森林涵养水源价值核算的新方法:账面价值法  

A New Method of Accounting for Water Conservation Value of Forests:Book Value Method

作　　者：袁继安[1,2] 田大伦 康文星[2,3] 伏珂颖[1] YuanJian;Tian Dalun;Kang Wenxing;Fu Keying(College of Business,Central South University of Forestry and Technology,Changsha 410004;College of Life Science and Technology,Central South University of Forestry and Technology,Changsha 410004;National Engineering Laboratory for Applied Forest Ecological Technology in Southern China,Changsha 410004)

机构地区：[1]中南林业科技大学商学院,长沙410004 [2]中南林业科技大学生命科学与技术学院,长沙410004 [3]南方林业生态应用技术国家工程实验室,长沙410004

出　　处：《林业经济》2018年第11期112-116,共5页Forestry Economics

基　　金：林业公益性行业科研重大专项“森林生态系统碳氧水耦合观测、模拟与应用技术”(编号:201104009)

摘　　要：以湖南省有林地资源为研究对象,以城市供水制造成本的账面价值为基础,核算了近年的森林涵养水源价值。结果表明,2014-2016年,有林地年均涵养水源量为426.28亿t/年,年均涵养水源价值926.65亿元/年,单位面积提供价值7128.41元/hm^2·年,是按城市供水价格法核算结果的48.78%,相当于按影子工程法核算结果的35.59%。为准确核算森林涵养水源价值,应客观分析涵养水源功能的水文学过程、正确计量涵养水源实物量并规范核算城市供水的生产成本。Taking forest land resources in Hunan Province as the research object,based on the book value of manufacturing cost of urban water supplies,the value of forest water conservation in recent years was calculated.The results showed that the average annual water conservation capacity of forest land was 42.628 billion per year from 2014 to 2016,and the average annual water conservation value was 92.665 billion per year,the Unit area value was 7128.41 yuan/hm^2 per year,which was 48.78% of the calculation result by the urban water-price method and 35.59% of the results calculated by the shadow-engineering method.In order to calculate the value of water conservation in forest accurately,it should objectively analyze the hydrological essence of water conserving function,measure the physical quantity of water source correctly and standardize the production cost of urban water supplies.

关 键 词：有林地 涵养水源 价值核算 制造成本 账面价值 

分 类 号：F307.22[经济管理—产业经济]