International standards and national experiences of agricultural ecosystem accounting

Agricultural ecosystem accounting is an important support for understanding the sustainability of agricultural production, the health of the ecological environment, and the quality and safety of agricultural products. Currently, there are three international standards for agricultural ecosystem accounting: the System of Environmental-Economic Accounting for Agriculture, Forestry and Fisheries (SEEA-AFF), the System of Environmental-Economic Accounting-Ecosystem Accounting (SEEA-EA2021), and The Economics of Ecosystems and Biodiversity for Agriculture & Food (TEEB-AgriFood). Based on these three international standards, some countries have carried out agricultural ecosystem accounting. This article first reviews the development process of the three international standards, and compares them from six aspects: theoretical basis, accounting perspective, accounting object, accounting scope, classification standard, and account expression. Secondly, the international practices of agricultural ecosystem accounting are summarized from the overall situation and practical experience. Finally, combined with the current situation of agricultural ecosystem accounting in China, policy recommendations for agricultural ecosystem accounting in China are proposed.