林木资源价值流核算方法探究

发布时间：2018-05-30 19:28

本文选题：林木资源 + 成本　；参考：《会计之友》2017年10期

【摘要】：林木是森林的主要组成部分,对维持气候、水土、生物链稳定等都具有重要意义。文章以林木资源参与人类生产制造为对象,视林木资源在其间的物质流转为成本价值运动的载体,提出林木资源价值流核算的理论框架和方法体系,价值化废弃物的内部资源消耗和外部环境污染,并运用案例验证此方法体系对循环经济前后价值流改善程度的评价作用。文章尝试量化林木资源流的价值走向,其目的在于关注林木资源生产制造过程中的废弃物,认为废弃物也应承担成本,建立相应的核算方法,并通过比较评价,有助于发现循环经济潜力环节,为循环经济成本效益和环境效果综合评价提供借鉴,为林木资源价值评估研究提出新思路,为实现森林系统经济效益与环境效益的双赢奠定基础。
[Abstract]:Forest is the main component of forest, which is of great significance to maintain climate, soil and water, biological chain stability and so on. Taking the forest resources as the object of human production and manufacturing, and regarding the material circulation of the forest resources as the carrier of the movement of cost value, the paper puts forward the theoretical framework and method system for the accounting of the value flow of the forest resources. The internal resource consumption and external environmental pollution of the valuable waste are analyzed and the evaluation of the value flow improvement degree before and after circular economy is verified by the case study. This paper attempts to quantify the value trend of forest resource flow, the purpose of which is to pay attention to the waste in the process of forest resource production and manufacture, and consider that the waste should also bear the cost, establish the corresponding accounting method, and evaluate it by comparison. It is helpful to discover the potential link of circular economy, to provide reference for comprehensive evaluation of cost benefit and environmental effect of circular economy, and to put forward new ideas for the study of forest resource value evaluation. It lays a foundation for realizing the win-win of economic and environmental benefits of forest system.
【作者单位】：中南大学商学院;
【基金】：国家社科重大基金项目“基于工业的循环经济价值流分析研究”(11&ZD166)
【分类号】：F326.2;F302.6

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