| 《森林生态会计核算研究 》 |
更新时间：2019-12-09 11:58:48 点击次数：1060
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| 【关键词】 |
森林生态; 生态价值; 会计核算; |
| 【英文关键词】 |
forest ecology; ecological value; accounting system; |
| 【摘要】 |
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。 |
| 【英文摘要】 |
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... |
| 【基金】 |
国家自然科学基金(No.70573047)资助;; 国家林业局重点专项基金(No.FR2003001)资助 | |
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