| 环境经济综合核算体系中森林资源核算的发展与演变 |
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| 引用本文： | 王美力,陈文汇,许单云,蒋莉莉.环境经济综合核算体系中森林资源核算的发展与演变[J].世界林业研究,2017,30(1):1-5. |
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| 作者姓名： | 王美力 陈文汇 许单云 蒋莉莉 |
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| 作者单位： | 北京林业大学, 北京 100083 |
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| 基金项目： | 国家自然科学基金（71573018）；国家林业局业务委托项目（ZDWT-2014-04）。 |
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| 摘 要： | 文中着重剖析了联合国发布的4个版本的环境经济核算体系（SEEA）中有关森林资源核算的内容，具体从核算对象、核算内容、账户结构、估价方法等方面总结森林资源核算的变化趋势，以期对我国森林资源环境经济核算的理论发展和应用实践提供指导和推动。
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| 关 键 词： | 环境经济综合核算体系(SEEA) 森林资源核算 资源账户 演变分析 |
| 收稿时间： | 2016/8/4 0:00:00 |
| 修稿时间： | 2017/1/13 0:00:00 |
Development and Evolution of Forest Resources Accounting in SEEA |
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| Wang Meili,Chen Wenhui,Xu Danyun and Jiang Lili.Development and Evolution of Forest Resources Accounting in SEEA[J].World Forestry Research,2017,30(1):1-5. |
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| Authors: | Wang Meili Chen Wenhui Xu Danyun and Jiang Lili |
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| Institution: | Beijing Forestry University, Beijing 100083, China |
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| Abstract: | The paper analyzed the forest resources accounting contained in the four versions of System of Integrated Environmental and Economic Accounting (SEEA) published by the United Nations, and described the evolution of forest resources accounting in terms of accounting objects, accounting contents, account structure and valuation methods. This study would be helpful to provide supports to the theoretical and practical development and application of forest resources accounting in China. |
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| Keywords: | System of Integrated Environmental and Economic Accounting (SEEA) forest resources accounting resource account evolution analysis |
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