森林资源价值评价中重复计算问题的研究  

Repeated Calculation Problem in Forest Resources Value Evaluation

作　　者：仇琪[1] 冯仲科[1] 高原[1] 黄晓磊[1] 马松增[1] 

机构地区：[1]北京林业大学测绘与"3S"技术中心,北京100083

出　　处：《林业调查规划》2013年第2期38-41,54,共5页Forest Inventory and Planning

摘　　要：针对森林价值评价中存在对物理量与货币量重复计算的问题,以山东省2006年森林资源价值计算为例,结合本地森林资源的特点及前期数据采集信息量分析确定新的核算体系。提出应将森林资源严格定义,并将收益价值与成本价值严格区分,扣除超出森林资源范围以及重复计算的部分,利用经济学原理确定新的核算体系,重新计算森林资源价值。2006年山东省森林资源价值原核算结果为3 679亿元,重新核算的价值为1 493亿元,二者差异较大。According quantity in forest valu to the existing problems of repeated calculation in physical quantity and currency e evaluation, taking forest resources value calculation of Shandong Province in 2006 for example, combined with characteristics of local forest resources and the preliminary data collecting information analysis, new accounting system was built . Suggestions were put forward such as to strictly define forest resources, strictly distinguish income value and cost value; deduct those exceed forest resources rang and repeated counting part, build new accounting system based on the principles of economics to recalculate the value of forest resources. The original accounting value of forest resources in Shandong Province in 2006 was 367.9 billion yuan, the recalculated value was 149.3 billion yuan, and the difference was significant.

关 键 词：森林资源价值 评价 重复计算 核算体系 

分 类 号：F316.23[经济管理—产业经济]