Ecological Forestry Based On External Perspective Tripartite Main Accounting System Construction

With environmental pollution, resource depletion and other issues in our countryhas become increasingly prominent, the status and role of ecosystem services as themain function of public welfare forest resources was promoted to a new level, but dueto its non-profit characteristics of existence, coupled with China's forestry capitalmarket imperfections and other reasons, the ecological benefits of economiccompensation issues become a bottleneck of the current constraints of China's publicwelfare projects and development and will naturally become a hot issue for quite afew scholars. Ecological service potential is defined as the essential attribute of thepublic welfare biological assets in the Accounting Standards for Enterprises No.5-Biological Assets.The ecological benefits of public welfare arising from the externalconditions of its public goods properties. From special fund's Investment insilviculture from the government, the ripe of public welfare forest and play theecological benefits to the public interest, to the eco-efficiency external subject toappropriate financial compensation, the formation of multiple stakeholders in thisprocess, different stakeholders in the process act as a different roles and disputes oftenlead to the occurrence of the eco-market failure, thereby constraining the health of thepublic welfare forest industry, sustainable development, government regulation is aneffective way to solve the external causes of market failure. Around some of thesecolumns the problem, this paper mainly from the following four aspects:The first part is the research background, significance and literature review. Thissection is mainly from abroad, the domestic aspects of forest assets accounting theory,review, and analyze the research status of the ecological value of accounting issuesand the mainstream thinking; the second part is the theoretical basis and the researchperspective of this article. Were systematically expounded the meaning of theecological benefits of externalities, the economic consequences of the internalizationpathway depicts the ecological benefits of the interaction between relevantstakeholders, from the perspective of institutional economics; the third part is basedon ecological benefits of the economic interests of relevant stakeholders disputes, theuse of accounting theory and method, and sketched out an overview of eco-efficiencythree accounting entity, and the role of these three accounting entity in the systempositioning, highlighted the government relying on the status of this system; thefourth part is the main part of this article, describing the basic accounting thread of thetripartite accounting entity including government, public forest enterprises, andenterprises that withstand the ecological benefits of externalities whose transactions and events are under the influence of eco-efficiency externality. The fourth part is asummary of this article that also pointed out the limitations of this study and the futureoutlook of the research. This paper illustrate that, in addition to the government'seconomic regulation of behavior, the use of accounting means can also be aneco-market operation method, especially the reflect and supervision process of capitalmovement. Economic instruments and the accounting methods' combination will bemore effectively to promote the standardized construction of the eco-market, tomaintain a healthy and sustainable development of the public welfare industry.