林业会计核算体系重构:分类经营制度、生态需求与受托责任  

Rebuilding Forestry Accounting System Basis on Classify Forestry Operation, Ecological Needs and Responsibility Commissioned

作　　者：曾华锋[1] 

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《生态经济》2009年第8期161-164,169,共5页Ecological Economy

基　　金：校资助项目"生态碳核算系统的构建"

摘　　要：森林分类经营是人类对森林生态需求的产物,是森林可持续发展的保障。当今最短缺的资源是生态资源。《京都议定书》实现了生态碳交易,为公益林建设增添了新的投资途径。会计目标是向公益林的投资人报告经营业绩或受托责任。文章认为有必要在传统林业会计的基础上增设林业生态会计,重构林业会计核算体系。The classify forestry operation is a production of forestry ecological needs for human, is safeguard of forestry continue operation. Today, the least resource is ecological needs in the world. Carbon trade is true under the system of Kyoto Protocol, add a new investment way. Accounting＇s goal is reporting the result of operation or responsibility commissioned. It is necessary add forest ecological accounting to rebuild forest accounting system.

关 键 词：分类经营 碳贸易 碳核算 

分 类 号：F275[经济管理—企业管理] S750[经济管理—国民经济]