【作者】 张长江；

【导师】 温作民；

【作者基本信息】 南京林业大学 ， 林业经济管理， 2009， 博士

【摘要】 主体在报告期内的森林生态效益属于其创造的全部生态业绩,其中一部分生态业绩通过政府财政生态效益补偿和生态服务市场交易在报告期内可转化为以货币资金等为表现形式的经济业绩,而另一部分由于市场和政府失灵仍然以生态业绩形式存在。对于已转化为报告期经济业绩的生态业绩,不应再重复反映在基于嵌入式列报的财务报告的生态业绩中。会计概念中的森林生态效益外部性计量应从森林生态效益价值计量和森林生态收益计量两方面入手。森林生态效益价值计量将广泛运用公允价值模式,分固碳释氧、涵养水源、森林防护、净化环境、生物多样性、森林游憩、保育土壤7类计量。森林生态收益计量基本采纳当前对收入的计量方法,分森林生态效益财政补偿收益计量和森林生态服务市场交易收益计量。期末对当期森林生态效益价值及森林生态收益的计量结果予以汇总,计量出当期的森林生态效益外部性。森林生态效益外部性价值会计信息可采取嵌入式列报或独立价值报告形式。尽管从实现森林生态效益外部性的内在化角度看,价值信息似乎更有说服力,也更具操作性,但森林生态会计理论和方法的缺失又使得这一切变得有些奢侈,因而基于事项法和价值法相结合的森林生态效益外部性会计信息披露模式成为了现阶段的现实选择。更多还原

【Abstract】 Forest eco-efficiency is the overall ecological performance which accounting entity created in the financial reporting period, and it can and should be cut into two pieces, one piece of the ecological performance have be transformed into economic performance (such as currency capital, and so on) via the government financial compensation of forest ecological benefits and market transactions for forest ecosystem services, the other piece of the ecological performance still exist as ecological form owing to market failure and government failure. The ecological performance that have transformed into economic performance in financial reporting period will not be redundantly listed in ecological performance of financial reporting based on embedded statement.In accounting conception, measurement of forest eco-efficiency externalities depends on measurement of forest eco-efficiency value and forest ecological income. The measurement of forest eco-efficiency value will most fully use fair value methods, else utilize other subject method such as ecology, and will be divided into 7 categories, namely, carbon sequestration & and oxygen release, water conservation, forest protection, forest environmental purifying effects, forest biological diversity, forest recreation, and soil conservation. The measurement of forest ecological income mainly is similar with accounting measurement of income, and is classified into the measurement of government financial compensation income of forest ecological benefits and that of market transactions revenue for forest ecosystem services. At the end of accounting period, the measurement result of forest eco-efficiency value and forest ecological income are lumped together, we can calculate forest eco-efficiency externalities value in the current period.In the current value accounting information disclosure pattern, forest eco-efficiency externalities accounting information disclosure methods include embedded statement and independent value report. To a certain extent, the values of forest ecosystem externalities are fictitious, under the existing theory and methods, the reliability and relativity of forest ecosystem externalities value information are relatively low. Therefore, it is our realistic choice that permeates events accounting theory into current forest ecological value accounting system, based on the decomposition of accounting entity, to realize compatibility, interactivity and adequacy of the disclosure of events information and value information for forest ecosystem externalities.更多还原