从财务分析的视角论森林认证激励补偿机制

如何加快我国森林认证的进程是当前我国林业企业和政府面临的难题之一。在是否实施森林认证的决策中,虽然企业对财务效益最大化的追求起主导作用,但政府的支持与推动也是森林认证广泛、健康发展的重要条件。分析并比较了森林认证的成本与收益,从促进林业企业财务效益可补偿性、相关性、持续性和增长性的角度去设计森林认证激励补偿机制,以期为推动林业企业森林认证提供决策参考。

Incentive and Compensation Mechanism to Promote Forest Certification Based on Financial Analysis

How to speed up the process of forest certification in China has been a dilemma of our government and forestry enterprises.When deciding whether to apply for forest certification or not,the enterprise's pursuit of maximizing the financial benefits plays a leading role,but the government's support and promotion is also an important aspect.This paper analyzes and compares the costs and benefits in details,and then provides a reference for the government to design compensation mechanism from adding forestry enterprise's financial benefits.