Study on Production–Living–Ecological Function Accounting and Management in China

Abstract

The current insufficient quantification and evaluation of major functions fundamentally affected regional sustainable management and policy implementation. This study focused on the problem that no effective quantitative accounting relationship has been established between development activities and resource utilization. In order to establish the relationship between major function accounting and natural resource accounting, we analyzed the relevant studies on the evaluation of major functions, natural resource accounting, environmental accounting, ecosystem services, and assets accounting. The efficiency comparison of different functions was completed using the equivalent factor method for ecosystem service value measurement and the input–output method for water footprint measurement. We found that the accounting of major functions and resources can guide regional sustainable management by using function positioning and resource comparative advantages. In addition, administrative units were linked to functional units, providing the possibility of cross-regional comparison of total functional resources, efficiency, and structure of major functions.