我国森林资源价值研究经过森林木材价值计算、森林生态价值评估和森林资源总体价值核算3个阶段的发展,已形成包括森林实物资源价值、环境资源价值和社会效益价值的核算框架。由于发展历史等方面的原因,森林资源核算理论与方法还存在学科定位模糊导致理论与方法出现偏差,忽视森林生态功能与生态服务的差别导致核算结果偏大,指标体系和核算方法不规范导致结果不切实际等问题。提出明确森林资源价值核算的对象和目的,建立通用、科学、可测、简明的价值评估指标体系,计算森林资源价值要考虑森林种类和所处的位置,准确区分森林资源的功能与效益和森林资源价值核算结果要符合社会经济实际等5条建议。

The accounting framework of forest valuation in China 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.Due to the development history and other reasons,the forest resource accounting 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.Five Suggestions were proposed to 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 and benefits of the forest resources,and suit value calculation result to the practice of social economy.