摘要
森林的生态功能和生态服务的区分度不高导致森林资源价值核算存在误差,森林经营侧重于生产性经营导致生态性经营发展不足,森林资源价值核算使用方法也不能全面体现森林经济效益。依据森林资源的特点,总结自然资源核算理论,提出了准确区分森林树种和地理位置,分清生态功能和生态服务功能;建立科学实用的森林资源价值核算指标体系,使核算结果符合我国实际情况等对策略建议。
Forest resource value accounting is a necessary step to measure forest economic value scientifically. At present,the low distinction between the ecological functions and ecological services of forests leads to errors in forest resource value accounting,and the emphasis on productive management of forest management leads to the insufficient development of ecological managementand the using method of forest resource value accounting can’t reflect the economic benefits of forests fully. Based on the characteristics of forest resources,this paper summarized the theory of natural resources accounting firstly,and then put forward the problems and strategies of forest resources accounting,aiming to provide a reference for forest resources value accounting.
作者
黄竞
HUANG Jing(School of Management,Shanghai University of Engineering Science,Shanghai 201620,China)
出处
《中国林业经济》
2020年第3期108-110,共3页
China Forestry Economics
关键词
自然资源
价值核算
森林资源
natural resources
value accounting
forest resources