森林资源价值核算体系探讨  

Research on Forest Resource Value Accounting System

作　　者：王宏伟 刘建杰 景谦平 崔雪晴 Wang Hongwei;Liujianjie;Jing Qianping;Cui Xueqing(Academy of Inventory and Planning, National Forestry and Grassland Administration, Beijing 100714;Department of Planning and Finance, National Forestry and Grassland Administration, Beijing 100714;Beijing Zhonglin Assets Appraisal Co.,Ltd., Beijing 100007)

机构地区：[1]国家林业和草原局调查规划设计院,北京100714 [2]国家林业和草原局规划财务司,北京100714 [3]北京中林资产评估有限公司,北京100007

出　　处：《林业经济》2019年第8期62-68,共7页Forestry Economics

基　　金：科技部2016年重点专项典型脆弱生态修复与保护研究专项“生态资产、生态补偿及生态文明科技贡献核算理论、技术体系与应用示范”（编号：2016YFC0503400）

摘　　要：开展自然资源价值核算是践行"两山"理论、实现生态文明体制改革目标的重要基础性工作,是当前我国自然资源管理体制改革的迫切需要。文章系统梳理国民经济核算和环境经济核算内涵,界定森林资源价值核算相关概念,构建符合环境经济核算国际统计标准、与国民经济核算相衔接且具有可操作性的森林资源价值核算框架、指标和方法体系,并提出相关政策建议。文章还创建了与森林生长状况、经济区位、生态区位相关的参数,量度不同森林对人类福祉的贡献,以充分体现森林资源质量、区位及森林生态系统服务能力的差异,破解市场配置自然资源失灵问题,具有重要的现实意义。Accounting of natural resources value is an important basic work in practicing the theory of "Lucid waters and lush mountains are invaluable assets" and realizing the goal of ecological civilization system reform.Based on carding the connotation of national economic accounting and environmental economic accounting, this study defined the concepts related to forest resource value accounting, and constructed an operable forest resources value accounting framework-indicators-methods system which cohered with the international criterion of environmental and national economic accounting, and then, put forward relevant policy suggestions. The study also built 4 parameters related to forest growth status, economic location and ecological location to measure the contribution of different kinds of forests to human well-being, so as to fully reflect the differences in forest resource quality, location and forest ecosystem service ability, and to solve market failure issues of natural resources allocation,which had important practical significance.

关 键 词：森林资源价值 森林资源资本 森林生态系统服务 

分 类 号：F326.27[经济管理—产业经济]