制定合理的生态补偿标准是构建生态补偿机制的关键和难点。采用成本核算法确定生态补偿标准在现阶段的研究中得到了广泛应用。成本核算法主要包括保护成本、 环境成本及机会成本的核算。其中保护成本是最基础的部分，通过对保护成本的核算，能准确反映某地关于生态系统保护的工作量和贡献程度，为采用成本核算法确定生态补偿标准及之后的补偿效益评价提供合适的依据。而目前在生态补偿中对保护成本的认识和评估还存在许多值得研究的问题。本文以保护成本为研究对象， 重点从概念、 核算内容及核算方法三个方面对保护成本研究现状进行总结，并就保护成本核算内容、 时间动态性及空间差异进行探讨， 得出以下结论: ①生态补偿中保护成本的核算目前还没有形成统一、 明确的核算内容和指标体系，而核算内容是否科学决定了保护成本核算的准确性。确定合适的保护成本的核算内容，取决于对当地生态建设与保护措施的了解程度和资料的收集、 掌握情况， 并且需要避免重复统计。②目前对我国已经发生的保护成本进行历史性补偿存在操作上的难度， 因此， 要明确保护成本的核算时间和年限。保护成本的核算方法主要采用市场价值法进行动态核算或是静态核算。一方面，保护成本是随着市场价格而动态变化的; 另一方面，对于持续时间长
的生态补偿项目，其保护成本的核算必须考虑通货膨胀可能造成的贬值。所以， 考虑资金时间效应的动态核算法能更好地反应保护成本的实际情况。③考虑不同地区自然条件和经济条件的空间差异对保护成本的影响可为解决补偿标准“一刀切” 提供思路。
 

Developing a scientific standard of Payment for Ecosystem Service ( PES) is very important and difficult for the formation of PES mechanism． Cost calculation has been extensively applied in the current studies to determine the standard of PES． The costs related to the standard of PES include protection cost， environmental costs and opportunity costs． Among them， protection cost is the most fundamental part． By calculating of protection cost， the workload and the contribution of preserving the ecosystem conservation conservation can be reflected accurately， and the evidence can be provided under determining the standard of PES and assessing the compensation benefit． However， at present， there are always numerous issues for understanding and assessing protection cost worthy of further study． This article designates protection cost as the object of study， summarizes the present research situation of the concept，
calculating contents and calculating methods of protection cost． Meanwhile calculating content， temporal dynamic and spatial difference of protection cost is discussed． This article comes to the following conclusions: ① Currently， it has not formed the unified content and index system in calculating the protection cost of the PES． Whether the calculation contents are scientific or not will determine the accuracy of the protection cost calculation． Determining the appropriate contents of protection cost calculation depends on the data collection and situation grasping of the local ecological construction and protection measures， and the need to avoid duplication of statistics． ②Currently， it is very difficult to compensate for all protection cost which happened in the past; therefore， the time and age limit of protection cost calculation should be clear and definite． The methods of protection cost calculation are mainly using the market value method for dynamic or static calculating． On the one hand， the protection cost dynamic changes with the market price; on the other hand， for a PES program with a long duration， the protection cost calculation must consider devaluation caused by inflation． Therefore， the dynamic calculating method which considers the time effect of fund can reflect the real situation of protection cost better．③ Considering the effect of spatial differences in regional natural conditions and economic conditions to protection cost may provide ideas to determine the standards with spatial differences．