Accounting Research In Shanxi Jishan Jujube Forest Ecological Value

The value accounting of forest ecosystem has become one of the hot researchsubjects for related researchers at home and abroad. As part of the forest ecosystem,economic forest not only provides mankind with tangible material wealth, but alsoprovides the community with intangible ecosystem services. Therefore, the economicforest accounting includes economic value, ecological value and social value.Jujube forest, as an economic forest, reflects a close relationship between naturalresources and economic development. Jishanbanzao, a kind of date in Shanxiprovince, has a long history, and it has become a pillar industry in the local area.Therefore, properly accounting the ecological value of jujube forest can contribute toa comprehensive understanding of the functions and features of it, and can provideguidance and reference for the green GDP accounting. From the green accountingpoint of view, this thesis systematically collates and analyzes the theoretical basis andaccounting methods of jujube forest’s ecological value accounting system. Accordingto the forest ecological value accounting basis, through combining research results athome and abroad and analyzing the value of assets and services of jujube forestecosystem, the author has built a suitable Jishan Mountain jujube forest ecologicalvalue accounting framework to account its values in aspects of assets, ecosystemservices and society.The paper is divided into five parts: chapter one introduces the researchbackground and significance, and reviews the current research status and existingproblems of forest ecological value accounting in studies both in China and abroad;chapter two standardizes relevant concepts, and states research theories and specificmethods as a whole, which serves the necessary bases of theory and methods forjujube forest ecological value accounting. Chapter three and chapter four are the focusof this study. In chapter three, the author designs the value accounting framework for jujube forest ecosystem. In chapter four, the author specifically accounts and analyzesJishan Mountain jujube forest ecological value. Chapter five is the conclusion of thestudy and further prospects.Conclusions: through accounting Jishan jujube forest ecological value in2013, theasset value of jujube forest ecosystem is2,985,814,400yuan; total output in2013full-year Jishan jujube forest ecosystem is1,125,028,400yuan, among whichtheeconomic value of dates accounts for232,468,900yuan, the value of ecosystemservices is180,028,400yuan and the social value is945million yuan. Through acomprehensive accounting of Jishan jujube forest ecosystem values, it can help peopleto complete and accurate understand the social and economic contribution of jujuberesources, promote the jujube forest ecosystem services marketization, and furtherfacilitate the transaction. Meanwhile through depth analysis of accounting results, thefeasible recommendations for the development of Jishan local date industry can beproposed.