A major problem faced by government as trustee of society charged with conserving the nation's forest environmental asset is that the standard Economic Account for Forestry (EAF) fails to measure the contribution of nature to total forest incomes and environmental assets. In the context of this government mission, the debate arises with regard to how to uncover the contribution of nature to the total forest incomes enjoyed by people through a refined accounting framework which extends the EAF. The latter is applied by the statistics office to estimate the values added of timber, firewood, cork, resin, industrial nut and other non-woody final products of the forest at national/sub-national scale. Bearing in mind this narrow scope of the EAF, this research proposes the application of the experimental Agroforestry Accounting System (AAS), which extends the forest incomes and environmental asset estimates by applying simulated exchange values stated/revealed by consumers for non-market public goods and services. We apply the EAF and AAS frameworks to 12 large publicly-owned protected conifer forest farms which are not available for sale on the competitive land market and which cover an area of 47,262 ha in Andalusia-Spain. In this conifer farm case study, the EAF considers the economic activities of timber, firewood, aromatic plants and residential service. The AAS adds to the EAF activities those of grazing, conservation forestry, hunting, livestock, agricultural crops, livestock-keeper private amenity, fire services, free access recreation, mushrooms, carbon, landscape conservation, threatened wild biodiversity and water supply runoff stored lower down the watershed in public reservoirs. The objectives of this conifer farm case study are, first, to compare the final products and incomes estimated by applying the EAF and AAS frameworks and, second, to measure the sensitivity of conifer farm environmental assets to changes in land ownership rights and discounting rates in accordance with the AAS results. The conifer farm results show total income measured by the AAS is 38 times higher than the EAF net value added (NVA) for the 2010 period. The AAS economic activities of forestry conservation, fire services and landscape conservation activities generate 71% of the conifer farm labour compensation. The AAS opening environmental asset measured at the assumed competitive real baseline discounting rate of 3% is 6371.6 €/ha, which is 3.7 times lower than it would be if the conifer farm was available for sale on the competitive land market. The change in the baseline discounting rate chosen, from 3% to 1.5%, would lead to an increase of 116% in the value of the opening environmental asset. The above results reveal the inconsistent EAF measurement of total conifer farm incomes. The sensitivity analysis underlines the important effects on the environmental asset arising from changes in land ownership rights and discounting rates.

政府作为负责保护国家森林环境资产的社会受托人所面临的主要问题是，标准的林业经济账户（EAF）无法衡量自然对森林总收入和环境资产的贡献。在执行这一政府任务的背景下，人们开始争论如何通过扩展EAF的精细会计框架来揭示自然对人们所享受的森林总收入的贡献。统计办公室使用后者来估算国家/国家以下级别的森林的木材，薪柴，软木，树脂，工业坚果和其他非木质最终产品的增加值。考虑到渔业生态系统方法的范围狭窄，这项研究提出了实验性农林业会计系统（AAS）的应用，它通过应用消费者为非市场公共产品和服务陈述/显示的模拟交换价值来扩展森林收入和环境资产估算。我们将EAF和AAS框架应用于12个大型国有保护针叶林农场，这些农场在竞争激烈的土地市场上无法出售，并且占西班牙安达卢西亚自治区47,262公顷的面积。在此针叶树农场案例研究中，EAF考虑了木材，薪柴，芳香植物和住宅服务的经济活动。AAS在EAF的活动中增加了放牧，林业保护，狩猎，牲畜，农作物，牲畜饲养者的私人便利设施，消防服务，免费使用的娱乐活动，蘑菇，碳，景观保护，受威胁的野生生物多样性和供水径流存储在公共水库的分水岭以下。针叶林案例研究的目标是，首先，通过应用EAF和AAS框架来比较最终产品和估计的收入；其次，衡量针叶林环境资产对土地所有权和折价率变化的敏感性。根据AAS结果。针叶树农场的结果显示，AAS测算的总收入比2010年同期的EAF净增加值（NVA）高38倍。林业，消防和景观保护活动的AAS经济活动产生了针叶树农场劳动报酬的71％。以假设的竞争性实际基准折现率3％衡量的AAS开放式环境资产为6371.6€/ ha，这比在竞争激烈的土地市场上出售针叶树农场的价格低3.7倍。选择的基准折现率从3％更改为1.5％，将导致期初环境资产的价值增加116％。以上结果揭示了针叶农场总收入的EAF度量不一致。敏感性分析强调了土地所有权和贴现率变化对环境资产的重要影响。以上结果揭示了针叶农场总收入的EAF度量不一致。敏感性分析强调了土地所有权和贴现率变化对环境资产的重要影响。以上结果揭示了针叶农场总收入的EAF度量不一致。敏感性分析强调了土地所有权和贴现率变化对环境资产的重要影响。