中文摘要：

森林环境资源价值评估是实施生态效益补偿和绿色GDP核算的重要基础，对其进行科学合理的定价，将加快推动森林资源纳入环境经济一体化核算工作的进程。条件价值法（CVM）作为森林环境资源价值评估的一种直接方法，对于评估“非市场化产品或服务”的价值，特别是森林环境资源的社会价值具有重要意义。考虑到该类非使用价值的分量众多，实际核算时应先进行系统分类，然后逐一加以测算。本文正是在此基础上，通过森林环境资源的供求分析，采用开放式支付卡法作为CVM的引导技术，对武夷山自然保护区居民消费意愿进行实地调查，并结合Logistic模型、因子分析确定社会价值的具体构成。最后，根据非参数估计方法计算个人支付意愿，从而极大提高了研究结果的有效性。

英文摘要：

The evaluation accounting＇ of forest environmental resource as the basis of Forest Ecological Benefit Compensation and Green GDP Accounting, whether we assess its value reasonably or not, will accelerate the progress of bringing forest resource assessment into accounting system of Environmental and economic integration. Contingent Value Method （CVM） as a mostly used direct valuation method of environment and resources, is vital important to the valuation of non - market good or service, espe- cially the non - use value of environment and resources. However, because of the numerous component of non - use value, we should implement the systematically classification on actual accounting research and then reckon it respectively. This paper did some supply and demand analysis of Forest Environmen- tal Resource on the basis of these argmnent, adopted the Open - end Payment Card Method as the guidance of CVM, made an investigation on urban residents XciUinguess to pay for ecological forest in Wuyishan Natural Reserve, defined the specific composition of forest social value based on logistic model and factor analysis, according to the non -parametric estimation calculated the average willing- ness to pay for ecological forest resource, and greatly improved the validity of research findings.