使用”的思维定势。《全国主体功能区规划》已将林区纳入“限制开发区域”的“重点生态功能区”，《林业发展“十三五”规划》的“一圈三区五代”中也将林区划为“东北生态保育区”。基于这样的定位，林区确定了“发挥生态功能、提供生态服务、维护生态安全”的新职能。聚焦生态主业，打造北疆绿色生态屏障，是广大务林人的神圣使命，把“绿水青山”资产货币化，更能体现林业在经济社会可持续发展中的战略地位和重大作用，更能反映林业建设新成就，让生态产品生产者得到价值回报。

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、是开发生态产品，加快经济转型。森林资源资产主要包括森林、林木、林地、森林实物资产和生态环境资产、碳资产以及相关资产。在生态系统服务功能理论指导下，“绿水青山”赋予“生态产品”属性，涵养水源、固碳释氧、净化大气环境都属于“优质生态产品”，是“满足人们日益增长的优美生态环境需要”须臾所必需的公共产品。林区已经进入了改革新时代和经济转型攻坚期，在应对气候变化，控制温室气体和加快绿色低碳发展的新形势下，全国碳市场已经全面启动，搞好“绿水青山”评估，开发林业碳汇产品，积极参与全国碳市场交易，是林区经济转型的必经之路。

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、是核算森林资产，建立数据平台。2017年11月，中办、国办联合下发《领导干部自然资源资产离任审计规定（试行）》，要求“自然资源管理和生态环境保护部门应当加强部门联动，建立自然资源资产数据共享平台”，为领导干部离任审计提供数据和技术支撑。2015年8月颁布的《党政领导干部生态环境损害责任追究办法》同样要求核算生态环境损失，为责任认定、损害追偿、进行行政和法律处罚提供科学确凿的数据证据。

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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