摘要
科学有效地核算林业企业效益是完善生态补偿机制、激发企业经营者生产积极性、促进森林资源可持续发展的重要基础。文章在传统EVA的基础上综合考虑林木资源经济增加值和生态价值等因素,构造一种新的绿色EVA指标来对林业企业进行评价,并以福建永安林业为例进行了绿色EVA的计算。结果表明:在考虑股权资本成本、林业企业所拥有的林木自然增长价值、生态价值以及生态价值补偿因子等因素后,永安林业2017年的利润由6875.31万元调整为13119.82万元,增长幅度为90.83%。研究结果对于完善林业企业会计核算体系、为政府制定森林生态效益补偿政策和林业企业经营管理提供理论依据。
Scientific and effective benefit accounting of forestry enterprises is an utmost important foundation for improving the ecological compensation mechanism, stimulating the enthusiasm of enterprise operators and promoting the sustainable development of forest resources. On the basis of traditional Economic Value Added(EVA), the paper comprehensively considered the economic value added and ecological value of forest resources, constructed a new green EVA index to evaluate forestry enterprises, and took Yong-an Forestry as an example to carry out the calculation of green EVA. The results showed that after considering several factors such as the cost of equity capital,the natural growth value of forest trees owned by forestry enterprises, the ecological value and the ecological value compensation factor of 10%, the profit of Yong’an Forestry in 2017 was adjusted from 68.7531 million yuan to 131.1982 million yuan. The growth rate was 90.83%. The research results provided theoretical basis for perfecting the forestry enterprise accounting system and formulating forest ecological benefit compensation policies and forestry management for government.
作者
王火根
黄漂
林斌
Wang Huogen;Huang Piao;Lin Bin(College of Economics and Management, Jiangxi Agriculture University ,Nanchang 330045)
出处
《林业经济》
北大核心
2019年第8期69-75,94,共8页
Forestry Economics
基金
国家自然科学基金“农村生物质能源支持政策实施绩效及其优化路径——以江西为例”（编号：71663030）
关键词
气候变化
绿色EVA
林业
生态补偿
climate change
green EVA
forestry
ecological compensation
