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基于标准森林单位的中国乔木林资源物量核算方法与应用
引用本文:张慧程,胡明形.基于标准森林单位的中国乔木林资源物量核算方法与应用[J].世界林业研究,2020,33(1):99-104.
作者姓名:张慧程  胡明形
作者单位:北京林业大学经济管理学院,北京,100083
基金项目:国家社会科学基金“基于自然资源资产负债表系统的环境责任审计研究”(15ZDB160)。
摘    要:森林资源核算是森林资源管理的基础,森林资源是数量与质量的统一体,全面的森林资源实物量核算应该综合考虑数量和质量2个方面。文中提出森林资源物量这一概念作为森林资源数量与质量的融合,进一步提出以“标准森林单位”为核算森林资源物量的基本单位,通过将质量参差不齐的各种森林折算为标准森林单位来核算森林资源物量;最后,基于中国第7和第8次全国森林资源连续清查乔木林省域汇总数据进行了试算。结果显示:乔木林资源物量最高的省份为黑龙江、内蒙古、云南等,最低的省份为上海、天津、宁夏等;第7和第8次森林资源清查间隔期间乔木林资源物量增幅最高的省份为江苏、天津、北京等,物量出现下降的为湖南和江西;根据森林资源清查各省份汇总数据计算的乔木林资源物量之和与根据全国汇总数据计算的乔木林资源物量相差不大,表明我们所建立的乔木林资源物量核算体系具有较强的一致性与稳定性。

关 键 词:标准森林单位  乔木林物量  物量指数  森林资源  中国
收稿时间:2019/4/19 0:00:00
修稿时间:2019/10/18 0:00:00

Method and Application of Arbor Forest Resources Mass Accounting Based on Standard Forest Unit in China
Zhang Huicheng and Hu Mingxing.Method and Application of Arbor Forest Resources Mass Accounting Based on Standard Forest Unit in China[J].World Forestry Research,2020,33(1):99-104.
Authors:Zhang Huicheng and Hu Mingxing
Institution:School of Economics and Management, Beijing Forestry University, Beijing 100083, China
Abstract:Forest resource accounting is the basis of forest resource management. Forest resources are the unity of quantity and quality, and comprehensive physical accounting of forest resources should integrate quantity and quality. In this study, the concept of forest resource mass is introduced as the integration of quantity and quality of forest resources, and the "standard forest unit" further introduced as the basic unit to convert various forests with uneven quality into standard forest units for calculating the forest resource mass. Finally, based on the provincial aggregate data of the 7th and the 8th continuous forest inventory, the mass and mass index of arbor forest resources in 31 provinces, autonomous regions and municipalities directly under the Central Government (excluding Hong Kong, Macao and Taiwan) are calculated. The results show that Heilongjiang, Inner Mongolia, Yunnan are the three provinces with the highest arbor forest mass, while Shanghai, Tianjin, Ningxia are among the lowest; Jiangsu, Tianjin and Beijing have the largest increase in arbor forest resources mass during the interval between the 7th and the 8th forest inventory, while there are some decreases in Hunan and Jiangxi. The total amount of arbor forest resources mass calculated based on the provincial data is close to that calculated with national data, which indicates that the accounting system of arbor forest resources mass established by us has strong consistency and stability.
Keywords:standard forest unit  arbor forest mass  mass index  forest resource  China
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