森林旅游资源价值核算研究进展

PROGRESS IN ASSESSMENT AND ACCOUNTING METHODS TO VALUE OF FOREST RECREATION RESOURCES

森林旅游热潮的兴起 ,促使各国学者对森林旅游资源价值展开深入的研究和探索。目前 ,对森林旅游资源价值的研究主要集中在 3个方面 :森林旅游是否有价值、森林旅游资源价值质的规定性和量的规定性。对于森林旅游是否有价值这个问题的看法已趋于一致 ,各国的学者都认为森林旅游具有价值 ,因而争论大都集中在后 2个问题上。当前认识森林旅游资源价值核算的理论主要包括效用价值论、劳动价值论、生产要素价值论 (或财富论 )和其它价值论。该文通过对这几种理论中有关价值质的规定性和量的规定性的分析论述 ,认为 : ①生产要素价值论或财富论与李金昌提出的价值论可以较好地说明森林旅游资源为什么有价值、价值的源泉和价值的决定因素等问题 ; ②消耗再生产与费用法 ,可在计量中把森林的自然状况、游憩对森林的利用状况及生产者的经营管理状况综合考虑进计算公式 。

Forest recreation's springing up has promoted studies on the assessment and accounting methods to values of forest recreation resources recently,which are focused on three aspects: wether forest recreation is a kind of resources and thus, has value or not, and if so, what value quality of forest recreation has and how to assess it. At present, the first question has been answered positively by scientists from allover the world, but the last two are still under debate nationally and internationally. Both the value theories of forest recreation resources and accounting methods relating to the values of forest recreation resources have been involved in the discussion. Typical theories related to the issue are: Utility Value Theory, Labor Value Theory and Production Factors Value, i.e., Treasure Value Theory as well as others. Through illustrative analyses to these theories, especially to the cores of these theories - concept and definition of the value quality, sources of value and factors determining or influencing the value's generation, the authors point out that the Treasure Value Theory and Li Jinchang's Value Theory are comparatively better ones to explain the essence of values of forest recreation resources logically. According to the modified Labor Value Theory, method of Consumptive Reproduction and Expenditure, in which production factors (including not only labor, but also technological improvement, increase of investment, and scientific management), nature and status of the forests, intensity of exploitation to the forests, and market demand are all taken into account as bearing parameters, is considered as the better one to calculate the values of forest recreation resources. Thus it provides a feasible method practically reflecting both the social demand and the true values of forest resources in the process of calculating and accounting the values of forest recreation.