文献类型：期刊文献

中文题名：森林环境资源核算及补偿政策研究

英文题名：FOREST ENVIRONMENTAL RESOURCE ACCOUNTING AND COMPENSATION POLICY

作者：孔繁文 戴广翠 何乃蕙 高岚

第一作者：孔繁文

机构：[1]中国林科院林业经济研究所;[2]北京林业大学经管学院 100029;[3]100083 北京市

年份：1994

期号：4

起止页码：34-47

中文期刊名：林业经济

外文期刊名：Forestry Economics

收录：;国家哲学社会科学学术期刊数据库;北大核心:【北大核心1992】；CSSCI:【CSSCI1998】；

语种：中文

中文关键词：环境资源;核算;森林资源

分类号：F062.1

摘要：资源与环境核算是当今国际社会研究的热点问题,它已列入联合国《21世纪议程》(1992)和《中国21世纪议程》(1993)优先项目计划。森林环境资源核算及补偿政策问题,内容包括森林环境资源的定义、概念、分类;森林环境资源评价与核算的理论与方法;森林环境资源补偿的经济政策。其基本论点是:1.森林环境资源再生产是一个商品生产过程,它所提供的货物和服务均为产品;2.森林环境资源产品应当有相应的价格体系和收费标准,按着先易后难、循序渐进的方式进入市场,等价交换,3.变单一渠道为多种渠道,建立广泛的森林环境资源经济补偿机制;4.森林环境资源应在加强监测与统计的基础上,建立完善的国家级森林环境资源实物量与价值量核算体系并与国民经济核算制接轨。
Resource and environment accounting becomes at present a popular research topic in the world.It has been included in the plan of priority project both for UN'S Agenda 21 and China's Agenda 21.Following the research on China's stumpage resource accounting,the research on forest environmental resource acco- unting and compensation policy was begun in 1992.This paper presents the defini- tions,concepts and classification for forest environmental resource.It also descri- bes the valuation and accounting theory and methodology as well as the relevant compensation policy.There are four main points in the paper:First,the reprodu- ction of forest environmental resource is a procedure of merchandise production and the goods and services which it provides are all products.Secondly,appropri- ate pricing system and a standard charges system for the forest environmental res- ource products are very necessary.These produsts should gradually go into the market for exchange of equivalents from the simple to the complicated.Thirdly, a wide economic compensation system for forest environmental resource should be set up with multiple ways.And finally,based on the strengthened investigation and statistics,a national integrated accounting system of forest environmental resource will be generated in consolidation with national economic accounting system.