Research On Theory And Methodology Of Accounting For Forest Eco-efficiency Externalities

Forest eco-efficiency is the overall ecological performance which accounting entity created in the financial reporting period, and it can and should be cut into two pieces, one piece of the ecological performance have be transformed into economic performance (such as currency capital, and so on) via the government financial compensation of forest ecological benefits and market transactions for forest ecosystem services, the other piece of the ecological performance still exist as ecological form owing to market failure and government failure. The ecological performance that have transformed into economic performance in financial reporting period will not be redundantly listed in ecological performance of financial reporting based on embedded statement.In accounting conception, measurement of forest eco-efficiency externalities depends on measurement of forest eco-efficiency value and forest ecological income. The measurement of forest eco-efficiency value will most fully use fair value methods, else utilize other subject method such as ecology, and will be divided into 7 categories, namely, carbon sequestration & and oxygen release, water conservation, forest protection, forest environmental purifying effects, forest biological diversity, forest recreation, and soil conservation. The measurement of forest ecological income mainly is similar with accounting measurement of income, and is classified into the measurement of government financial compensation income of forest ecological benefits and that of market transactions revenue for forest ecosystem services. At the end of accounting period, the measurement result of forest eco-efficiency value and forest ecological income are lumped together, we can calculate forest eco-efficiency externalities value in the current period.In the current value accounting information disclosure pattern, forest eco-efficiency externalities accounting information disclosure methods include embedded statement and independent value report. To a certain extent, the values of forest ecosystem externalities are fictitious, under the existing theory and methods, the reliability and relativity of forest ecosystem externalities value information are relatively low. Therefore, it is our realistic choice that permeates events accounting theory into current forest ecological value accounting system, based on the decomposition of accounting entity, to realize compatibility, interactivity and adequacy of the disclosure of events information and value information for forest ecosystem externalities.