Summary The primary objective of the article is to identify the accumulation processes in farms in Poland based on the economic size as well as the context of eco-efficiency (from the perspective of Environmental Sustainable Value). In addition, the importance of subsidies in generating accumulation was specified and the context of eco-efficiency was taken into account. Analysis of the environmental context was carried out with the use of the assessment of subsidies for public goods and return to cost ratio (RTC) based on the concept of Sustainable Value (SV). Cross-analysis has shown that with the transition to groups of farms with an increasing economic size, the situation was more favourable from the perspective of the accumulation rate and its level per 1 ha. Subsidies play a significant role in shaping accumulation. It was observed that the higher rate of accumulation associated with the transition to groups of farms with greater economic strength is accompanied by an increase in eco-efficiency through the prism of the RTC indicator. Larger (but not the largest) farms are more efficient in using the transformation of environmental inputs into production output, which does not mean that they exert an absolutely lower environmental pressure.

中文翻译：

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波兰FADN农业会计系统涵盖的农场资产积累-经济和生态效率背景

总结本文的主要目的是根据经济规模以及生态效率的背景（从环境可持续价值的角度）确定波兰农场的积累过程。此外，还指出了补贴在产生积累方面的重要性，并考虑了生态效率的背景。根据可持续价值（SV）的概念，使用对公共物品和收益成本比率（RTC）的补贴评估对环境进行了分析。交叉分析表明，随着向经济规模扩大的农场组的过渡，从累积速率及其每1公顷的水平来看，情况更为有利。补贴在形成积累方面起着重要作用。通过RTC指标的棱镜可以看出，与向具有更大经济实力的农场群体过渡相关的更高积累率伴随着生态效率的提高。规模较大（但不是最大）的农场在将环境投入转化为生产产出方面效率更高，这并不意味着它们施加了绝对较低的环境压力。