森林资源估价的理论误区及方法修正研究
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摘要
森林资源不仅为社会提供有形的物质产品(如木材、非木林产品等),同时也向社会提供良好的环境服务(如涵养水源、保育土壤、保护生物多样性等)。人们已经越来越意识到森林资源提供的这些环境服务的价值,并意识到如果这些功能退化或丧失以后将要付出的代价,因而对于森林资源价值的研究日益成为学界前沿。本文以森林资源的价值目前研究存在的诸多问题为切入点,旨在通过对森林价值内涵进行明确研究的基础上,明晰森林资源价值的各类经济学意义特点,尽量使经过合理价值标度的森林资源有可能在市场经济运行中,通过合理的生产、消费关系得到人们的正确认识、合理管理、维护与使用,从而奠定森林资源永续利用和可持续发展的基础。
研究采用文献查阅归纳分析法,规范分析与实证分析相结合、定性分析与定量分析相结合的方法,数据整合归纳分析的方法,对森林资源价值形成的基本原理、价格组成的基本要素、各类估价基础指标体系等内容进行了初步研究与分析,得出的结果是：森林资源成本与收益、森林资源功能与效益、森林资源功能价值与效益价值等概念的定义及其相互之间的关系；森林资源估价的直接收益与间接收益、环境价值等效能替代量计算的理论误区；不存在全社会统一的森林资源环境价格；森林生态环境服务估价指标体系的应用缺陷；根据不同的森林资源估价方法,根据是商品林还是公益林的不同利用方式条件下,估价森林资源价格可以选择的7个计算公式。文章最后提出了研究的创新之处及研究的不足与需要进一步研究的问题。
基于这些研究结果得出的结论是：森林资源估价从成本和收益两个角度都可以进行,从成本角度进行估价不需要对森林资源进行商品林或公益林的区分；从收益角度估价首先要对森林资源是商品林或公益林的区分,然后利用相应的计算公式进行估价；应当科学客观地对待绿色GDP,理性进行绿色GDP核算。
本研究成果主要体现在：(1)首次提出森林资源价值研究应区分成本与收益,并在相应的价值论基础上进行估价；(2)较为全面的分析了森林资源价值研究中存在的不合理计算问题；(3)运用重新构建、剔除了不合理计算的森林资源估价框架进行案例分析,使计算结果能够更加真实反应森林资源价值,更具有说服力。由此可见,本研究内容和研究成果对同类研究工作的深入开展和进一步优化森林资源价值研究具有重要的借鉴意义。
Forest resources not only provide tangible material products such as timber, core wood, non-lumber products to human beings, but also provide environment services (intangible products), such as water conservation, carbon sequestration, biodiversity and so on. In recent years, people more and more realized the value of environmental services which was provided by forest resources, and if those forest function degradation or loss, human beings will have to pay high price for it. So study of forest resources value is increasingly becoming the academic front. Due to the characteristics of forest resources value, studies results form ecology and environment researchers are lack economic thoughts, do not coincident the economic logic system. Therefore, there are different perspectives on this issue of forest resources value between economists and ecologist.
The research focuses on preliminary study and analysis on the basic principle for forming forest resources value, the main price compositions, and the basic indices system of value accounting of all kinds, by using the methods of the documentation, generalization and extension, normative and positive analysis,qualitative and quantitative analysis and data integration and induction analysis. The results of our research are as follows:cost and profit of forest resources, functions and benefits of forest resources, the value created by the functions and benefits of forest resources, the definitions of direct and indirect benefits of forest resources and the other concerned concepts and the relations among them, direct and indirect benefits of forest resources value accounting, value of benefits and functions of forest resources, misunderstandings on the theoretical study of equalized efficacy; the impossibility of existing the uniform social price of forest resources environment; the utility limitations of the indices system for value accounting of ecological services of forest, the establishment of seven formulas for price calculation of forest resources by using different methods, and under different situation. It was indicated that the concerned laws and regulations for trial estimate of Green GDP need to be improved; the theory, calculation method and technology are uncompleted and many difficulties on theories and technology need to be tested in practice; At the end of our research, the innovations and shortcomings of our research are put foreword including the problem which needs further research.
Based on the research above, it was indicated that forest resources value accounting can be conducted both from the perspective of profits and the costs. If the value accounting is conducted from the costs, we don't need to identify the forest resources weather they are built for commercial or for public welfare purpose; but from the perspective of cost, we need to know the identification of the forest resources, then the value accounting can be calculated by using the formula. At last, the research shows that we need a complicated and hard time to treat the Green GDP in an objective and scientific manner, and only in this way the calculation of Green GDP can be calculated reliably, positively and accurately.
Firstly, the study proposes the value of forest resources should be based on a unified theory. Secondly, the study comprehensively analysis the unreasonable computation exist in the assessment of forest resources. Finally, in study area, we use the re-built assessment system to evaluate forest resources value. The assessment results indicate using the assessment system of forest resources value, which removed and modified the unreasonable factors, the evaluate results can more accurately reflect the value of forest resources.
研究采用文献查阅归纳分析法,规范分析与实证分析相结合、定性分析与定量分析相结合的方法,数据整合归纳分析的方法,对森林资源价值形成的基本原理、价格组成的基本要素、各类估价基础指标体系等内容进行了初步研究与分析,得出的结果是：森林资源成本与收益、森林资源功能与效益、森林资源功能价值与效益价值等概念的定义及其相互之间的关系；森林资源估价的直接收益与间接收益、环境价值等效能替代量计算的理论误区；不存在全社会统一的森林资源环境价格；森林生态环境服务估价指标体系的应用缺陷；根据不同的森林资源估价方法,根据是商品林还是公益林的不同利用方式条件下,估价森林资源价格可以选择的7个计算公式。文章最后提出了研究的创新之处及研究的不足与需要进一步研究的问题。
基于这些研究结果得出的结论是：森林资源估价从成本和收益两个角度都可以进行,从成本角度进行估价不需要对森林资源进行商品林或公益林的区分；从收益角度估价首先要对森林资源是商品林或公益林的区分,然后利用相应的计算公式进行估价；应当科学客观地对待绿色GDP,理性进行绿色GDP核算。
本研究成果主要体现在：(1)首次提出森林资源价值研究应区分成本与收益,并在相应的价值论基础上进行估价；(2)较为全面的分析了森林资源价值研究中存在的不合理计算问题；(3)运用重新构建、剔除了不合理计算的森林资源估价框架进行案例分析,使计算结果能够更加真实反应森林资源价值,更具有说服力。由此可见,本研究内容和研究成果对同类研究工作的深入开展和进一步优化森林资源价值研究具有重要的借鉴意义。
Forest resources not only provide tangible material products such as timber, core wood, non-lumber products to human beings, but also provide environment services (intangible products), such as water conservation, carbon sequestration, biodiversity and so on. In recent years, people more and more realized the value of environmental services which was provided by forest resources, and if those forest function degradation or loss, human beings will have to pay high price for it. So study of forest resources value is increasingly becoming the academic front. Due to the characteristics of forest resources value, studies results form ecology and environment researchers are lack economic thoughts, do not coincident the economic logic system. Therefore, there are different perspectives on this issue of forest resources value between economists and ecologist.
The research focuses on preliminary study and analysis on the basic principle for forming forest resources value, the main price compositions, and the basic indices system of value accounting of all kinds, by using the methods of the documentation, generalization and extension, normative and positive analysis,qualitative and quantitative analysis and data integration and induction analysis. The results of our research are as follows:cost and profit of forest resources, functions and benefits of forest resources, the value created by the functions and benefits of forest resources, the definitions of direct and indirect benefits of forest resources and the other concerned concepts and the relations among them, direct and indirect benefits of forest resources value accounting, value of benefits and functions of forest resources, misunderstandings on the theoretical study of equalized efficacy; the impossibility of existing the uniform social price of forest resources environment; the utility limitations of the indices system for value accounting of ecological services of forest, the establishment of seven formulas for price calculation of forest resources by using different methods, and under different situation. It was indicated that the concerned laws and regulations for trial estimate of Green GDP need to be improved; the theory, calculation method and technology are uncompleted and many difficulties on theories and technology need to be tested in practice; At the end of our research, the innovations and shortcomings of our research are put foreword including the problem which needs further research.
Based on the research above, it was indicated that forest resources value accounting can be conducted both from the perspective of profits and the costs. If the value accounting is conducted from the costs, we don't need to identify the forest resources weather they are built for commercial or for public welfare purpose; but from the perspective of cost, we need to know the identification of the forest resources, then the value accounting can be calculated by using the formula. At last, the research shows that we need a complicated and hard time to treat the Green GDP in an objective and scientific manner, and only in this way the calculation of Green GDP can be calculated reliably, positively and accurately.
Firstly, the study proposes the value of forest resources should be based on a unified theory. Secondly, the study comprehensively analysis the unreasonable computation exist in the assessment of forest resources. Finally, in study area, we use the re-built assessment system to evaluate forest resources value. The assessment results indicate using the assessment system of forest resources value, which removed and modified the unreasonable factors, the evaluate results can more accurately reflect the value of forest resources.
引文
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