A Study on the Potentiality of Environment Accounting for Sustainable Forest Management

(1)环境会计基本理论与森林可维持性经营的关系企业经营已成为地方环境的重要创造和对社区的贡献等责任，环境会计作为一种新的外部报告制度受到关注。此外，森林作为自然环境与生物产业密切相关，对森林经营的持久性和引入环境会计的可能性进行了尝试。(2)传统林业会计的局限性，以及环境会计的有效性。将传统林业会计应用到企业会计中，以经济效益为重点，明确了其局限性。此外，环境和社区解释了森林环境会计作为Merkmal的有效性。(3)森林评价方法与环境会计的关系在传统的森林评价方法中，森林经营主体和评价主体的作用都没有得到很好的体现。通过引入以劳动和技术为重要评价依据的环境会计，明确了从森林经营的内部角度评价经营价值是公正的、统一的，经营实践有利于环境保护或社区。(4)森林作业方法与环境会计融合的观点。以森林采伐制度、防护林制度/选择性采伐制度为核心，构建了森林环境会计的框架。也就是说，将环境保护指数的概念引入到造林技术和采伐技术各项工作的成本中，并尝试计算环境保护成本及其环境效应。结果表明，与传统的全伐系统相比，防护林系统/选择性采伐系统在成本或环境负荷方面也具有良好的发展方向。此外，虽然还存在许多需要解决的问题，但也发现了建立森林环境会计的可能性。少

(1) Relation between the basic theory of environmental accounting, and maintainable forest managementCorporate management has become important creation of local environment and the accountability which incorporated the contribution to a community etc., and environmental accounting attracts attention as a new external-reporting system for it. Furthermore, the forest as natural environment and living thing industry concerned closely, and the durability of forest management and the possibility of environmental accounting introduction were tried.(2) The limit of the conventional forestry accounting, and validity of environmental accounting.The conventional forestry accounting was applied to business accounting which makes economical efficiency a key task, and clarified the limit. Moreover, environment and a community were explained for the validity of forest environmental accounting as Merkmal.(3) Relation by the appraisal method of a forest, and environmental accountingIn the valuation me … More thod of the conventional forest, neither the role of the subject person of forest management nor evaluation has been expressed well. By introducing the environmental accounting which regards labor and technology for this as an important valuation basis, it was shown clearly that the management value from the internal viewpoint of forest management is evaluated justly, is united, and management practice contributes to environmental preservation or a community.(4) The viewpoint of fusion of the forest working method and environmental accountingThe framework of forest environmental accounting was built focusing on clear-cutting system and shelterwood system / selective cutting system. That is, so much, the concept of an environmental preservation index was introduced into the cost of each work of silviculture technology and harvest technology, and calculation was tried for environmental preservation cost and an environmental effect at it. As a result, compared with the conventional clear-cutting system, it was suggested that the direction of shelterwood system / selective cutting system is excellent also in respect of the field of cost or environmental load. In addition, although there were also many problems which should be packed, the possibility of construction of forest environmental accounting was found out. Less