森林生态会计核算研究

现行会计体系存在两个主要缺陷:忽视危及经济持续生产能力的自然资源匮乏;忽视环境质量下降会危及人类的健康与福利。从而引起GDP指标的虚增,误导社会资源的有效配置。借助森林生态学、生态经济学,可在实践上构建起具有可操作性的森林生态会计,以有效反映生态信息及生态效益的外部性价值,制约对生态环境的破坏,并为我国已实施的巨额森林生态效益的资金补偿提供微观配置依据。

Study on the Financial Accounting of Forest Ecology

In existing accounting system there are two defects: ignorance of the short of natural resources, which can endanger the capability of sustainable production; ignorance of the decrease of ecological quality, which can jeopardize human health and welfare. These defects also cause false increase of GDP and mislead the effective allocation of resources. According to forest ecology, ecological economics, the financial accounting of forest ecology will be developed. Via the financial accounting, ecological value can be directly and continuously shown. We can evaluate factual ecological achievement of enterprise when external economy changes into ecological benefits and external diseconomy changes into ecological cost. Therefore, financial accounting of forest ecology can provide detail financial data to guide the government compensation of forest ecological benefits and support to create effective ecological policies.