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森林资源价值核算是国内林业经济学界重要的研究领域之一,但有些核算结果言过其实,得不到社会的广泛认同。理论上的原因在于,现有核算所依据的经济学基础庞杂而混乱,导致了大量的重复计算。从混淆成本与收益、功能与效益、总收益与边际收益、中间产品与最终产品、直接收益与间接收益等8个方面揭示导致重复计算的理论误区,并提出基于森林的绿色GDP核算中应注意的问题。
The value accounting of forest resources is one of the most important research fields in the field of forestry economics in China. However, some accounting results are exaggerated and can not be widely recognized by the society. The rationale for this is that the economics foundations underlying existing accounting are numerous and chaotic, leading to a large number of double-counting. Discusses the theoretical errors that lead to double counting from eight aspects such as confusing costs and benefits, functions and benefits, total benefits and marginal benefits, intermediate products and final products, direct benefits and indirect benefits, and puts forward that forest-based green GDP accounting should pay attention to The problem.