Group 1 - The core theme of the event is "Green water and green mountains are as valuable as mountains of gold and silver," promoting ecological civilization and green low-carbon lifestyles [1] - The event marks the third National Ecological Day and the 20th anniversary of the "Two Mountains" concept, emphasizing the importance of ecological beauty in Guangxi [1] - Guangxi has established a strong ecological ideology, focusing on deepening ecological civilization reforms and promoting carbon reduction, pollution control, and green growth [1] Group 2 - The establishment of a mechanism for realizing the value of ecological products is crucial for implementing the "Two Mountains" concept and enhancing ecological civilization [2] - Since 2021, Guangxi has initiated pilot projects in seven cities to activate the economic value of ecological products, with Guilin being a key participant [2] - The event aims to accelerate the green transformation of the economy and society in Guangxi, striving for high-quality development that harmonizes ecological beauty with economic strength [2]

Core Viewpoint - The realization of ecological product value is a significant innovation in Xi Jinping's ecological civilization thought, emphasizing the integration of ecological protection and economic development, and providing a pathway for achieving harmonious coexistence between humans and nature [1][2][3]. Group 1: Theoretical Contributions - The concept of ecological product value realization transforms natural capital into economic productivity, allowing for the protection of the environment while generating economic benefits [2][3]. - It introduces the economic category of "products" to convert abstract ecological functions into tradable assets, facilitating the transformation from "green mountains and clear waters" to "golden mountains and silver mountains" [2][3]. Group 2: Economic and Ecological Synergy - The realization of ecological product value signifies a shift from "resource management" to "value management," addressing the externalities of ecological issues through economic development [3][4]. - It promotes a dual transformation of "economic system ecologicalization" and "ecological system economicization," creating a positive feedback loop between economic growth and ecological protection [3][4]. Group 3: Market Mechanisms and Pricing - The scarcity of ecological products, such as clean air and freshwater, is restructured into market signals through property rights and ecological compensation, balancing ecological constraints with economic incentives [4][5]. - A dynamic pricing mechanism is essential for ecological products, utilizing tiered pricing and ecological labels to meet diverse consumer demands while preventing overconsumption [4][5]. Group 4: Institutional Framework and Governance - The realization of ecological product value requires innovative governance structures, combining government regulation with market mechanisms to ensure effective resource allocation and ecological protection [7][8]. - Establishing a comprehensive ecological compensation system is crucial for incentivizing participation in ecological protection, ensuring that both protectors and contributors benefit [18][19]. Group 5: Sustainable Development and Equity - The realization of ecological product value supports the goal of common prosperity by transforming ecological services into tradable economic assets, promoting intergenerational equity and sustainable welfare [15][16]. - It addresses the "ecological paradox" in regional development by enabling ecological capital to be converted into economic benefits, ensuring fair distribution of ecological services among different regions [16][17]. Group 6: Technological Innovation and Digital Transformation - The integration of digital technologies, such as blockchain and AI, enhances the valuation and monitoring of ecological products, facilitating real-time data collection and intelligent market matching [12][13]. - This technological shift supports the transition from traditional economic models to a new paradigm that emphasizes ecological sustainability and efficiency [14][20].

Core Viewpoint - Accelerating the realization of ecological product value is a crucial path for transforming ecological advantages into economic advantages, which is essential for the construction of a beautiful China [1] Group 1: Supply Optimization - The realization of ecological product value requires enhancing the supply capacity and system construction of ecological products to form a high-quality and sustainable supply foundation [2] - Key to optimizing supply is increasing both the quantity and quality of high-quality ecological products, ensuring integrated protection and systematic governance of ecological resources [3] - A multi-dimensional supply system should be established, featuring diverse types and levels of ecological products, transitioning from a single and extensive supply to a diversified and refined one [3] Group 2: Cost Reduction - To efficiently convert visible ecological product value into economic value, it is essential to reduce various costs in the transaction process and streamline the value conversion channels [4] - This involves standardizing transaction processes, breaking down information barriers, and enhancing market transaction convenience to stimulate market vitality [5] Group 3: Digital Empowerment - In the digital age, data resources are a new production factor for ecological resource management and value realization, with digitalization and intelligence being key levers for enhancing conversion efficiency [6] - Utilizing digital technologies can amplify the value of ecological products, creating a robust digital infrastructure to support comprehensive and precise ecological assessments [6][7] Group 4: Institutional Barriers - The realization of ecological product value faces institutional and mechanism-related obstacles that need to be addressed through institutional restructuring and mechanism innovation [8] - A unified management coordination mechanism for ecological products should be explored to streamline the entire process from rights confirmation to value conversion, enhancing policy coherence and effectiveness [8]

Core Insights - The construction of "Green Beauty Points" in Guangdong Province has reached 193, with 32 being high-quality projects and 6 green belts initiated, aimed at providing more natural spaces for the public [1][2] - The focus of the Green Beauty Point initiative is to address three core issues: how to view, implement, and manage these projects, transitioning from basic establishment to enhancing ecological quality [1] Group 1 - The province has accelerated the construction of Green Beauty Points, planning significant projects such as the Lingnan National Defense Education Base and the Longtai Mountain Park [1] - Over 9 million native broadleaf tree seedlings have been planted in 2023, with more than 700 infrastructure facilities and over 4,000 green culture and ecological science activities held [1] - The proportion of mixed forests in Green Beauty Points is increasing, with diverse new recreational scenes emerging, contributing to local income growth [1] Group 2 - Each of the 57 counties is required to establish at least one wild park or mountain park Green Beauty Point, integrating it into urban planning [2] - Local authorities are encouraged to select 1-2 Green Beauty Points to develop as unique, attractive, and community-favored projects, aiming for effective and standout results [2] - The provincial forestry bureau emphasizes the need for inter-departmental coordination and effective management of operations and funding to create tangible green landscapes [2]

Core Viewpoint - The article emphasizes the increasing role of technological innovation in transforming ecological advantages into economic benefits, addressing challenges in measuring, trading, and monetizing ecological products through advanced technologies like satellite remote sensing, artificial intelligence, and blockchain [1][2][19]. Group 1: Technological Innovation in Ecological Value - Technological innovation provides effective tools for precise quantification of ecological value, enabling dynamic assessment and quantification of ecosystem services [1][2][19]. - New technologies allow for the conversion of forest carbon sequestration capabilities into tradable carbon reduction credits, facilitating digital rights confirmation and value transformation of ecological resources [1][2][19]. - Digital platforms have been developed to calculate Gross Ecosystem Product (GEP) efficiently, significantly enhancing the recognition of ecological value [1][2][19]. Group 2: Market Mechanisms and Trading Platforms - Technology plays a crucial role in reshaping the trading model of ecological products, with the integration of blockchain and IoT enhancing transaction efficiency [1][2][19]. - Emerging platforms like "Two Mountains Cloud Trading" and "Forestry Carbon Supermarket" have improved the matching of supply and demand for ecological products while reducing transaction costs and ensuring traceability throughout the process [1][2][19]. Group 3: Dual Enhancement of Ecological Products - Technological advancements have effectively driven both the quantity and quality improvements of ecological products, addressing challenges in ecological restoration and promoting continuous environmental improvement [2][20]. - The application of new technologies aids in upgrading traditional green industries, leading to increased production and income, as well as extending product chains through deep processing [2][20]. Group 4: Future Directions for Technological Innovation - There is a need to accelerate breakthroughs in core technologies to solidify the technical foundation for quantifying and transforming ecological value [2][20]. - Innovations in market mechanisms and the establishment of intelligent trading platforms are essential for creating a more efficient digital trading environment [2][20]. - Strengthening interdisciplinary talent cultivation and enhancing public awareness of ecological product value are critical for fostering a green consumption mindset [3][21]. Group 5: International Cooperation and Standards - Deepening international cooperation and actively participating in the formulation of relevant international standards are necessary for advancing global ecological governance systems [4][21]. - The article advocates for leveraging technological innovation as a driving force to continuously unlock the potential of ecological product value, contributing to global green development [5][21].

Core Viewpoint - The recent meeting emphasized the need to consolidate and expand poverty alleviation achievements while transitioning to normalized support, aiming to prevent large-scale poverty recurrence and enhance the endogenous motivation of impoverished areas through industrial support [1] Group 1: Industrial Support and Development - The main source of support industries comes from poverty alleviation industries, which have increasingly become the core of rural revitalization [1] - The rural per capita disposable income in 832 poverty-stricken counties increased from less than 4,000 yuan in 2012 to 17,522 yuan in 2024, significantly contributed by support industries [1] - Various regions have developed characteristic planting and breeding industries, agricultural product processing, and rural tourism, promoting employment and income growth through industrial chain extension [1] Group 2: Challenges in Industrial Support - Issues such as insufficient planning precision and misalignment of support projects with regional resources have led to inefficient investments [2] - The lack of a well-developed mechanism for technology specialists and inadequate digital infrastructure coverage hinder the cultivation of vocational farmers' skills [2] - There are challenges in ensuring contract fulfillment in order agriculture and a lack of shared risk mechanisms, making it difficult to sustainably enhance farmers' income [2] Group 3: Strategies for Improvement - Emphasizing the need for precise infrastructure adaptation, focusing on regional storage and cold chain logistics to enhance agricultural product circulation [2] - Establishing a dual selection mechanism for technology specialists and creating county-level talent hubs to facilitate the transformation of research into practical applications [3] - Implementing a sustainable benefit-sharing mechanism in ecological agriculture through transparent distribution frameworks and risk compensation agreements [3]

Core Viewpoint - The realization of ecological product value is a key path to implement the concept of "lucid waters and lush mountains are invaluable assets" and is an important measure to overcome environmental externality issues [1][2]. Group 1: Institutional Advantages - The Central Committee has elevated the realization of ecological product value to a common will and action program for the entire party and nation, emphasizing the enhancement of ecological product production capacity as a vital component of productivity [2]. - Major national strategies have comprehensively arranged the promotion of ecological product value realization, integrating it into national five-year plans and key national strategies such as rural revitalization and carbon neutrality [2]. - New laws, including the Grassland Law and Forest Law, provide legal guarantees for ecological resource protection and compensation, establishing a basic institutional framework for ecological protection compensation [3]. Group 2: People-Centric Approach - The realization of ecological product value significantly contributes to improving people's livelihoods and meeting their expectations for a good ecological environment, reflecting the Party's commitment to serving the people [4]. - The average PM2.5 concentration in cities at or above the prefecture level is projected to reach 29.3 micrograms per cubic meter by 2024, with 90.4% of national surface water quality monitoring points meeting good quality standards [4]. - The principle of benefiting the people through ecology is being implemented through ecological engineering projects and the establishment of ecological positions, which enhance farmers' incomes and improve living standards [4]. Group 3: Concentrated Efforts - The national system's inherent advantages in addressing market failures due to environmental externalities enable the mobilization of social forces to establish a collaborative mechanism for ecological product value realization [5]. - Various pilot demonstrations and practices are being conducted at both national and local levels to promote ecological product value realization, such as the "Lishui Mountain Farming" brand in Zhejiang and the "Forest Ecological Bank" in Fujian [5][6]. - Different industries are actively promoting the transformation of ecological advantages into industrial advantages, integrating ecological elements into agricultural, water conservancy, and financial sectors [6]. Group 4: Reform and Innovation - Establishing a mechanism for ecological product value realization is a pioneering reform task that addresses challenges such as measurement, transaction, and monetization difficulties [7]. - The establishment of a clear property rights system and a diversified ecological protection compensation mechanism is underway, enhancing the operational framework for ecological product development [7]. - Local governments are innovating mechanisms like "ecological banks" and trading systems for forest coverage rates to improve resource utilization and promote ecological capital [7]. Group 5: Future Directions - The successful practices and achievements in realizing ecological product value demonstrate the significant advantages of the socialist system with Chinese characteristics [8]. - There is a need to continue leveraging institutional advantages to develop a sustainable and market-oriented ecological product value realization model, contributing Chinese wisdom and solutions to global environmental issues [8].

北京中天华茂会计师事务所（普通合伙） 关于深圳证券交易所对美尚生态景观股份有限公司 关注函的回复 中天华茂核字【2023】001 号 深圳证券交易所创业板公司管理部： 针对贵部于 2023 年 1 月 30 日向美尚生态景观股份有限公司（以下简称"美 尚生态"或"公司"）下发的《关于对美尚生态景观股份有限公司的关注函》（创 业板关注函[2023]第 30 号）（以下简称"《关注函》"）中提到的需要会计师发 表意见的问题，我们对美尚生态相关资料、数据进行了认真分析，现将核查意见 回复如下： 2023 年 1 月 20 日晚间，你公司披露《2022 年度业绩预告》（以下简称"业 绩预告"），预计 2022 年度营业收入为 12,000 万元至 15,000 万元，归属于上 市公司股东的净利润（以下简称"净利润"）为亏损 26,000.00 万元至 37,000.00 万元。我部对此表示关注，请你公司进一步核实并说明以下问题： 1.你公司披露的《2022 年第一季度报告》《2022 年半年度报告》《2022 年 第三季度报告》显示，你公司 2022 年第一季度、上半年、前三季度分别实现 净利润-0.4 亿元、4.7 ...