Study On The Value Accounting Of Forest Tour Resource

Becouse of the traditional modle of economic development and the governmental dominant, result the neglection of nature resource. As well , there is none value in the development of ecnomics ,the cost is zero. The endless exploitation of environment induce the climate depravation all of the world, and the disaster of environment. Forest resources have more contents, such as the diversty and fuction of the biology system. It provides the most woods and other necessary things, including much economic value. As the biggest biology system in the world, forest woks hard in improving the climate and the environment. The total resource of forest is not very much in our country, the land of forest losing deeply and worthless of using wood which concludes to the necessary of accounting the value of forest resource.Resource of forest tour is special as it informs the forest sight, nature sight and culture resource. It is special for the tour using, and it has the most character both of tour and forest: the rare, slectivity, separating, and the attraction of tour resource.Forest resources worth of accounting theory widely, including utility theory of value, the elements of production theory of value, Labor, and so on. No matter which value of the theoretical basis, recognize that the forest tourism resources are valuable. Theoretical values intersect with each other, but not conflict .They take together to determine the forest tourism is a scarcity of resources, renewable, cost natural resources. On forest resources accounting for the value of the contents, many scholars have put forward their own opinions, which most people consider that : the value of the forest resources into direct use values, indirect use and non-use values. Based on the environmental economics, "the environment,the economy and the society" three-effectiveness of the theory, the value of forest resources is divided into three parts. that is, economic value, environmental value and social value, economic value in the market as reflected in circulation, using the market value method accounting; and the environmental and social values no clear price alternative market accounting method. Forest Resources is also in line with the micro-economics of supply demand curve law and the only difference is state policy, the impact will be greater. This is a forest tourism resource specific to them.Forest tour resources accounting of the value of a number of methods, roughly divided into direct marketing, alternative market scenario and markets Act. As the forest resources is not the existence of a sound market trading system that is part of the resource flows into the market, can be directly measured using the currency, the others were the use of environmental economics scarce resources alternative markets, According to the concept of consumer surplus and determine its potential value. Divided into specific accounting of the travel cost method (TCM) and the valuation method (CVM), both have their advantages and disadvantages. Mainly in travel cost method.Travel costs (Travel Cost Method. listed TCM) are often used to evaluate those no market price of natural attractions, or the value of environmental resources. It is to assess the tourists through the consumption of environmental goods or services received benefits, or the right of these tourist places of willingness to pay (for these tour environmental goods or services of the value). The indirect economic assessment methods. It is not directly to "Open the cost of forest recreational value, but use of open costs (often transport fares and ticket costs as travel costs) information obtained "Open commodities" consumers remaining. as a forest and recreational value. TCM's basic idea is : observation of the source of tourists and consumption, is the departure of Lin Yu rate Ephemera strigata launched an open demand curve, to calculate the consumer price remaining as non-open the effectiveness and value. Full account of the stock of natural resources, especially the larger the value of the forest resources, rationally develop and utilize natural resources. Promoting economic and social, and environmental development. The development of forest resources in tourism as an economic activity, in accordance with the laws of the market, which will inevitably involve the government, investors and the local residents and other stakeholders, the distribution of interests. On natural tour resources accounting for the economic value of implementation of natural tourist resources market development, the right to operate a paid transfer. the establishment of a modern enterprise system, the operating capital necessary prerequisite.According to Lafa mountine in Jiaohe City Forest Park features, investigations and analysis, value accounting of forest resources and the outcome of the process. The final Jiaohe City of Rafah Mountain National Forest Park in the value of forest tourism resources, its far exceeded the tourism resources of the tickets incomes, the forest resources over the vitality of wood value. Jiaohe City is almost equivalent to the GDP. So,the full use of forest tourism resources, development and protection in parallel, contemporary interests and the interests of future generations into account, is to achieve economic development and social progress, and a beautiful environment common goal, They also embody the sustainable development of intergenerational equity is a viable mode of development.