森林生物多样性资产价值系统构建研究

Study on Value System Reconstruction of Forest Biodiversity Assets

森林生物多样性资产价值计量问题是近年来理论研究的热点问题。是林业企业生物资产核算的理论基础。文章首先从劳动价值论、效用价值论的角度分析了其对森林生物多样性资产价值计量的局限性，然后从生态价值论和系统论等几个不同角度分析了森林生物多样性资产价值体系构建的可行性。并根据系统论原理及森林生物多样性资产价值的影响因素分析设计了森林生物多样性资产的价值系统。该价值系统的构建，为进一步研究森林生物多样性资产价值的计量提供依据。

Value measurement for forest biodiversity assets is a hotspot theory problem in recent years. It＇s the theoretical basis of measurement of biological assets of forestry enterprise. In this paper, it is analyzed the value measurement limitations of forest biodiversity assets based on the theory of labor value and the theory of utility value, and then from the several perspectives of ecological value theory and system theory, and so on, the feasibil- ity of value system construction of forest biodiversity assets is analyzed. According to the principle of system theo- ry and value influence factors of forest biodiversity assets, the value system of forest biodiversity assets is de- signed. The basis for the further study of the value measurement of forest biodiversity assets will be provided in this value system.