绿色GDP森林核算的内容.方法和发展趋势ppt课件

1、绿色绿色GDPGDP森林核算的内容森林核算的内容. .方法和方法和开展趋势开展趋势The Contents, Methods and The Contents, Methods and Development Tendency of Development Tendency of Greened GDP for Forest Greened GDP for Forest AccountingAccounting张颖张颖 博士博士 副教授副教授北京林业大学经济管理学院北京林业大学经济管理学院Dr. Zhang YingCollege of Economics and Management, Fo

2、restry University1 历史回想历史回想 Review(1) Earliest accounting is dated 1950s to 1960s,the work was estimation the forest-reserved water benefits; (2) In the 1970s, studied on the currency of the benefits and cost of shelter-belt forests for farmland;(3) In the early 1980s, introduce and practice of fore

3、ign forest accounting research into China; In 1987, professor Li Jingchang translated some articles written by Dr. Repetto from the World Resource Research Institute; In 1988,the Development and Research Center of the State Council was funded by Ford Foundation, set up the panel with the resource ac

4、counting and how it will be brought into the national economic system,this research set up the theoretic framework.(4) After the 1990s, Chinese accounting research of forest resource focused on the environmental economic assessment;(5) ITTO PD 39/98 Rev.2(M) Research on value accounting of tropical

5、forest environmental resources and bring of it in line with the national economic accounting system in China Case Study of greened GDP for forest accounting in Hainan proivinceITTO ITTO 项目召开的项目召开的国国 际际 研研 讨讨 会会2 绿色绿色GDP森林核算内容森林核算内容The Contents of Greened GDP for Forest Accounting林地林地(Wooded land)(Wo

6、oded land)林木林木(Standing timber)(Standing timber)林产品林产品(Forest products)(Forest products)森林管理与维护活动支出森林管理与维护活动支出(Environmental protection and (Environmental protection and management activities)management activities)其他其他(Others)(Others)。 林地林地(Wooded land) 有林地(Forested land) 用材林地(Forests available for

7、wood supply) 天然林(Natural forests) 半天然林(Semi-natural forests) 人工林(plantations) 非用材林地(Forests not available for wood production) 严厉维护的林地(Strictly protected) 经济限制下的林地(Under economic restrictions) 其他林地(Other wooded land)林分蓄积林分蓄积 (Standing volume)立木蓄积立木蓄积(Growing stock)年总增长量年总增长量(Gross annual increment)年

8、净增长量年净增长量(Net annual increment)自然损失自然损失(Natural losses)年采伐量年采伐量(Annual fellings)年运输量年运输量(Annual removals)林木林木(Standing timber)林产品林产品(Forest products)食品食品 (Foods(game, berries, fruits,mushrooms,nuts,palm oil, honey,etc.)医药医药(Medicines)饲料饲料(Fodder/forage for animal breeding)工业提炼工业提炼(Industrial extract

9、s(cork, rubber, gum,tar,chemicals)森林动物森林动物(Forest animals as agricultural products(wild board,reindeer,etc.)森林管理与维护活动支出森林管理与维护活动支出(Expenditures on forest management and protection)间伐间伐(Forestry and logging) 造林造林(forest improvement and silviculture) 采运采运(logging) 安康的林业采运环境安康的林业采运环境(environmentally so

10、und forestry and logging) 森林维护森林维护(Forest protection) 森林防治森林防治(prevention) 森林恢复森林恢复(restoration) 森林保管森林保管(Forest conservation)其他其他(Others)生态植物区生态植物区(Ecofloristic zones)固碳固碳(Carbon binding)林龄构造林龄构造(Age structure of forests)森林安康森林安康(Forest health)多样性和生态系统多样性和生态系统(Biodiversity and ecosystems, and)非木质效力

11、非木质效力(Non-wood services)3 绿色绿色GDP森林核算估价方法森林核算估价方法The Evaluation Methods of Greened GDP for Forest Accounting 立木价值法 (the stumpage value method) 它是当木材被采伐后，运输到路边，并且被归楞后的原木价钱，减去采伐、运输、归楞的本钱后的价钱。 消费价值法(Consumption value method) 当木材按树种、林龄和径级分类并被采伐后，经过立木换算表，换算成原木的材积，然后减去不同树种、林龄和径级的原木的采伐本钱，即可求得不同树种、林龄和径级的立木蓄

12、积的价值。 净现值法 (Present value method) 构造费用法(Structural adjustment costs) 消除本钱法(Abatement costs) 恢复费用法(Restoration costs) 损害估计法(Estimating the damage done) Revealed-preference pricing techniques 市场价法(Market prices) 享乐价法(Hedonic pricing) 游览费用法(Travel cost method) Stated preferences 条件价值法(Contingent valuat

13、ion) 情愿消费者法(Willingness to pay and consumer surplus) 结合分析法(Conjoint analysis approaches) 其它方法(Others)4 绿色绿色GDP森林核算开展趋势森林核算开展趋势The Development Tendency of Greened GDP for Forest Accounting 处置好与环境统计的关系 更好的为林业政策制定和决策效力 人力资本和社会资本也要遭到注重 5 绿色绿色GDP森林核算森林核算海南案例研讨海南案例研讨A Case Study of Greened GDP for Forest

14、Accounting in Hainan Province 1森林固定资本折旧森林资源的经济运用2森林1森林森林资源生态建设资本性支出3森林2森林森林资源的其他物量耗费物4森林3森林森林生态环境质量降级物表6-1-1市价期初存量表 森 林 资 产培育资产林地资源林木资源培育资产小计培育固定资产培育资产在制品面 积 蓄 积面 积蓄 积面 积 蓄 积面 积397,2362,046,936203,208426,946127,719130,69075,490380,4821,973,430203,013400,532127,524130,69075,490179,0571,588,4400000017

15、7,1241,572,8980000096,361953,4140000054,336428,22500000000000026,427191,25900000000000034500000000000001,58815,54200000205,918404,480205,918404,480128,058134,63877,86095,802400,53295,802400,53221,341130,69074,46274,446269,55974,446269,5590074,44619,659126,56519,659126,56519,659126,565015283152830015

16、海南省森林环境资源价值存量核算表海南省森林环境资源价值存量核算表1995年（90-94）12月31日森 林 资 源 合 计表7-32000年生 产序号 金额使 用序号金额1.经济活动产出11181.24 9.最终消费16284.512.经济活动中间投入2662.76 9.1居民消费17218.383.生产法(或收入法）GDP3518.48 9.2政府消费1866.13 3.1.劳动者报酬4299.08 10.资本形成总额19240.66 3.2.生产税净额559.63 11.净出口20-7.44 3.2.1.生产税664.65 11.1出口21215.62 3.2.2.补贴（-）75.02 1

17、1.2进口（-）22223.06 3.3.固定资产折旧883.49 12.支出法GDP23517.73 3.4.营业盈余976.28 13.1.森林资产市价净积累24-3.21 4.森林培育培育资产市场产出1018.58 13.2.森林资产生态价净积累25-5.81 5.森林资产耗减成本1119.32 14.支出法GeGDP26514.526.森林资产降级成本1247.98 15.支出法EDP27508.711316.1.统计误差28-0.757.GeGDP14517.74 16.2.统计误差29-3.228.EDP15469.76 16.3.统计误差3038.95单位：亿元海南省海南省绿色绿色GDP核算表核算表表4-1 海南省1997年绿色GDP森林核算根本情况表 金额亿元 占GDP的比重 % 199519972000199519972000GDP364.18409.86518.481