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为了更好地对我国的林木资源进行核算和对其加强管理,文章在经济控制理论的基础上,收集了1990～2007年林木蓄积、生长量、枯损量和采伐量的数据,建立了林木核算模型,并进行了分析。结果表明,林木生长量G(k)和林木蓄积V(k)回归方程的拟合优度R2=0.995;林木枯损量W(K)和林木蓄积V(k)、林木采伐量L(k)回归方程的拟合优度R2=0.996;林木蓄积V(k)和林木采伐量L(k)回归方程的拟合优度R2=0.998,且具有明显的统计学意义。在此基础上,进一步求出了林木核算的最优价格为306.86元/m3。最后,文章还对林木核算存在的一些问题进行了讨论,指出现行的林木核算没有考虑最优价格、政策可控性和林木的特性等,因而出现核算价格差别很大等问题。建议建立我国林木核算模型,加强基础数据的研究和林木核算最优价格的确定是林木核算的关键。
In order to better accounting and strengthen the management of forest resources in our country, based on the theory of economic control, the article collected the data of forest volume, growth, loss and harvest from 1990 to 2007, Accounting model, and analyzed. The results showed that the fitting goodness of regression equation between tree growth G (k) and tree stocking V (k) R2 = 0.995; W (K) and tree stock V (k) ), R2 = 0.996. The goodness of fit of the regression equation of forest stock volume V (k) and tree harvest L (k) was R2 = 0.998, and had a significant statistical significance. On this basis, further find the optimal price of forest accounting 306.86 yuan / m3. Finally, the article also discussed some problems existing in forest accounting and pointed out that the existing forest accounting did not consider the optimal price, policy controllability and the characteristics of trees, which led to large differences in accounting prices and other issues. It is suggested that the establishment of China’s forest accounting model to strengthen the basic data and forest tree identification the optimal price is the key to forest accounting.