Carbon Value Accounting Of Forest Ecosystem

The problem of the global warming is becoming more and more serious, how to deal with it has become the attention of the world, in short, there are mainly two ways: one is to control greenhouse gas emission. At present, most of the countries and regions, including China, have been carried out work for energy conservation and emissions reduction, and have achieved certain results. The other one is to absorb the greenhouse gas, it mainly depends the forest ecosystem absorb carbon dioxide during photosynthesis. And how is the role of forest carbon sequestration? It is necessary to account forest ecosystem value in absorb carbon dioxide.This research mainly discusses the forest ecosystem carbon value accounting problems, the value of carbon has converting and monetary form, therefore on the basis of the calculated carbon converting value, we also calculate the monetary value of carbon which would reflect the economic value of carbon sequestration service brings in a more intuitive way. Firstly, this article combed the domestic and foreign scholar’s methods and achievements about forest ecosystem service value and carbon value research, as an reference for this research. Secondly, this paper expounds the national economic accounting theory, public goods, externality theory, production factor value decision theory, carbon accounting methods and pricing method of natural resources. As the body of the full text, discusses the value of the carbon accounting methods.When accounting the Physical quantities value of forest ecosystem carbon, according to the theory of national economic accounting and environmental and resources comprehensive accounting system (SEEA), the accounting should be involved in stock and flow two aspects, the need to separate accounting carbon assets (stock) and carbon sequestration value service (traffic). When accounting the Physical quantities value of the carbon assets, the basic idea is to calculate according to the volume of biomass, biomass and carbon coefficient calculation according to carbon, due to different similar volume of biomass conversion coefficient is different, so according to the different forest types with different accounting model. Flow of accounting refers to the forest carbon sequestration service of converting each year, the accumulation of the main accounting year increments, similar to inventory accounting methods.After accounting the Physical quantities value of the carbon, it is necessary to account the monetary value which must be based on the carbon price, this study is not directly to use carbon emissions trading prices, but based on production factor value decision theory, and it takes carbon service as one kind of factors of production. Build an logarithm production function model which takes labor, capital input, solid carbon service as independent variables, and forestry output as the dependent variable, make the ridge regression analysis to estimate the parameters of the model, has the shadow price of carbon service, used to calculate the monetary value.Finally, it makes an empirical research about forest ecosystem of Anhui province. According to the eighth forest resources inventory data, calculate the forest ecosystem of Anhui province’s total carbon is 134.0344 million tons, in 2013, the Physical quantities value of carbon service output is 5.1792 million tons. According to transcend logarithm production function model, the shadow price of carbon sequestration in 2013 is 477.10 yuan/ton, until to 2013, the monetary value of forest ecosystem carbon assets of Anhui province is 63.94742 billion yuan.