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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
A Review and Reflection of Value Account of Forest Resources
Author(s)
Li Zhongkui, Chen Shaozhi, Zhang Decheng, Zhao Xiaodi, Feng Qiya and Wang Yu
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DOI:10.17265/2162-5263/2016.11.003
Affiliation(s)
Research Institute of Forestry Policy and Sci.-technology Information, Chinese Academy of Forestry, Beijing 100091, China
ABSTRACT
The framework of forest valuation accounting has
been formed through the development stages of timber value calculation, forest ecosystem
valuation and entire value accounting of forest resources, including the forest
values of resources in kind, environmental resources and social benefits in
China. These theory and methods still face deviation of theories and methods
from vague position of discipline, larger accounting results from ignoring
differences between forest ecological functions and ecosystem services, and
unrealistic and other problems from non-standard index system and accounting
methods due to the development history and other reasons. Five suggestions are
proposed to make explicit the object and purpose of the forest resource value
accounting, establish universal, scientific, measurable and concise index
system for value evaluation, calculate forest resources value in consideration
of forest type and position, distinguish accurately the functions from benefits
of the forest resources, and suit value calculation result to the practice of
social economy.
KEYWORDS
Forest resource value, accounting, review, suggestion.
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