试论森林环境资源核算

环境资源核算是当前国际社会最关注的热门课题之一。作者指出了现行国民经济核算体系的缺陷, 论述了世界环境资源核算的研究现状及发展前景, 重点介绍了环境资源核算研究的指导思想、环境资源核算的新概念及其分类、价值和计算方法、环境产业问题等, 并对我国开展森林环境资源核算研究提出了几点建议。

Accounting of Environmental Resources in Forests Is Imperative

In order that forestry in China gets out of the dilemma and enters a virtuous circle of reproduction, the accounting of substantial products of forest resources should be included in the accounting system of national economy so as to make compensation for the consumption of forest resources. In addition to these, accounting of nonsubstantial products of forest resources should be made and included in the research on accounting system of national economy. Only making an integrated study of both and having them linked up with the substantial and continual development of national economy, and being recognized by the general public can the "double crises" besetting the forestry in China be finally overcome. The current research status shows that results at a certain stage has been obtained in the research on the accounting of substantial forest products. However, in researches on forest environmental resources, more of them are of a qualitative nature, and a few are of a quantitative nature. Besides, researches of the latter arc not systematic. They only indicate the dynamics, trend, main point and priority in researches on the accounting of forest environmental resources. The author makes three recommendations on such researches:(1) An integrated economic evaluation should be made of the environmental values, economic returns and their far-reaching effect on future social and economic development of the four large systems of protective forests such as "Three North" shelterbelts and the coastal protective forest systems.(2) Researches should be conducted on the theory and methods of accounting of the forest environmental resources and on the method and procedure for its inclusion into the accounting system of national economy.(3) Researches should be conducted on the index and index system in economic evaluation of the forest environmental resources, including the content, scope, form and system of the economic indice of forest environments.