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森林资源资产抵押贷款概念框架研究的主要理论依据是资源与环境经济学理论、法学理论(关于产权)、金融学理论和会计学理论。在此基础上,构建了森林资源资产抵押贷款的广义和狭义概念,并解释概念内涵,讨论概念外延。指出,限于法律环境和科技条件,目前我国的森林资源资产抵押贷款属于狭义概念范畴;随着环境的不断改善,森林资源资产抵押贷款将向广义概念范畴逐步推进。
The main theoretical basis of the research on the conceptual framework of forest resources asset-backed loans is the economics of resources and environment, the theory of law (about property rights), the theory of finance and the theory of accounting. On this basis, we construct the broad and narrow concepts of forest resources asset-backed loans and explain the connotation of the concepts and discuss the conceptual extension. It points out that due to the legal environment and technological conditions, at present our country’s forest resources and asset-backed loans belong to the narrow concept category. With the continuous improvement of the environment, the forest resources and asset-backed loans will be gradually promoted to the broader concept category.