森林生态效益外部性会计计量的能值分析模式  

Energy Analysis Method for Accounting Measurement of Forest Ecosystem Externalities

作　　者：张长江 温作民[2] 

机构地区：[1]湖北蕲春人,南京210037 [2]南京林业大学经济管理学院院长,徐州221009

出　　处：《财务与金融》2008年第6期55-58,共4页Accounting and Finance

基　　金：国家自然科学基金项目"森林生态会计核算理论与方法研究"(70573047)

摘　　要：能值分析理论与方法应用于森林生态效益外部性计量的基本思路是,通过对森林生态系统的能流分析,将森林生态效益生态因子量经由能值转换率转化为同一标准的太阳能值,再结合本地区的能值/货币比得到森林生态效益及外部性价值。对江苏连云港墟沟林场的案例研究显示,该林场2003年的森林生态效益能值主要体现在保土、涵养水源和防风效益。The basic steps to apply Energy Analysis theory- and methods to accounting measurement of forest ecosystem externalities： firstly, analyzing energy flow of forest ecosystem; secondly, converting ecological factors of forest ecological benefits into the standardized solar energy via Energy transformity; finally, caculating the value of forest ecological benefits and externalities through energy/currency ratio. This paper demonstrated the case of Xugou forestry farm. The study shows that energy from soil conservation, moderator water supply, and shelterbelt dominate forest ecological benefits energy of Xugou forestry farm.

关 键 词：森林生态效益外部性 会计计量 能值分析 

分 类 号：F307[经济管理—产业经济]