中文摘要：

在森林采运作业的成本核算中,不仅要考虑采运作业的各项劳动消耗和物化劳动,还应合理考虑到森林采运作业的环境成本。以天然林择伐试验样地的跟踪调查数据为基础,从涵养水源价值、保持水土价值、固碳释氧价值3方面对南方丘陵山地不同强度采伐经营的环境成本进行定量研究。结果表明,弱度择伐环境成本较小,仅1.7元/m3,中度、强度择伐环境成本分别为弱度的5.1、12.2倍,极强度择伐的环境成本最大,达到25.3元/m3,是弱度择伐的16.2倍;皆伐由于收获量大,其单位采伐量环境成本为弱度择伐的14.9倍,低于极强度采伐。研究结果有助于人们对林业生产的效益有进一步的认识,也期待能对继续本领域的研究有参考价值。

英文摘要：

In the forest harvesting cost accounting,it is not only need to consider cutting cost of labor,but should also consider environmental costs,thus to compensate the negative impacts of forest harvesting to economical benefits and ecological benefits.In this paper the environment cost of cutting operating were evaluated based on the data of tracking investigation of natural forest selective cutting plots.The plots were set up in Dayuan Forest Logging and Regeneration Station located in Jian＇ou County,Fujian Province.The experimental stands were harvested by selective cutting of different intensities（low intensity of 13.0% in volume,medium intensity of 29.1%,high intensity of 45.8%,over-high intensity of 67.1%）in November,1996.The un-cutting and clear cutting plots were set as controls.In July,2006,the regeneration investigation was conducted again,forest litters were collected and soil sections were examined in every plot as well.Thus environmental costs of logging operations were evaluated quantitatively from the conversed values of water and soil conservation,carbon sequestration and oxygen releasing.The results show that environmental cost of low intensity selective cutting is the least,only 1.7 Yuan/m3,while that of medium and high intensity cutting were 5.1 Yuan/m3,12.2 times of that of low intensity.Over-high intensity selective ranks the highest,which is 27.6 Yuan/m3,and is 16.2 times of that of low intensity selective cutting.Due to its more timber volume harvesting,the cost of clear-cutting is lower than that of over-high selective which is 14.9 times of that of low intensity.The findings are helpful to understanding forestry production benefit.