The framework of forest valuation accounting has been formed through the development stages of timber value calculation, forest ecosystem valuation and entire value accounting of forest resources, including the forest...The framework of forest valuation accounting has been formed through the development stages of timber value calculation, forest ecosystem valuation and entire value accounting of forest resources, including the forest values of resources in kind, environmental resources and social benefits in China. These theory and methods still face deviation of theories and methods from vague position of discipline, larger accounting results from ignoring differences between forest ecological functions and ecosystem services, and unrealistic and other problems from non-standard index system and accounting methods due to the development history and other reasons. Five suggestions are proposed to make explicit the object and purpose of the forest resource value accounting, establish universal, scientific, measurable and concise index system for value evaluation, calculate forest resources value in consideration of forest type and position, distinguish accurately the functions from benefits of the forest resources, and suit value calculation result to the practice of social economy.展开更多
文摘The framework of forest valuation accounting has been formed through the development stages of timber value calculation, forest ecosystem valuation and entire value accounting of forest resources, including the forest values of resources in kind, environmental resources and social benefits in China. These theory and methods still face deviation of theories and methods from vague position of discipline, larger accounting results from ignoring differences between forest ecological functions and ecosystem services, and unrealistic and other problems from non-standard index system and accounting methods due to the development history and other reasons. Five suggestions are proposed to make explicit the object and purpose of the forest resource value accounting, establish universal, scientific, measurable and concise index system for value evaluation, calculate forest resources value in consideration of forest type and position, distinguish accurately the functions from benefits of the forest resources, and suit value calculation result to the practice of social economy.
