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Scientia Silvae Sinicae ›› 2013, Vol. 49 ›› Issue (12): 147-156.doi: 10.11707/j.1001-7488.20131221

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Research on the Accounting Issues for Forest Carbon Sinks:Review and Prospect

Liu Meijuan, Zu Jianxin, Shen Yueqin   

  1. Zhejiang A&F University Lin'an 311300
  • Received:2012-12-25 Revised:2013-01-24 Online:2013-12-25 Published:2014-01-01

Abstract:

Forest carbon sinks will be important ecological resources for the survival and development of forestry management organizations(such as forestry enterprises, state-owned forest farms etc.)under the carbon trading. It products new and significant financial impacts and accounting problems,which should be brought into the accounting system.The thesis reviewed the relevant literature, and also made a summary of the concept on forest carbon sinks,forest asset accounting, the accounting of carbon emission rights, measurement of forest carbon sinks. Finally, the paper prospected the development of forest carbon sinks accounting in aspects of its context and methods.

Key words: carbon trading, forest carbon sinks, accounting

CLC Number: