CAJ | 학술논문

边际机会成本理论作为自然资源定价方法的重大突破，反映了森林环境资源利用的生产成本、使用者成本和外部成本，体现了可持续发展思想，有效弥补了传统环境资源定价中的诸多缺陷。目前该理论多应用于水、煤炭等资源的定价上，而在森林环境资源定价中的研究相对较少，且缺乏较为系统、完善的边际机会成本定价体系。文章在对边际机会成本定价机理深入分析的基础上，结合森林环境资源特点，明确其边际机会成本的具体构成，拓宽了三大成本的估算角度，并以森林生物多样性价值评估为例，分别给出更为精确和具体的计算方法，从而为开展森林环境资源价值核算提供理论支持。
변제궤회성본이론작위자연자원정개방법적중대돌파，반영료삼림배경자원이용적생산성본、사용자성본화외부성본，체현료가지속발전사상，유효미보료전통배경자원정개중적제다결함。목전해이론다응용우수、매탄등자원적정개상，이재삼림배경자원정개중적연구상대교소，차결핍교위계통、완선적변제궤회성본정개체계。문장재대변제궤회성본정개궤리심입분석적기출상，결합삼림배경자원특점，명학기변제궤회성본적구체구성，탁관료삼대성본적고산각도，병이삼림생물다양성개치평고위례，분별급출경위정학화구체적계산방법，종이위개전삼림배경자원개치핵산제공이론지지。
The theory of marginal opportunity cost as a significant breakthrough of resource pricing method reflects the production cost, user cost and environmental cost of the resource utilization, embodies the idea of sustainable development and compensates for several defects on traditional environmental resource pricing effectively. At present the theory is widely applied in coal and water resource pricing, but the research on forest environmental resource pricing is relatively scarce. Especially there is a lack of systematic and complete theory of marginal opportunity cost pricing. This paper combines with the forest environment resources characteristic on the basis of marginal opportunity cost theory and its current application, illustrates the specific composition of the marginal opportunity cost on forest environment resources, expands the estimating angle of three major cost and taking the value assessment of forest biodiversity for example carries out the more accurate and concrete pricing method. It will certainly provide theoretical suslain for evaluation accounting of forest environmental resource.