Forest gardens (FGs) are tree-dominant land uses in Sri Lankan farming enterprises. Although FG financial performance has been described, their overall contributions to farming enterprises remain unclear. This information is critical given the global quest for financially viable, sustainable agricultural models. Farming enterprises include On-farm (land uses: FGs, paddy, cash crops, plantations, swidden/chena plots, livestock), Off-farm (employment, trading, grants, welfare) and household components. Forest garden financial performance was compared with other enterprise components in short-(reference year, 2012–2013) and long-terms (beyond 2013). Financial data were collected for 85 farming enterprises in nine locations of the Intermediate zone using Household Income and Expenditure surveys and quantified using accounting procedures. In the short-term, 49% of On-farm income was the value of household consumption while 54% of On-farm expense the value of household contributions. FGs contributed 29% to food and fuelwood self-sufficiency, generated the highest profit, were the most financially efficient land use, and average FG profit (Current assets) was greater than enterprise profit. In the long-term, FGs had the highest number of timber and fuelwood species (biological assets). Their average net realisable value (NRV) was 90% of total NRV for biological assets from all land uses. Since FGs occupied 68% of the study area, their substantial biological and land assets had high Non-Current asset values. Average FG Non-Current asset values accounted for 79% of Total Equity and were farmers' core ownership interest in enterprises. Forest gardens increase the financial viability of farming enterprises. Their financial contributions warrant recognition in national economic performance assessments.

中文翻译：

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森林花园提高了斯里兰卡农业企业的财务可行性

森林花园 (FG) 是斯里兰卡农业企业以树木为主的土地用途。尽管已经描述了 FG 的财务业绩，但它们对农业企业的总体贡献仍不清楚。鉴于全球对财务上可行的可持续农业模式的追求，这些信息至关重要。农业企业包括农场（土地用途：FG、稻谷、经济作物、种植园、荒地/chena 地块、牲畜）、非农场（就业、贸易、赠款、福利）和家庭组成部分。在短期（参考年，2012-2013 年）和长期（超过 2013 年）将森林花园财务业绩与其他企业组成部分进行了比较。使用家庭收入和支出调查收集了中间区 9 个地点的 85 家农业企业的财务数据，并使用会计程序进行了量化。在短期内，49% 的农场收入是家庭消费价值，而 54% 的农场支出是家庭贡献价值。FG 对粮食和薪材自给自足贡献了 29%，产生的利润最高，是最经济高效的土地利用，平均 FG 利润（流动资产）大于企业利润。从长远来看，FG 的木材和薪材种类（生物资产）数量最多。它们的平均可变现净值 (NRV) 占所有土地用途生物资产总可变现值 (NRV) 的 90%。由于 FGs 占据了研究区域的 68%，其大量的生物和土地资产具有很高的非流动资产价值。平均 FG 非流动资产价值占总权益的 79%，是农民在企业中的核心所有权权益。森林花园提高了农业企业的财务可行性。他们的财政贡献值得在国家经济绩效评估中得到认可。