In this paper we present a case study of integrated ecosystem and economic accounting based on the System of Environmental Economic Accounting — Experimental Ecosystem Accounts (SEEA-EEA). We develop accounts, in physical and monetary terms, for the water purification ecosystem service in Europe over a 20-year time period (1985–2005). The estimation of nitrogen retention is based on the GREEN biophysical model, within which we impose a sustainability threshold to obtain the physical indicators of capacity – the ability of an ecosystem to sustainably supply ecosystem services. Key messages of our paper pertain the notion of capacity, operationalized in accounting terms with reference to individual ecosystem services rather than to the ecosystem as a whole, and intended as the stock that provides the sustainable flow of the service. The study clarifies the difference between sustainable flow and actual flow of the service, which should be calculated jointly so as to enable an assessment of the sustainability of current use of ecosystem services. Finally, by distinguishing the notion of ‘process’ (referred to the ecosystem) from that of ‘capacity’ (pertaining specific services) and proposing a methodology to calculate capacity and flow, we suggest an implementable way to operationalize the SEEA-EEA accounts.

在本文中，我们将基于环境经济核算系统-实验性生态系统核算（SEEA-EEA）进行生态系统与经济核算一体化的案例研究。我们以实物和货币形式为20年内（1985-2005年）的欧洲水净化生态系统服务开发账户。氮保留量的估算基于GREEN生物物理模型，在其中我们施加了一个可持续性阈值，以获取容量的物理指标-生态系统可持续提供生态系统服务的能力。本文的关键信息涉及容量的概念，以会计术语的形式参照单个生态系统服务而不是整个生态系统进行操作，并旨在作为提供可持续服务流的存量。该研究阐明了可持续流量与服务的实际流量之间的差异，应共同计算这些差异，以便能够评估当前使用生态系统服务的可持续性。最后，通过将“过程”（称为生态系统）概念与“能力”（包含特定服务）概念区分开来，并提出一种计算能力和流量的方法，我们提出了一种可行的方法来实现SEEA-EEA账户的运营。