Ecosystem services accounts are a useful tool that provides relevant information on the role of ecosystems in delivering services, and the society benefiting from them. This paper presents the accounting workflow for ecosystem services at the European Union level adopted by the Knowledge Innovation Project on an Integrated system for Natural Capital and ecosystem services Accounting (KIP INCA) - a European Commission initiative. The workflow includes: 1) biophysical assessment of ecosystem services; 2) monetary valuation; and 3) compilation of accounting tables. Supply and use tables are presented for six ecosystem services assessed so far. The supply table shows woodland and forest, followed by wetlands, as the ecosystem types with the highest monetary value per unit area. Analyses of changes between 2000 and 2012 show an overall increase of the monetary value of ecosystem services, mainly due to an increase in demand for them. We also discuss advantages and disadvantages of adopting a fast-track approach, based on official statistics, in comparison to an accounting strategy based on spatial models. We propose a novel workflow for ecosystem services accounts, focused on assessment of the actual flow of ecosystem services, making a significant contribution to further development of the technical recommendations for ecosystem services accounts.

生态系统服务账户是一个有用的工具，可提供有关生态系统在提供服务以及社会从中受益的作用的相关信息。本文介绍了知识创新项目在自然资本和生态系统服务会计（KIP INCA）的集成系统上采用的欧盟委员会生态系统服务会计工作流程-欧洲委员会的一项举措。工作流程包括：1）生态系统服务的生物物理评估；2）货币估值；3）会计表的编制。提出了迄今为止评估的六种生态系统服务的供应和使用表。供应表显示林地和森林，其次是湿地，这是每单位面积货币价值最高的生态系统类型。对2000年至2012年之间变化的分析表明，生态系统服务的货币价值总体上有所增加，这主要是由于对生态系统服务的需求增加。与基于空间模型的会计策略相比，我们还讨论了基于官方统计数据采用快速方法的优缺点。我们为生态系统服务帐户提出了一种新颖的工作流程，重点是评估生态系统服务的实际流量，为进一步开发生态系统服务帐户的技术建议做出了重大贡献。