期刊论文

中文

中南林业科技大学学报(社会科学版)

1673-9272

2024

18

01

71-81

10.14067/j.cnki.1673-9272.2024.01.007

2024HNKJB32:湖南省会计科研课题 :广西林业科技项目 2023-YB-5:湖南省注册会计师资产评估行业研究课题

本校为第一机构

林业碳汇作为成本最低的碳吸收手段,是实现碳中和的重要途径.基于 2008-2021 年 31 个省级行政区的数据,估算了林业碳汇的经济价值,并将其纳入当前的林业经济核算体系中,构建了以林业碳汇价值为正外部性产出的DEA-Malmquist效率分析模型.研究结果表明:总体上林业碳汇的经济价值较高,但区域间差异较大;2008-2018 年,四大林区林业碳汇经济价值的排序为西南林区＞东北林区＞南方林区＞北方林区,但在2021年南方林区反超东北林区,位居第二;林业碳汇效率呈现上升趋势,年增长速度达到31.9%,增速较高,在近三年来尤为突出;四大林区的林业碳汇效率的排序为南方林区＞北方林区＞西南林区＞东北林区,技术进步...

As the lowest-cost carbon absorption method,forestry carbon sink is an important way to achieve carbon neutrality.Based on the data of 31 provincial-level administrative regions from 2008 to 2021,this paper estimates the economic value of forestry carbon sink,which was incorporated into the current forestry economic accounting system,and constructed a DEA-Malmquist efficiency analysis model with forestry carbon sink value as positive externality output.Overall,the economic value of forestry carbon sink is high,but there are large regional diffe...