・森林会計の背景・目的 (The background and the purpose of the research and development of the accounting framework for sustainable forest management (Forest Accounting) )
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・森林会計に関する論文 (Theses on the Forest Accounting)
[査読付き論文]
植村哲士（2009）「持続可能な森林経営」から見た森林会計に関する先行研究の再検討：持続可能な森林経営のための会計枠組みの開発に向けて, 公会計研究, 10(2), 45-64, 日本語
（Uemura, T. (2009) Literature review on forest accounting from the sustainable forest management perspective: toward developing the accounting framework for the sustainable forest management, Journal of public sector accounting, 10(2), printing, (Japanese only))
この論文は、森林会計に関する文献レビュー論文になっています。森林経営の持続可能性の観点から、マクロの環境資源勘定や林業会計、森林環境会計について再検討して、持続可能な森林経営を実現する森林会計の開発において考慮すべき要件とは何かについて議論したものです。
（This paper is the literature review on the forest accounting for sustainable forest management. From the viewpoint of the sustainability of forest management, the paper reviewed the previous researches on the Macro environment and resouce accounting in SNA, forestry accounting and forest environmental accounting and analyses the essential factors in order to develop the accounting framework for the sustainable forest management.)
植村哲士（2009）「日南町における40年間にわたる森林管理労働力に関する持続可能性ギャップ分析
（Uemura, T. (2009) Sustainability gap analysis of the labour force for fourty years of forest management in the town of Nichinan in Japan, Journal of forest economics, printing.(Japanese only))
[Abstract] This study presents the estimation methodology of sustainability gap between forestry labour supply and demand in 40 years considering typical forest management works such as silviculture, thinning and clear cutting with reference to the indicator 6.3.a in the Montreal Process. The developed methodology applied for the private forest management in the town of Nichinan as a case study in order to assess the sustainable forest management of them from the labour force perspective. The estimation result showed a huge gap between forestry labour supply and demand in the standard management plan. In addition, the assessment of sustainability gap showed the possibility of the improvement sustainability in the long-term clear cutting plan and no clear cutting plan compared with the standard clear cutting plan. This result suggests that the improvement of forestry labour supply as an exogenous variable is a critical point for achieving sustainable forest management in Japan.
最終更新日 2013年2月22日（金曜）13:53