森林生态价值会计核算研究——森林生态价值会计核算与林业可持续发展

Study on Forest Ecological Value Accounting ——Forest Ecological Value Accounting and Forestry Sustainable Development

森林是环境与经济协调持续发展的关键。在传统的林业会计中没有将森林生态效益纳入其核算体系。将森林生态效益纳入林业会计核算体系,以适应可持续发展战略的需要,已成为当今林业会计需迫切解决的一个问题。森林资源作为一项公共物品,既需要政府宏观层面的控制,也需要企业的微观核算。森林生态价值会计具有独特的特征和内涵。

Forestry is the key for a coordinated and sustained development of environment and economy.Traditional forest accounting does not include the examining and calculating of forest ecological value.To revise traditional forest accounting and to meet the needs of sustainable development’s strategy,accounting for forest ecological value has been a problem that today’s forest accounting should settle urgently.Forest resources as a public product need both governmental macro-control and enterprises’ micro-accounting.The accounting for forest ecological value has its own characteristics and definition.