Study On Accounting Framework System And Standardization Of Forest Ecosystem Value

Forest ecosystem is the main part of terrestrial ecosystem and plays an important role in the global ecosystem. Forest ecosystem not only provides necessary timber, fuelwood, medicines, fuel, food, flowers and other tangible material products and forest recreation, forest literature, forest art and other invisible forest spiritual and cultural products for human production and life, but also provides many ecosystem services, such as water conservation, soil retention, carbon sequestration and oxygen supply, environment purification and biodiversity maintenance. So forest ecosystem is the base of human survival and development and plays a decisive effect for maintaining ecological balance, economic and social development. As an important part of national economy, forestry is a very important public good and an indispensable basic industry.Valuation and accounting of forest ecosystem is a hot research at home and abroad. Through value accounting of forest ecosystem,it can reflect the contribution of forest resources to national economy and society and the important role of forest resources in achieving sustainable development process. The research on accounting of forest ecosystem value carried out earlier abroad. In 1970's-1980's, China began to study the valuation of forest ecosystem and conducted preliminary exploration of value accounting of forest ecosystem and achieved some research results. But there are still some problems of accurate assessing the value of forest ecosystem. For example, accounting methods are different, the scope and contents of accounts are varied and accounting standards are different, which make the final accounting results vary greatly. The results can not be used for horizontal comparison and used as reference for policy formulation and can not be included in the system of green national accounts, which results in losing the real meaning of value accounting of forest ecosystem.From the economics angle, the dissertation systematically sorted out and analyzed the theoretical basis, accounting contents and valuation methods of forest ecosystem value accounting. Based on the grasp of the meaning of forest ecosystem assets and services, following the principles of scientific, comprehensive, systematic, operational and the combination of qualitative and quantitative studies and combining existing research results, an accounting framework system of forest ecosystem value which is suitable for China's national conditions and forest conditions was built and accounting contents and accounting methods were standardized. The accounting framework system of forest ecosystem value is divided into two parts: forest ecosystem assets and forest ecosystem services. Each part has different accounting contents, accounting methods and specific accounting index. The framework system reflects a more comprehensive value of forest ecosystem.The dissertation is divided into nine chapters. The first chapter introduced the research background, purpose, significance, research methods and technical route and reviewed current study situation of value accounting of forest ecosystem at home and abroad. The second chapter systematically described the theoretical basis of value accounting of forest ecosystem and standardization of related concepts. The third chapter is the core of the study. In this chapter, based on a comprehensive analysis of the latest research results at home and abroad as well as classification of assets, industries and products within international and domestic, accounting framework system of forest ecosystem value in China was built as much as possible from the quantitative angle, also in this chapter, the contents of accounting value were discussed in detail and valuation methods of forest ecosystem were comprehensively analyzed and compared. The concepts and categories of forest ecosystem assets and services were standardized in the fourth chapter. Accounting contents and valuation methods of forest ecosystem assets, ecological services and social benefits were studied in the fifth chapter, the sixth chapter and the seventh chapter respectively. Index systems of various parts were put up and accounting contents and valuation methods were standardized. In the eighth chapter, Qiannan Buyi and Miao Autonomous Prefecture of Guizhou Province was selected as a case of empirical research. The accounting framework system of forest ecosystem value was used to assess forest ecosystem value of Qiannan Autonomous Prefecture. Through the value accounting of forest ecosystem of research site, not only the science and rationality of accounting framework was further validated, but also the important role of forest ecosystem to local economic and social development was revealed. The last chapter is the conclusions and innovations of the study and outlook for future research. Through in-depth study, four conclusions were obtained. Firstly, based on the absorption of the latest research results, accounting framework system of forest ecosystem value in China was built and related concepts, accounting contents and accounting methods were standardized. The establishment of accounting framework system of forest ecosystem value provides technical support for scientific valuating forest ecosystem in China. Secondly, the accounting framework system was used to evaluate forest ecosystem value of Qiannan Autonomous Prefecture of Guizhou Province, which accurately assessed the forest ecosystem value of Qiannan Autonomous Prefecture and correctly evaluated the contribution of forest and forestry to local society and economy. Thirdly, through the study of value accounting of forest ecosystem, people could correctly understand the importance of forest ecosystem and its contribution to economy and society, which could promote the whole society protecting forest resources and promote the policy development of forest ecological benefit compensation mechanism and the marketing of ecological services. Fourthly, though using the accounting framework system of forest ecosystem value comprehensively reflects the value of stocks and flows of forest ecosystem, limited to the current human cognitive ability and the limitations of technology, there are still quite a few types of ecosystem services which humans can not recognize currently and can not be quantitatively accounted. Despite the use of part of the true value to reflect the overall value of forest ecosystem has some limitations, but it explained enough the important significance of forest ecosystem for human survival and development.This study has some innovations as follows:1. Accounting framework system of forest ecosystem value in China was built and standardized. The framework system is a scientific, rational and comprehensive system with strong operational and it laid a solid foundation for further objective and accurate assessment of the forest ecosystem value in China.2. The concepts and definitions of forest ecosystem value, categories of assets and services, accounting framework and accounting methods were standardized, and the full concepts and comprehensive value of forest ecosystem were accurately summarized. 3. Strictly distinguished assets accounting and production accounting of forest ecosystem. Especially in accounting assets, ecological assets and intangible assets (such as brand equity)were innovatively introduced .4. The value of forest ecosystem of Qiannan Autonomous Prefecture in Guizhou Province was accounted in the first time. Not only the value of forest ecosystem was accounted and the economic contribution to society were analysed, but also the assets value of forest ecosystem were accounted. At the same time, using the accounting results, the sustainable use ability of forest ecosystem was evaluated.5. Based on qualitative description of the social benefits of forest ecosystem, social benefits were divided into four parts: job opportunity, investment environment improvement, disaster prevention and mitigation and forest culture. The value of each part was quantified, which is an innovative try.6. It is the first time to bring the value of terpenoid substances released from forest into accounting framework system of forest ecosystem value, which made the value accounting of forest ecosystem services more comprehensive.7. Through accounting forest ecosystem value of Qiannan Autonomous Prefecture of Guizhou Province, the dissertation analyzed the contribution of forest resources to economy and social development and analyzed the associated policy implications which could provide references for decision-making.