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.
LI Zhongkui
,
CHEN Shaozhi
,
ZHANG Decheng
,
ZHAO Xiaodi
. Value Accounting of Forest Resources:Comment and Proposal[J]. Forest and Grassland Resources Research, 2016
, 0(1)
: 9
-13
.
DOI: 10.13466/j.cnki.lyzygl.2016.01.003
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