森林是一種重要的自然資源，森林資源核算是自然資源核算的重要內(nèi)容和有機(jī)組成部分。加強(qiáng)森林資源核算，可以定量測算我國森林資源及其提供的生態(tài)系統(tǒng)服務(wù)的實(shí)物量和價(jià)值量，科學(xué)反映森林的功能和作用，更好地服務(wù)于經(jīng)濟(jì)建設(shè)和生態(tài)文明建設(shè)。6月7日，國家林業(yè)和草原局、國家統(tǒng)計(jì)局聯(lián)合印發(fā)通知，決定在內(nèi)蒙古自治區(qū)、福建省、河南省、海南省、青海省等五省區(qū)開展森林資源價(jià)值核算試點(diǎn)工作。在試點(diǎn)基礎(chǔ)上，視情況在全國全面推開。這意味著我國對自然資源的生態(tài)價(jià)值、經(jīng)濟(jì)價(jià)值、文化價(jià)值的核算方法從學(xué)術(shù)研究層面轉(zhuǎn)向了實(shí)踐層面?！斑@次試點(diǎn)意義十分重大，只有確立了科學(xué)權(quán)威統(tǒng)一的自然資源價(jià)值核算方法，讓自然資源及生態(tài)產(chǎn)品能夠科學(xué)定價(jià)，才能真正推動生態(tài)產(chǎn)品價(jià)值實(shí)現(xiàn)機(jī)制的建立，才能真正讓綠水青山變成金山銀山。森林資源價(jià)值核算工作對草原、濕地以及其他自然資源價(jià)值核算工作的順利推進(jìn)具有引領(lǐng)作用，也將對深入推進(jìn)生態(tài)文明建設(shè)產(chǎn)生重要的推動作用?！眹伊植菥挚萍妓矩?fù)責(zé)人說。

　　Forests are an important natural resource, and forest resource accounting is an important content and organic component of natural resource accounting. Strengthening forest resource accounting can quantitatively measure the physical and value of China's forest resources and the ecosystem services they provide, scientifically reflecting the functions and roles of forests, and better serving economic and ecological civilization construction. On June 7th, the National Forestry and Grassland Administration and the National Bureau of Statistics jointly issued a notice, deciding to carry out pilot work on forest resource value accounting in five provinces and regions including Inner Mongolia Autonomous Region, Fujian Province, Henan Province, Hainan Province, and Qinghai Province. On the basis of the pilot program, it will be fully implemented nationwide depending on the situation. This means that China's accounting methods for the ecological, economic, and cultural value of natural resources have shifted from academic research to practical application. The significance of this pilot project is extremely significant. Only by establishing a scientifically authoritative and unified method for natural resource value accounting, and enabling natural resources and ecological products to be priced scientifically, can we truly promote the establishment of a mechanism for realizing the value of ecological products, and turn green mountains and clear waters into mountains of gold and silver. Forest resource value accounting work plays a leading role in the smooth promotion of grassland, wetland, and other natural resource value accounting work, and will also play an important role in deepening the construction of ecological civilization, "said the person in charge of the Science and Technology Department of the National Forestry and Grassland Administration.

　　不斷推進(jìn)的森林資源價(jià)值核算工作自2004年開始，國家林業(yè)局(現(xiàn)國家林業(yè)和草原局)與國家統(tǒng)計(jì)局前瞻性地連續(xù)開展了三期中國森林資源價(jià)值核算研究項(xiàng)目工作。研究工作借鑒了《聯(lián)合國生態(tài)系統(tǒng)核算導(dǎo)則》 《聯(lián)合國統(tǒng)計(jì)局生態(tài)系統(tǒng)核算》《綜合環(huán)境經(jīng)濟(jì)核算體系—中心框架》等國際前沿的環(huán)境經(jīng)濟(jì)核算理論和方法體系，以我國森林資源清查結(jié)果和森林生態(tài)系統(tǒng)定位觀測研究站數(shù)據(jù)為基準(zhǔn)，參考我國現(xiàn)行國民經(jīng)濟(jì)核算體系，提出了符合我國國情的森林資源價(jià)值核算理論和方法。如何科學(xué)評價(jià)森林的多種服務(wù)功能和效益，一直是世界各國學(xué)者研究的重要內(nèi)容。到目前為止，國內(nèi)外都還沒有形成一套非常完善的方法體系。2013年召開的聯(lián)合國森林論壇第十屆大會呼吁，將森林產(chǎn)品和服務(wù)對國家和地區(qū)經(jīng)濟(jì)的貢獻(xiàn)，以及森林的社會、文化和環(huán)境價(jià)值對城鄉(xiāng)社會的影響，納入國民經(jīng)濟(jì)核算體系及各級政策與規(guī)劃之中。黨的十八大強(qiáng)調(diào)，將生態(tài)文明建設(shè)融入經(jīng)濟(jì)建設(shè)、政治建設(shè)、文化建設(shè)、社會建設(shè)各方面和全過程，著力推進(jìn)綠色發(fā)展，把資源消耗、環(huán)境損害、生態(tài)效益納入經(jīng)濟(jì)社會發(fā)展評價(jià)體系。2021年4月26日，中共中央辦公廳、國務(wù)院辦公廳印發(fā)《關(guān)于建立健全生態(tài)產(chǎn)品價(jià)值實(shí)現(xiàn)機(jī)制的意見》，全面部署生態(tài)產(chǎn)品價(jià)值實(shí)現(xiàn)相關(guān)工作。然而，要真正實(shí)現(xiàn)國民經(jīng)濟(jì)發(fā)展綠色核算，不僅需要頂層理念的突破，也需要技術(shù)研究突破作支撐?？上驳氖?，近年來，立足將資源與環(huán)境資產(chǎn)的森林及相關(guān)活動納入國民經(jīng)濟(jì)核算體系之中的相關(guān)研究不斷取得突破。2004—2010年，第一期研究構(gòu)建了我國基于森林的國民經(jīng)濟(jì)核算框架，出版了《綠色國民經(jīng)濟(jì)框架下的中國森林核算研究》專著。2013—2015年，第二期研究借鑒《環(huán)境經(jīng)濟(jì)核算體系2012——中心框架》(SEEA-2012)等國際上最新研究成果，結(jié)合現(xiàn)行國民經(jīng)濟(jì)核算體系和全國森林資源清查結(jié)果，提出了我國森林資源核算的理論框架和基本方法，出版了《生態(tài)文明制度構(gòu)建中的中國森林資源核算研究》專著。2016—2021年，第三期研究首創(chuàng)了森林文化價(jià)值評估方法，編撰了《森林的文化價(jià)值評估》。三期研究從林地林木資源價(jià)值、森林生態(tài)服務(wù)價(jià)值、森林文化價(jià)值三個(gè)方面，構(gòu)建了定量測算我國森林資源價(jià)值存量、科學(xué)反映森林生態(tài)系統(tǒng)功能和作用及森林文化價(jià)值的核算方法，在國內(nèi)外都具有明顯的先進(jìn)性，為建立健全森林生態(tài)產(chǎn)品價(jià)值實(shí)現(xiàn)機(jī)制，實(shí)現(xiàn)碳中和目標(biāo)和美麗中國建設(shè)提供了重要科學(xué)依據(jù)。在不斷完善和創(chuàng)新中，中國森林資源價(jià)值核算研究成效顯著：2008年發(fā)布的行業(yè)標(biāo)準(zhǔn)《森林生態(tài)系統(tǒng)服務(wù)功能評估規(guī)范(LY/T 1721-2008)》于2020年正式升級為國家標(biāo)準(zhǔn)(GB/T 38582-2020);提出了由點(diǎn)到面、由各省(區(qū)、市)到全國的分布式測算方法，基本具備從物質(zhì)量和價(jià)值量兩個(gè)方面對全國森林生態(tài)系統(tǒng)涵養(yǎng)水源、固碳釋氧等主要生態(tài)服務(wù)功能進(jìn)行科學(xué)、系統(tǒng)、全面評估的條件和能力。

　　The continuously advancing forest resource value accounting work began in 2004. The State Forestry Administration (now the State Forestry and Grassland Administration) and the National Bureau of Statistics have carried out three consecutive research projects on China's forest resource value accounting in a forward-looking manner. The research work drew on international cutting-edge environmental economic accounting theories and methods such as the United Nations Guidelines for Ecosystem Accounting, the United Nations Bureau of Statistics Ecosystem Accounting, and the Integrated Environmental Economic Accounting System Central Framework. Based on the results of China's forest resource inventory and data from forest ecosystem positioning observation and research stations, and referring to China's current national economic accounting system, a forest resource value accounting theory and method that is in line with China's national conditions were proposed. How to scientifically evaluate the various service functions and benefits of forests has always been an important research topic for scholars around the world. So far, there has not been a very comprehensive method system formed both domestically and internationally. The tenth session of the United Nations Forum on Forests held in 2013 called for the inclusion of the contribution of forest products and services to national and regional economies, as well as the social, cultural, and environmental value of forests on urban and rural societies, into the national economic accounting system and policies and plans at all levels. The 18th National Congress of the Communist Party of China emphasized the integration of ecological civilization construction into all aspects and processes of economic, political, cultural, and social development, focusing on promoting green development, and incorporating resource consumption, environmental damage, and ecological benefits into the evaluation system of economic and social development. On April 26, 2021, the General Office of the Communist Party of China Central Committee and the General Office of the State Council issued the "Opinions on Establishing and Improving the Mechanism for Realizing the Value of Ecological Products", comprehensively deploying the relevant work for realizing the value of ecological products. However, to truly achieve green accounting for national economic development, it not only requires breakthroughs in top-level concepts, but also technological research breakthroughs as support. Fortunately, in recent years, there have been continuous breakthroughs in the research on incorporating forests and related activities related to resources and environmental assets into the national economic accounting system. From 2004 to 2010, the first phase of research constructed a forest based national economic accounting framework in China and published the monograph "Research on Forest Accounting in China under the Green National Economic Framework". From 2013 to 2015, the second phase of research drew on the latest international research results such as the "Environmental Economic Accounting System 2012- Central Framework" (SEEA-2012), combined with the current national economic accounting system and the results of the national forest resource inventory, proposed a theoretical framework and basic methods for forest resource accounting in China, and published the monograph "Research on Forest Resource Accounting in China's Ecological Civilization System Construction". From 2016 to 2021, the third phase of the study pioneered the forest cultural value assessment method and compiled the book "Assessment of Forest Cultural Value". From three aspects of forest land and forest resource value, forest ecological service value and forest cultural value, the third phase research has constructed an accounting method for quantitatively measuring the stock of forest resource value in China, scientifically reflecting the function and role of forest ecosystem and forest cultural value, which has obvious progressiveness at home and abroad, providing an important scientific basis for establishing and improving the value realization mechanism of forest ecological products, achieving the goal of carbon neutrality and building a beautiful China. Through continuous improvement and innovation, significant achievements have been made in the research of forest resource value accounting in China. The industry standard "Forest Ecosystem Service Function Assessment Specification (LY/T 1721-2008)" released in 2008 was officially upgraded to a national standard (GB/T 38582-2020) in 2020; A distributed measurement method has been proposed from point to surface, from each province (region, city) to the whole country, which basically has the conditions and ability to scientifically, systematically, and comprehensively evaluate the main ecological service functions of forest ecosystems in China, such as water conservation, carbon sequestration, and oxygen release, from both material quality and value aspects.

　　在三期研究成果新聞發(fā)布會上，時(shí)任中國林業(yè)科學(xué)院院長劉世榮研究員說，本次森林資源核算研究，在前兩期研究的基礎(chǔ)上，充分吸收和借鑒國內(nèi)外最新研究成果，在核算評估的理論和方法上不斷創(chuàng)新并與中國森林資源管理實(shí)踐緊密結(jié)合，進(jìn)一步完善了我國森林資源核算的理論框架和方法體系，在理論與實(shí)踐結(jié)合的應(yīng)用方面處于世界領(lǐng)先水平。劉世榮指出，在林地林木核算方面，本次研究是對前兩輪核算研究的延續(xù)和深化，主要創(chuàng)新點(diǎn)在于：一是研究制定了新的抽樣方法。本次核算研究在完善調(diào)查抽樣方法基礎(chǔ)上，完成了《林地林木資源價(jià)值核算技術(shù)經(jīng)濟(jì)指標(biāo)調(diào)查技術(shù)規(guī)程》。林地林木資源價(jià)值核算技術(shù)經(jīng)濟(jì)指標(biāo)調(diào)查以省級行政區(qū)域?yàn)榭傮w，采用二階不等概率的抽樣方法調(diào)查樣本指標(biāo)，推算總體林地、林木資源資產(chǎn)狀況的指標(biāo)均值。采用二階不等概率抽樣方法，可以在保證抽到更多具有典型性樣本的基礎(chǔ)上，確保樣本均值對總體均值的代表性。二是建立了核算數(shù)據(jù)填報(bào)反饋機(jī)制。正式調(diào)查前，專門組織專家開展數(shù)據(jù)調(diào)查培訓(xùn)工作，對全國31個(gè)省(區(qū)、市)林草部門和各大森工集團(tuán)的相關(guān)工作人員進(jìn)行集中培訓(xùn)，詳細(xì)解釋調(diào)查表的調(diào)查方法、調(diào)查指標(biāo)解釋和調(diào)查方案等，并建立了調(diào)查指標(biāo)數(shù)據(jù)分析溝通機(jī)制;各省、縣、國有林場和鄉(xiāng)鎮(zhèn)建立了多層次組織管理體系，全國近500個(gè)國有林場和鄉(xiāng)鎮(zhèn)參與調(diào)查工作。在森林生態(tài)系統(tǒng)服務(wù)方面，在本次評估中，森林生態(tài)連清技術(shù)體系得到進(jìn)一步完善。在標(biāo)準(zhǔn)體系方面，增加了3項(xiàng)國家標(biāo)準(zhǔn)，分別為《森林生態(tài)系統(tǒng)長期定位觀測指標(biāo)體系》(GB/T 35377-2017)、《森林生態(tài)系統(tǒng)長期定位觀測方法》(GB/T 33027-2016)和《森林生態(tài)系統(tǒng)服務(wù)功能評估規(guī)范》(GB/T 38582-2020)，提升了各森林生態(tài)站及輔助監(jiān)測點(diǎn)森林生態(tài)連清數(shù)據(jù)的準(zhǔn)確性和可比性;在評估指標(biāo)和評估方法方面，借鑒國外典型評估案例和項(xiàng)目組近年來的研究成果，在生物多樣性保護(hù)功能、森林康養(yǎng)功能、滯塵功能的評估方法上進(jìn)行了修正和完善，首次在全國尺度上對森林植被滯納TSP(總懸浮顆粒物)、PM10、PM2.5指標(biāo)進(jìn)行單獨(dú)評估，并在森林生態(tài)功能修正系數(shù)集上實(shí)現(xiàn)了突破;在社會公共數(shù)據(jù)方面，依據(jù)《中華人民共和國環(huán)境保護(hù)稅法》規(guī)定的《環(huán)境保護(hù)稅稅目稅額表》中相關(guān)應(yīng)稅污染物當(dāng)量值和征收稅額對森林凈化水質(zhì)、森林吸收污染氣體和滯塵功能的價(jià)值量進(jìn)行了評估。在談到森林文化價(jià)值評估時(shí)，國際竹藤中心主任江澤慧指出，森林是人類文明的搖籃，蘊(yùn)育和承載著巨大的自然資產(chǎn)和文化財(cái)富，人類與森林共生所創(chuàng)造的森林文化價(jià)值是森林生態(tài)系統(tǒng)服務(wù)價(jià)值的重要組成部分，是森林對人類的身體健康、生活質(zhì)量和精神發(fā)展所產(chǎn)生的積極影響的現(xiàn)實(shí)反映。森林文化價(jià)值評估的創(chuàng)新點(diǎn)在于：一是提出了“人與森林共生時(shí)間”理論，并將其作為森林文化價(jià)值評估量化轉(zhuǎn)換的主導(dǎo)元素。森林文化價(jià)值評估，是由多種類型、多項(xiàng)指標(biāo)、多個(gè)因子融合的多目標(biāo)、貼和實(shí)際的綜合評估體系。本項(xiàng)研究發(fā)現(xiàn)，森林的文化價(jià)值與人在森林中停留、共生互動的時(shí)間成正比，其價(jià)值高低、與自然力的作用、森林資源要素和環(huán)境結(jié)構(gòu)密切相關(guān)，不同區(qū)域森林的文化價(jià)值存在梯度差異。因此，以“人與森林共生時(shí)間”作為森林文化價(jià)值評估量化轉(zhuǎn)換的主導(dǎo)元素，引入森林文化價(jià)值評估指標(biāo)體系的綜合指標(biāo)系數(shù)，創(chuàng)建了森林文化物理量和價(jià)值量的評估方法。二是構(gòu)建了森林文化價(jià)值評估指標(biāo)體系。包括8大類一級指標(biāo)(審美藝術(shù)、身心康養(yǎng)、休閑體驗(yàn)、科研教育、文明演進(jìn)、傳統(tǒng)習(xí)俗、倫理道德、制度規(guī)范)，22項(xiàng)二級指標(biāo)，53項(xiàng)評估指標(biāo)因子，同時(shí)融合了“森林資源本體文化價(jià)值評估”，包括歷史的悠久度、級別的珍貴度、影響的廣泛度、文化的富集度、文化的貢獻(xiàn)度五大要素。將指標(biāo)體系權(quán)重評估定性法，應(yīng)用于既定區(qū)域森林文化質(zhì)量定性的分級評估。江澤慧指出，森林文化價(jià)值評估對生態(tài)文明建設(shè)的意義體現(xiàn)在：“中國森林的文化價(jià)值評估研究”作為一項(xiàng)開創(chuàng)性的人文科學(xué)與自然科學(xué)相結(jié)合的交叉科學(xué)研究，在引入時(shí)間價(jià)值理論、自然價(jià)值理論、協(xié)同理論和梯度理論基礎(chǔ)上，以“人與森林共生時(shí)間”為核心，鏈接森林文化價(jià)值評估指標(biāo)體系綜合指標(biāo)系數(shù)和第九次全國森林資源清查結(jié)果，創(chuàng)新性地提出了森林文化物理量和價(jià)值量的價(jià)值評估法，在國際和國內(nèi)尚屬首創(chuàng)。研究成果對于進(jìn)一步提升社會對森林多種價(jià)值的認(rèn)識，傳承與弘揚(yáng)中華優(yōu)秀傳統(tǒng)生態(tài)文化，增強(qiáng)文化自信、文化自覺等具有重大意義，特別是為踐行習(xí)近平總書記“綠水青山就是金山銀山”理念提供了理論和實(shí)踐支撐。同時(shí)對區(qū)域生態(tài)文明建設(shè)的成效評估和探索森林生態(tài)系統(tǒng)生產(chǎn)總值測算，具有重大意義?！拔蚁肭叭蔚纳仲Y源價(jià)值核算研究的意義，一是體現(xiàn)在理論層面，我們?nèi)〉昧艘恍┲匾黄坪蛣?chuàng)新成果，為科學(xué)認(rèn)識森林奠定了重要基礎(chǔ);二是在實(shí)踐層面，通過十五年的核算研究為今天從學(xué)術(shù)層面推向具體實(shí)踐層面奠定了很好的基礎(chǔ)，只有把算法落到實(shí)處，森林資源價(jià)值核算這項(xiàng)工作才有真正的意義?！眹伊植菥挚萍妓矩?fù)責(zé)人說。

　　At the press conference of the third phase research results, Liu Shirong, the then president of the Chinese Academy of Forestry, said that this forest resource accounting research, based on the previous two phases of research, fully absorbs and draws on the latest research results at home and abroad, continuously innovates in the theory and methods of accounting and evaluation, and closely integrates with China's forest resource management practice, further improving the theoretical framework and method system of forest resource accounting in China. In terms of the application of the combination of theory and practice, it is at the forefront of the world. Liu Shirong pointed out that in terms of forest accounting, this study is a continuation and deepening of the previous two rounds of accounting research. The main innovation lies in the development of a new sampling method. On the basis of improving the survey sampling method, this accounting research has completed the "Technical Regulations for Investigation of Technical and Economic Indicators for Forest and Tree Resource Value Accounting". The investigation of technical and economic indicators for the value accounting of forest land and forest resources takes provincial administrative regions as the overall population, and uses a second-order unequal probability sampling method to investigate sample indicators and calculate the average indicators of the overall forest land and forest resource asset status. The use of second-order unequal probability sampling method can ensure the representativeness of the sample mean to the population mean while ensuring the collection of more typical samples. Secondly, a feedback mechanism for accounting data reporting has been established. Prior to the formal investigation, specialized experts were organized to conduct data investigation training, providing centralized training to relevant personnel from forestry and grassland departments and major forestry groups in 31 provinces (regions, cities) across the country. Detailed explanations were given on the investigation methods, investigation indicators, and investigation plans, and a communication mechanism for investigation indicator data analysis was established; Various provinces, counties, state-owned forest farms, and townships have established a multi-level organizational management system, and nearly 500 state-owned forest farms and townships across the country have participated in the survey work. In terms of forest ecosystem services, the forest ecological cleaning technology system has been further improved in this assessment. In terms of the standard system, three national standards have been added, namely "Forest Ecosystem Long term Positioning Observation Index System" (GB/T 35377-2017), "Forest Ecosystem Long term Positioning Observation Method" (GB/T 33027-2016), and "Forest Ecosystem Service Function Evaluation Specification" (GB/T 38582-2020), which have improved the accuracy and comparability of forest ecological data from various forest ecological stations and auxiliary monitoring points; In terms of evaluation indicators and methods, drawing on typical foreign evaluation cases and research results of project teams in recent years, we have revised and improved the evaluation methods for biodiversity conservation function, forest health function, and dust retention function. For the first time, we have separately evaluated the TSP (total suspended particulate matter), PM10, and PM2.5 indicators of forest vegetation at the national scale, and achieved breakthroughs in the forest ecological function correction coefficient set; In terms of social public data, the value of forest purification of water quality, forest absorption of pollutant gases, and dust retention functions were evaluated based on the equivalent value of relevant taxable pollutants and the amount of tax collected in the "Table of Taxable Items and Taxes for Environmental Protection Tax" stipulated in the "Environmental Protection Tax Law of the People's Republic of China". When it comes to the evaluation of forest cultural value, Jiang Zehui, Director of the International Bamboo and Vine Center, pointed out that forests are the cradle of human civilization, nurturing and carrying huge natural assets and cultural wealth. The forest cultural value created by the coexistence of humans and forests is an important component of the forest ecosystem service value, and a realistic reflection of the positive impact of forests on human physical health, quality of life, and spiritual development. The innovation of forest cultural value assessment lies in the proposal of the "coexistence time between humans and forests" theory, which serves as the leading element for the quantitative transformation of forest cultural value assessment. The evaluation of forest cultural value is a comprehensive evaluation system that integrates multiple types, indicators, and factors, with multiple objectives, relevance, and practicality. This study found that the cultural value of forests is directly proportional to the time people spend in the forest, coexisting and interacting. Its value is closely related to the role of natural forces, forest resource elements, and environmental structure. There are gradient differences in the cultural value of forests in different regions. Therefore, taking "the coexistence time between humans and forests" as the main element for quantifying the evaluation of forest cultural value, a comprehensive index coefficient of the forest cultural value evaluation index system was introduced to create an evaluation method for the physical and value quantities of forest culture. Secondly, a forest cultural value evaluation index system has been established. It includes 8 primary indicators (aesthetic art, physical and mental health, leisure experience, scientific research and education, civilization evolution, traditional customs, ethics and morality, institutional norms), 22 secondary indicators, and 53 evaluation index factors. At the same time, it integrates the "evaluation of the cultural value of forest resources", which includes five elements: the long history, the preciousness of the level, the wide influence, the enrichment of culture, and the contribution of culture. Apply the weight evaluation method of the indicator system to the qualitative grading evaluation of forest cultural quality in a given region. Jiang Zehui pointed out that the significance of forest cultural value assessment for ecological civilization construction is reflected in the fact that "Research on the Cultural Value Assessment of Chinese Forests" is a pioneering interdisciplinary study that combines humanities and natural sciences. Based on the introduction of time value theory, natural value theory, synergy theory, and gradient theory, it links the comprehensive index coefficients of the forest cultural value assessment index system with the results of the 9th National Forest Resource Inventory, and innovatively proposes a value assessment method for forest cultural physical and value quantities, which is pioneering both internationally and domestically. The research results are of great significance for further enhancing society's understanding of the multiple values of forests, inheriting and promoting China's excellent traditional ecological culture, enhancing cultural confidence and consciousness, and providing theoretical and practical support for implementing General Secretary Xi Jinping's concept of "green mountains and clear waters are as valuable as mountains of gold and silver". It is of great significance to evaluate the effectiveness of regional ecological civilization construction and explore the calculation of forest ecosystem gross domestic product. I think the significance of the first three studies on forest resource value accounting lies in two aspects: firstly, at the theoretical level, we have made some important breakthroughs and innovative achievements, laying an important foundation for scientific understanding of forests; secondly, at the practical level, through fifteen years of accounting research, we have laid a good foundation for pushing from the academic level to the specific practical level today. Only by implementing algorithms can the work of forest resource value accounting have real significance, "said the person in charge of the Science and Technology Department of the National Forestry and Grassland Administration.

　　試點(diǎn)先行 五省區(qū)秣馬厲兵開展森林資源核算是加快生態(tài)文明制度建設(shè)的迫切需要。建設(shè)生態(tài)文明，是關(guān)系人民福祉、關(guān)乎民族未來的長遠(yuǎn)大計(jì)。森林是陸地生態(tài)系統(tǒng)的主體，為人類社會發(fā)展提供著豐富多樣的產(chǎn)品和服務(wù)，在維護(hù)生態(tài)安全、應(yīng)對氣候變化、保護(hù)生物多樣性和支撐人類生存發(fā)展等方面發(fā)揮了十分獨(dú)特而重要的作用，在推進(jìn)生態(tài)文明建設(shè)中居于不可或缺的地位。

　　It is an urgent need to accelerate the construction of ecological civilization system to carry out forest resource accounting in the pilot five provinces and regions. Building an ecological civilization is a long-term plan that concerns the well-being of the people and the future of the nation. Forests are the mainstay of terrestrial ecosystems, providing rich and diverse products and services for human social development. They play a unique and important role in maintaining ecological security, addressing climate change, protecting biodiversity, and supporting human survival and development. They play an indispensable role in promoting ecological civilization construction.

　　日前，國家林業(yè)和草原局、國家統(tǒng)計(jì)局聯(lián)合下發(fā)通知，決定在內(nèi)蒙古、福建、河南、海南、青海五省區(qū)開展森林資源價(jià)值核算試點(diǎn)。試點(diǎn)以第三次全國國土調(diào)查結(jié)果為統(tǒng)一底版，依據(jù)第九次全國森林資源清查數(shù)據(jù)以及相關(guān)林草生態(tài)綜合監(jiān)測數(shù)據(jù)，對試點(diǎn)省(區(qū))全域及以地級市為區(qū)域單元開展森林資源價(jià)值量核算，并結(jié)合林木資源及生態(tài)價(jià)值定價(jià)、生態(tài)補(bǔ)償標(biāo)準(zhǔn)制定、生態(tài)投融資政策設(shè)計(jì)、生態(tài)績效考核、自然資源資產(chǎn)負(fù)債表編制和領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)，全面評估森林資源價(jià)值核算方法的科學(xué)性、匹配性和可操作性?！拔覀円恢痹趯W(xué)習(xí)借鑒國際先進(jìn)的理論和經(jīng)驗(yàn)，無論從文獻(xiàn)的查詢，還是理論方法的改進(jìn)都經(jīng)過數(shù)年的積累。這次試點(diǎn)主要是在理論層面、方法學(xué)層面進(jìn)行實(shí)際操作，檢驗(yàn)其實(shí)際效果和可行性。” 國家林草局科技司負(fù)責(zé)人說。本次森林資源價(jià)值核算試點(diǎn)省份之一，青海地處青藏高原腹地，自然地理?xiàng)l件非常嚴(yán)酷，生態(tài)系統(tǒng)極其脆弱。

　　Recently, the National Forestry and Grassland Administration and the National Bureau of Statistics jointly issued a notice, deciding to carry out pilot forest resource value accounting in five provinces and regions: Inner Mongolia, Fujian, Henan, Hainan, and Qinghai. The pilot will use the results of the third national land survey as the unified baseline, and based on the data from the ninth national forest resource inventory and relevant comprehensive monitoring data of forest and grassland ecology, carry out forest resource value accounting for the entire pilot province (region) and prefecture level cities as regional units. Combined with forest resource and ecological value pricing, ecological compensation standard formulation, ecological investment and financing policy design, ecological performance assessment, natural resource balance sheet preparation, and natural resource asset departure audit of leading cadres, comprehensively evaluate the scientificity, matching, and operability of forest resource value accounting methods. We have been learning and drawing on advanced international theories and experiences, both in terms of literature review and improvement of theoretical methods, which have been accumulated over several years. This pilot project mainly focuses on practical operations at the theoretical and methodological levels to test its actual effectiveness and feasibility, "said the person in charge of the Science and Technology Department of the National Forestry and Grassland Administration. One of the pilot provinces for forest resource value accounting this time, Qinghai is located in the hinterland of the Qinghai Tibet Plateau, with extremely harsh natural geographical conditions and extremely fragile ecosystems.

　　但同時(shí)也是“三江之源、中華水塔”，是我國重要的生態(tài)功能區(qū)、國家重要生態(tài)安全屏障，在全國生態(tài)安全格局中具有舉足輕重和無可替代的地位。青海省森林資源相對稀少，且總體呈現(xiàn)出灌木林多、喬木林少;公益林多、商品林少;國有林多、集體林少等特點(diǎn)。對于本次試點(diǎn)工作，青海省林業(yè)和草原局總工程師田劍指出，一是與自然資源、生態(tài)環(huán)境及統(tǒng)計(jì)等相關(guān)部門在自然資源清查、監(jiān)測等工作領(lǐng)域密切協(xié)同配合，形成了良性互動的工作機(jī)制;二是與中國科學(xué)院、中國林科院、國家林草局規(guī)劃院、北京林業(yè)大學(xué)等國內(nèi)相關(guān)專業(yè)研究機(jī)構(gòu)廣泛深入合作，技術(shù)支撐體系日趨成熟和完善;三是通過全面推行林長制等一系列政策改革措施，在青海省初步建立了全域覆蓋的林草資源管護(hù)新機(jī)制?！霸诮窈蟮墓ぷ髦形覀儗⒁员敬卧圏c(diǎn)為契機(jī)，結(jié)合國家林草局部署的林草生態(tài)綜合監(jiān)測評價(jià)等各項(xiàng)工作，整合各方面資源，努力構(gòu)建全面完整的生態(tài)系統(tǒng)監(jiān)測體系，為我省資源價(jià)值核算工作開展提供有力支撐。我們有信心也有能力堅(jiān)決完成好這一工作，力爭交一份高質(zhì)量的滿意答卷!” 田劍說。本次森林資源價(jià)值核算試點(diǎn)省份之一的河南地處中原，位于亞熱帶向暖溫帶過渡氣候帶，氣候適宜，四季分明，動植物資源豐富。截止目前，河南省森林面積6280萬畝，草原面積404萬畝，森林覆蓋率25.07%，森林蓄積量2.07億立方米，森林資源主要集中在太行山、伏牛山、大別山三大生態(tài)屏障，尤其伏牛山區(qū)林地面積、森林面積和森林蓄積，均占全省50%以上。全省已知陸生脊椎野生動物520種，國家一級保護(hù)野生動物35種、二級保護(hù)動物101種。有國有林場84個(gè)，建立各類自然保護(hù)地345處，其中：自然保護(hù)區(qū)30處，森林公園132處，濕地公園116處，地質(zhì)公園32處，風(fēng)景名勝區(qū)35處。談到關(guān)于開展森林資源價(jià)值核算試點(diǎn)工作的打算，河南省林業(yè)局黨組成員、一級巡視員朱延林說，近年來，河南省林業(yè)生態(tài)建設(shè)緊緊圍繞國家戰(zhàn)略的疊加實(shí)施，以增綠增質(zhì)增效為基本要求，加強(qiáng)資源保護(hù)，加快生態(tài)修復(fù)，增進(jìn)綠色惠民，按照“山區(qū)增綠、平原補(bǔ)網(wǎng)、廊道提質(zhì)”發(fā)展思路，扎實(shí)推進(jìn)全省國土綠化行動和森林河南建設(shè)，努力實(shí)現(xiàn)河南林業(yè)高質(zhì)量發(fā)展，森林覆蓋率增幅位列中部省份第一。關(guān)于森林資源價(jià)值河南省林業(yè)局于2007年到2013年在中國林科院指導(dǎo)下連續(xù)多年進(jìn)行核算，對河南林業(yè)發(fā)展起到了重大推動作用。所以河南省林業(yè)局高度重視此次森林資源價(jià)值核算試點(diǎn)工作?！拔覀冎饕ズ靡韵聨追矫媸乱耍阂皇浅闪０?二是夯實(shí)數(shù)據(jù)基礎(chǔ)。結(jié)合河南林業(yè)生態(tài)建設(shè)實(shí)際，以第九次森林資源連續(xù)清查數(shù)據(jù)為基礎(chǔ)，對河南省森林資源基礎(chǔ)數(shù)據(jù)進(jìn)行統(tǒng)計(jì)核實(shí);三是搞好培訓(xùn)。對省林業(yè)局相關(guān)處室、單位的業(yè)務(wù)骨干開展技術(shù)培訓(xùn)，普及森林經(jīng)營、森林資源資產(chǎn)等方面知識，提高大家工作水平和效率;四是依托最新科研成果，協(xié)調(diào)各級林業(yè)主管部門的技術(shù)力量，深入基層生產(chǎn)一線開展核算調(diào)查，確保調(diào)查數(shù)據(jù)的真實(shí)性、客觀性和有效性。” 朱延林說。內(nèi)蒙古自治區(qū)地域遼闊，山脈縱橫，江河湖泊眾多，復(fù)雜多樣地貌以及水熱條件差異形成了復(fù)雜自然地理環(huán)境，孕育出生物種類繁多、植被類型多樣的森林。依據(jù)全國第九次森林資源清查結(jié)果，內(nèi)蒙古自治區(qū)森林面積2614萬公頃，占全國森林面積11.86%，位居全國第一位;森林覆蓋率22.10%;森林蓄積15.27億立方米，位居全國第五位。內(nèi)蒙古自治區(qū)從1980年到2018年森林覆蓋率由過去13.21%提高到22.10%，實(shí)現(xiàn)森林面積和森林蓄積雙增長，荒漠化和沙化土地面積雙減少，全區(qū)森林資源數(shù)量呈現(xiàn)持續(xù)增長，質(zhì)量穩(wěn)步提升，功能不斷增強(qiáng)的發(fā)展態(tài)勢。談到這次開展森林資源價(jià)值核算試點(diǎn)工作，內(nèi)蒙古自治區(qū)林業(yè)和草原局一級巡視員東淑華表示，開展森林資源價(jià)值核算對我區(qū)來說意義重大，通過森林資源價(jià)值核算，增強(qiáng)“綠水青山就是金山銀山”理念，增強(qiáng)把保護(hù)草原和森林當(dāng)作內(nèi)蒙古首要任務(wù)緊迫感，提升森林對國土安全、生態(tài)安全重要性認(rèn)識?！白灾螀^(qū)黨委、政府也十分重視生態(tài)產(chǎn)品價(jià)值實(shí)現(xiàn)機(jī)制建立。2020年，自治區(qū)就開展內(nèi)蒙古生態(tài)產(chǎn)品總值(GEP)核算。對于完成此項(xiàng)森林資源價(jià)值核算任務(wù)，我們已經(jīng)做好了充分準(zhǔn)備?！睎|淑華說?！案髟圏c(diǎn)省(區(qū))林業(yè)和草原主管部門與統(tǒng)計(jì)局聯(lián)合成立試點(diǎn)工作領(lǐng)導(dǎo)小組，建立溝通協(xié)調(diào)機(jī)制，加強(qiáng)對試點(diǎn)工作的指導(dǎo)和監(jiān)督，共同組織實(shí)施試點(diǎn)工作。中國林業(yè)科學(xué)研究院、國家林業(yè)和草原局發(fā)展研究中心、國際竹藤中心和國家統(tǒng)計(jì)局國民經(jīng)濟(jì)核算司等單位提供試點(diǎn)工作技術(shù)支持。” 國家林草局科技司負(fù)責(zé)人說。

　　But at the same time, it is also the source of the Three Rivers and the water tower of China. It is an important ecological functional area and a national ecological security barrier in China, playing a crucial and irreplaceable role in the national ecological security pattern. The forest resources in Qinghai Province are relatively scarce, and overall there are more shrub forests and fewer tree forests; There are more public welfare forests and fewer commercial forests; There are many state-owned forests and few collective forests. For this pilot project, Tian Jian, Chief Engineer of Qinghai Forestry and Grassland Bureau, pointed out that firstly, it is closely coordinated with relevant departments such as natural resources, ecological environment, and statistics in the fields of natural resource inventory and monitoring, forming a positive interactive working mechanism; Second, extensive and in-depth cooperation with relevant domestic professional research institutions, such as the Chinese Academy of Sciences, the Chinese Academy of Forestry Sciences, the Planning Institute of the State Forestry and Grass Administration, Beijing Forestry University, and the technical support system has become increasingly mature and perfect; Thirdly, through a series of policy reform measures such as the comprehensive implementation of the forest chief system, a new mechanism for the management and protection of forest and grass resources with full coverage has been initially established in Qinghai Province. In our future work, we will take this pilot project as an opportunity, combine with the comprehensive monitoring and evaluation of forest and grass ecology deployed by the National Forestry and Grassland Administration, integrate various resources, strive to build a comprehensive and complete ecosystem monitoring system, and provide strong support for the development of resource value accounting in our province. We have confidence and ability to resolutely complete this work and strive to deliver a high-quality satisfactory answer! "Said Tian Jian. Henan, one of the pilot provinces for forest resource value accounting this time, is located in the Central Plains, in the transitional climate zone from subtropical to warm temperate, with a suitable climate, distinct four seasons, and abundant animal and plant resources. As of now, Henan Province has a forest area of 62.8 million mu, a grassland area of 4.04 million mu, a forest coverage rate of 25.07%, and a forest stock volume of 207 million cubic meters. Forest resources are mainly concentrated in the three ecological barriers of Taihang Mountains, Funiu Mountains, and Dabie Mountains, especially in the Funiu Mountain area, where forest land area, forest area, and forest stock account for more than 50% of the province's total. There are 520 known terrestrial vertebrate wildlife species in the province, including 35 first-class protected wildlife species and 101 second-class protected wildlife species. There are 84 state-owned forest farms and 345 nature reserves, including 30 nature reserves, 132 forest parks, 116 wetland parks, 32 geological parks, and 35 scenic spots. When it comes to the plan to carry out pilot work on forest resource value accounting, Zhu Yanlin, a member of the Party Group and a first level inspector of Henan Forestry Bureau, said that in recent years, the ecological construction of forestry in Henan Province has closely focused on the overlapping implementation of national strategies, with the basic requirements of increasing greening, quality and efficiency, strengthening resource protection, accelerating ecological restoration, and enhancing green benefits for the people. Following the development concept of "greening mountainous areas, repairing plains, and improving corridor quality", we have solidly promoted the province's land greening action and forest Henan construction, striving to achieve high-quality development of forestry in Henan Province, and the increase in forest coverage rate ranks first among central provinces. From 2007 to 2013, under the guidance of the Chinese Academy of Forestry, the Henan Forestry Bureau conducted continuous accounting for the value of forest resources, which played a significant role in promoting the development of forestry in Henan Province. Therefore, the Henan Forestry Bureau attaches great importance to the pilot work of forest resource value accounting. We mainly focus on the following aspects: first, establishing a special team; second, consolidating the data foundation. Based on the actual situation of forestry ecological construction in Henan Province, using the data from the 9th continuous forest resource inventory, we will conduct statistical verification of the basic data of forest resources in Henan Province; third, we will do a good job in training. We will provide technical training to the business backbone of relevant departments and units of the Provincial Forestry Bureau, popularize knowledge of forest management, forest resource assets and other aspects, and improve everyone's work level and efficiency; fourth, we will rely on the latest scientific research achievements, coordinate the technical strength of forestry authorities at all levels, conduct accounting investigations at the grassroots production line, and ensure the authenticity, objectivity and effectiveness of the investigation data. "Zhu Yanlin said. The Inner Mongolia Autonomous Region has a vast territory, crisscross mountains, numerous Rivers and Lakes, complex and diverse landforms, and different hydrothermal conditions, forming a complex natural geographical environment, which breeds forests with various biological species and vegetation types. According to the results of the 9th National Forest Resource Inventory, Inner Mongolia Autonomous Region has a forest area of 26.14 million hectares, accounting for 11.86% of the national forest area and ranking first in the country; Forest coverage rate of 22.10%; The forest stock is 1.527 billion cubic meters, ranking fifth in the country. From 1980 to 2018, the forest coverage rate in Inner Mongolia Autonomous Region increased from 13.21% in the past to 22.10%, achieving dual growth in forest area and forest stock, and dual reduction in desertification and desertified land area. The number of forest resources in the entire region has shown a continuous growth, steady improvement in quality, and continuous enhancement of functions. Talking about the pilot work of forest resource value accounting this time, Dong Shuhua, the first level inspector of the Forestry and Grassland Bureau of Inner Mongolia Autonomous Region, said that carrying out forest resource value accounting is of great significance to our region. Through forest resource value accounting, we should strengthen the concept of "green water and green mountains are golden mountains and silver mountains", strengthen the sense of urgency of taking the protection of grasslands and forests as the primary task of Inner Mongolia, and enhance the awareness of the importance of forests to national security and ecological security. The Party Committee and Government of the Autonomous Region also attach great importance to the establishment of a mechanism for realizing the value of ecological products. In 2020, the Autonomous Region launched the calculation of the total value of ecological products (GEP) in Inner Mongolia. We are fully prepared to complete the task of forest resource value accounting. ”Dong Shuhua said. The forestry and grassland authorities of each pilot province (region) and the statistics bureau jointly establish a pilot work leadership group, establish a communication and coordination mechanism, strengthen guidance and supervision of the pilot work, and jointly organize and implement the pilot work. Units such as the Chinese Academy of Forestry Sciences, the Development Research Center of the National Forestry and Grassland Administration, the International Bamboo and Vine Center, and the National Economic Accounting Department of the National Bureau of Statistics provide technical support for the pilot work, "said the person in charge of the Science and Technology Department of the National Forestry and Grassland Administration.

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