在对国内外森林绿色核算研究综述的基础上,对黑龙江大兴安岭1997—2003年森林资源的实物量、价值量和森林绿色GDP等进行了核算。核算结果表明:黑龙江大兴安岭森林的eaGDP(environmentallyadjustedGDP)1997年为38.19×108元,2003年为57.34×108元,年均增长7.01%;森林的eaNDP(environmentallyadjustedNDP)1997年为25.70×108元,2003年为43.96×108元,年均增长9.36%。在森林绿色GDP核算的基础上,进行了资产负债和财富核算。结果表明,1997—2003年,黑龙江大兴安岭林地、林木存量价值呈减少的趋势;森林环境效益呈增加的趋势,反映在社会经济发展中对林地、林木存量的过度开发和利用。森林绿色GDP占GDP的比重和森林资源占国民财富的比重也呈下降的趋势,说明黑龙江大兴安岭虽然在天然林保护工程后,全面禁止天然林采伐,森林的生长量大于消耗量,表现为流量价值有所增加,反映森林是可持续的经营,但从存量上看对国民经济发展的支撑力是下降的。最后,研究指出,应加强生态补偿政策的研究,积极落实森林可持续经营对策和建议加强绿色财富政策的制定,以保证黑龙江大兴安岭森林的可持续发展和绿色财富的增长。

This paper has calculated the physical value,monetary value and green GDP for forest and so on in the Greater Hinggan Mountains in Heilongjiang Province in China from 1997 to 2003 based on green accounting summary both at home and abroad.The accounting result indicates that the eaGDP(environmentally adjusted GDP)was 3.819 billion yuan in 1997 and 5.734 billion yuan in 2003,an annual increase of 7.01% annually from 1997 to 2003.At the same time,the eaNDP(environmentally adjusted NDP)was 2.570 billion yuan in 1997 and 3.925 billion yuan in 2003,an annual increase of 7.31% in the same period.In addition,the balance sheet and wealth table have been valuated in the Greater Hinggan Mountains.The result of valuation shows that there was a decreasing tendency for the values of forest land,the forest stocks and the forest social benefits,as well as an increasing tendency for the values of forest environment services from 1997 to 2003.All this reflects that forest land and the forest stocks have been over exploited and used in the sociaeconomic development in the Greater Hinggan Mountains in Heilongjiang.It also shows that the proportions of green GDP to GDP,and the forest resources to the wealth display the decreasing tendencies,indicating that the potential supports of forest resources to national economic development declined generally although the growth volume exceeded the consumption volume.This is an indication of sustainable management of forest resources after the implementation of natural forest protection project in the Greater Hinggan Mountains.Finally,this paper suggests that research on the policy of compensating ecology should be strengthened,and green wealth policy should be formulated so as to positively carry out the forest sustainable management countermeasures and to ensure the sustainable development and the green wealth growth in the Greater Hinggan Mountains in Heilongjiang in the future.