綠水青山就是金山銀山，是生態文明建設的終極目標。十九大向全黨全國做出了加快生態文明體制改革，建設美麗中國的重大部署，同時強調“我們要建設的現代化是人與自然和諧共生的現代化，既要創造更多的物質財富和精神財富以滿足人民日益增長的美好生活需要，也要提供更多優質生態產品以滿足人們日益增長的優美生態環境需要。”習近平總書記在中央政治局第四十一次集體學習時再次強調要推動形成綠色發展方式和生活方式。其中，綠水青山向金山銀山（即“兩山論”）的轉化，加快森林資源資產評估，是綠色發展的重要組成和表現形式。綠水青山轉化金山銀山既是重大理論命題，也是實踐中亟待解決的課題。

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.

　　綠水青山轉化金山銀山的重大意義

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

　　一、是凸顯生態價值，強化林區定位。長期以來，人們只認識到森林產出的木材產品價值，對其生態價值因無法評估而未被社會廣泛認可。對森林生態服務功能進行科學、量化的評估，對生態產品進行價格核算，將會扭轉人們的“生態無價”和“生態產品無償使用”的思維定勢?！度珖黧w功能區規劃》已將林區納入“限制開發區域”的“重點生態功能區”，《林業發展“十三五”規劃》的“一圈三區五代”中也將林區劃為“東北生態保育區”?；谶@樣的定位，林區確定了“發揮生態功能、提供生態服務、維護生態安全”的新職能。聚焦生態主業，打造北疆綠色生態屏障，是廣大務林人的神圣使命，把“綠水青山”資產貨幣化，更能體現林業在經濟社會可持續發展中的戰略地位和重大作用，更能反映林業建設新成就，讓生態產品生產者得到價值回報。

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、是開發生態產品，加快經濟轉型。森林資源資產主要包括森林、林木、林地、森林實物資產和生態環境資產、碳資產以及相關資產。在生態系統服務功能理論指導下，“綠水青山”賦予“生態產品”屬性，涵養水源、固碳釋氧、凈化大氣環境都屬于“優質生態產品”，是“滿足人們日益增長的優美生態環境需要”須臾所必需的公共產品。林區已經進入了改革新時代和經濟轉型攻堅期，在應對氣候變化，控制溫室氣體和加快綠色低碳發展的新形勢下，全國碳市場已經全面啟動，搞好“綠水青山”評估，開發林業碳匯產品，積極參與全國碳市場交易，是林區經濟轉型的必經之路。

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、是核算森林資產，建立數據平臺。2017年11月，中辦、國辦聯合下發《領導干部自然資源資產離任審計規定（試行）》，要求“自然資源管理和生態環境保護部門應當加強部門聯動，建立自然資源資產數據共享平臺”，為領導干部離任審計提供數據和技術支撐。2015年8月頒布的《黨政領導干部生態環境損害責任追究辦法》同樣要求核算生態環境損失，為責任認定、損害追償、進行行政和法律處罰提供科學確鑿的數據證據。

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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