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

(1)环境会计的基本理论与森林经营的关系企业经营已成为当地环境的重要创造和对社区贡献等的责任，并对森林作为自然环境与生物产业密切相关、森林经营的可持续性以及引入环境会计的可能性进行了探讨。(2)传统林业会计的局限性与环境会计的有效性，将传统林业会计应用于以经济效益为中心的企业会计，明确了传统林业会计的局限性。此外，环境和社区被解释为森林环境核算的有效性Merkmal。(3)论森林的估价方法与环境会计的关系 ...更多信息 传统的森林管理方法，无论是对森林经营主体的作用，还是对森林经营的评价，都没有得到很好的体现。通过介绍以劳动和技术为重要价值基础的环境会计，明确了从森林经营的内部观点来看，经营价值的评价是公正的、统一的，经营实践对环境保护或社区都有贡献。(4)森林作业法与环境会计融合的观点建立了以皆伐制和防护林/择伐制为核心的森林环境会计框架。也就是说，将环境保护指数的概念引入到造林技术和收获技术的每项工作的成本中，并尝试计算环境保护成本和环境影响。结果，与传统的皆伐系统相比，从成本或环境负荷方面考虑，防护林/择伐制的发展方向也是最优的。另外，虽然还存在许多问题需要解决，但也为森林环境会计的构建找到了可能性。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