摘要
森林生态效益是有价值的,这些价值应该纳入国民经济核算体系,也应该作为营林企业会计核算的对象。文中研究讨论了如何进行森林生态效益价值的宏、微观核算,以帮助政府制定出有效的森林生态效益补偿政策和环保政策,正确反映国家或地区(部门)的国民经济宏观信息和营林企业的会计信息,以促进生态环境的可持续发展。
The Ecological Benefits of Forest value are valuable. This value should be one of the contents of The System of National Accounts （SNA）. It also should be the object of accounting in forestry enterprises. In order to help the government to draw up efficient policies about the ecological compensation and environmental protection, provide useful information of a country or district （department） about macro-economics and the accounting information about forestry enterprise, and ensure the ecological environment sustainability, This paper discussed how to account the Ecological Benefits Value of Forest both in SNA and forestry enterprise＇ s accounting system.
出处
《世界林业研究》
CSCD
北大核心
2006年第3期6-11,共6页
World Forestry Research
基金
国家自然科学基金项目"森林生态会计核算理论和方法研究"(70573047)
关键词
森林生态效益
价值核算
ecological benefits of forest, value accounting
