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Abstract

Based on official statistics and on-site investigation, this paper firstly used Direct Market Evaluation Method (DMEM), Indirect Market Evaluation Method (IMEM) etc. evaluated the comprehensive benefits for forest ecosystem services in 2016 in Zhalantun City in Inner Mongolia, China. The results indicate that the stock value of Zhalantun forest ecosystem is RMB 42.787 billion, of which the forest land stock value amounts to RMB 27.318 billion, and forest standing timber stock value amounts to RMB 15.469 billion. The flow value, that is the annual comprehensive benefit of forest ecosystem services is RMB 515.864 billion, of which the economic benefits, capitalized the value of forest land, forest standing timber, and forest product, is RMB 23.292 billion, the forest ecological benefit is RMB 490.249 billion, and the social benefit is RMB 2.323 billion. The annual benefit is approximately 31 times of GDP values of Zhalantun of that year recorded as RMB 16.567 billion. The paper also exploratory constructed the balance sheet and calculated the asset-liability ratio of forest ecosystem services in 2016 in Zhalantun City. The results show that the development of Zhalantun forestry and forest management is sustainable, and the asset-liability ratio of forest ecosystem services is calculated at 11.499%, far below the alert level of 50% according to the international accounting standards. This paper finally suggested that Zhalantun should be maximum raising the economic benefits by full utilization of forest ecosystem services and strengthen management etc.

中国内蒙古扎兰屯市森林生态系统服务管理及综合收益评估案例研究

摘要

本文基于官方统计和现场调查,首先使用直接市场评价法(DMEM)和间接市场评价法(IMEM)等方法,对2016年中国内蒙古扎兰屯市森林生态系统服务管理综合收益进行评估。结果显示扎兰屯森林生态系统的股票市值为427.87亿人民币,其中林地市值达273.18亿人民币,林地立木市值达154.69亿人民币。森林生态服务的年综合收益(流值,流通市值)为5158.64亿人民币,其中,林地、林地立木和林业产品的资本值,即经济收益为232.92亿人民币,森林生态收益为4902.49亿人民币,社会收益为23.23亿人民币。年收益约为同年扎兰屯市生产总值(165.67亿人民币)的31倍。文章同时尝试对资产负债表进行结构分析,计算森林生态系统服务的资产负债比。结果显示,扎兰屯林业及森林管理注重可持续发展,森林生态服务的资产负债比为11.499%,远低于国际会计准则所规定的50%的警戒线。文章最后指出,扎兰屯市应该最大限度地提高经济收益,充分利用森林生态服务系统,加强管理等。

关键词:资产负债表,综合收益,制定决策,评估,森林生态管理,可持续发展

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