摘要
论文针对绿水青山变成金山银山过程中的5种形态(自然资源、生态资产、会计资产、生态产品、货币资产),经历的4个阶段(自然资源生态化、生态资产会计化、会计资产商品化、生态产品货币化),涉及到的4个部门(公共、企业、家户、金融),采用宏观金融工程的3种分析方法(资产负债表法、积木分析法、创造套利法),以问题为导向,综合运用各种政策工具和金融工具,对生态资产的价值实现提出了金融工程解决方案,即四部门协同合作,将生态资产使用权或收益权注入企业以改善企业资产负债表为核心,培育和提升企业市场化融资能力,最终推动绿水青山变成金山银山。
Aiming at 5 forms(Natural resources,Ecological assets,Accounting assets,Ecological Products,Monetary assets),4 phases experienced(turning natural resources into ecological assets,then into accounting assets,into ecological products,into money successively),4 sectors involved(public department,enterprise,household,financial institution)in the process of making clear waters and green mountains to mountains of gold and silver,the paper adopts 3 methods of macro-financial engineering(balance sheet method,building block analysis method,arbitrage creation method)with problem oriented,and proposes the financial engineering solution for the value realization of ecological assets by applying various policy instruments and financial instruments.The four departments work together to inject the right to use or benefit from ecological assets into the enterprise to ameliorate its balance sheet,cultivate and improve the market-oriented financing ability of the enterprise,and finally promote the clear water and green mountains to mountains of gold and silver.
出处
《农村金融研究》
2021年第10期15-21,共7页
Rural Finance Research
关键词
绿水青山
金山银山
生态资产
宏观金融工程
Clear Water and Green Mountains
Mountains of Gold and Silver
Ecological Assets
Macro-financial Engineering
