森林资源价值核算中的成本与收益

现行森林价值核算通常对林地、林木和环境资源分别根据成本或收益进行价值计量,然后加总为森林价值总量,这会造成重复计算。该文通过区别成本与收益、劳动价值论与边际效用价值论等经济学概念指出:从成本角度核算森林价值,应包括土地价值和正算法的立木价值,环境价值不应记入,它属于收益;从收益角度核算森林价值,如果是一次性木材利用,应包括土地价值和倒算法的立木价值,环境功能没有被利用,不创造价值;如果是永续利用,应包括贴现后的木材采伐和环境服务价值,土地价值不应计入,它属于成本,该价值已经体现在了木材和环境产品上,由于永续利用,土地价值不能单独实现。

Cost and Profit in Forest Resources Value Accounting

Currently one of the forest resources value accounting conductions is adding up the separate value of woodland,forest trees,environmental resources reckoned from cost and profit to get forest value,which is a duplicate calculation.Through distinguishing the economic terms such as cost and profit,labor axiology and marginal utility axiology,this paper argues that the forest value accounting based on cost should include land value and stumpage of positive algorism,excluding environmental value which belongs to profit category.While the forest value accounting from the angle of profit should take land value and stumpage of negative algorism into consideration,not involving environment which doesn't contribute to value in the case of one-off timber utilization.In the case of sustainable utilization,timber fell after discount and environment service value should be involved.Land value can't be reckoned in since it belongs to cost which materializes itself in timber and environmental product.Land value couldn't get materialized by itself when the land is used forever.