林业资源资产核算与林业经济价值评估体系构建

Forestry Resources Assets Accounting and Forestry Economic Value Evaluation System Construction

摘要

林业资源具有木材生产、生态调节、文化服务等多种功能，它的经济价值一直不能在传统的国民经济核算体系里得到全面的反映。本文对林业资源资产核算的理论基础及现实困境进行梳理，从核算范围界定、价值评估方法选择、账户体系构建、结果应用机制四个方面出发，提出建立科学可行的林业经济价值评估体系的途径，为林业治理决策提供更加完整的价值信息支持，促进绿色核算制度在林业领域的有效落实。

Abstract

Forestry resources serve multifaceted functions including timber production, ecological regulation, and cultural services, yet their economic value has long been inadequately reflected in traditional national economic accounting systems. This paper examines the theoretical foundations and practical challenges of forestry resource asset accounting. By addressing four key aspects—defining accounting scope, selecting valuation methods, constructing accounting frameworks, and establishing application mechanisms—the study proposes a scientifically sound approach to developing a forestry economic value assessment system. This framework aims to provide comprehensive value information for forestry governance decisions and facilitate the effective implementation of green accounting systems in the forestry sector.

关键词

林业资源资产 / 核算体系 / 经济价值评估 / 绿色核算

Key words

forestry resources assets / accounting system / economic value assessment / green accounting

参考文献

[1] 吴伟志, 朱程昊, 蒋中炜, 等 . 浙江省湖州市森林资源资产评估[J]. 自然保护地, 2021, 1(03): 102-108.

[2] 桂雪萍, 谭新艳, 李慧娟 . 关于森林资源资产会计核算体系构建的探析[J]. 中国集体经济, 2021,(17): 145-146.

[3] 李臻 . 林场森林资源资产化管理现状与优化措施[J]. 当代会计, 2020,(13): 151-152.