JOURNAL OF NATURAL RESOURCES ›› 2019, Vol. 34 ›› Issue (6): 1245-1258.doi: 10.31497/zrzyxb.20190610

• Resource Evaluation • Previous Articles     Next Articles

Study on the accounting system of forest resources balance sheet

Wei-min ZHANG(), Chen-ying LI   

  1. School of Economic and Management, Beijing Forestry University, Beijing 100083, China
  • Received:2018-10-27 Revised:2019-04-01 Online:2019-06-20 Published:2019-06-20

Abstract:

Forest resources are important natural resources. Preparing the forest resources balance sheet helps integrate forest resource management into the ecological civilization performance appraisal system, and it will be greatly significant to sustainable and ecological security. Based on analyzing the current research of forest resources accounting and natural resources balance sheet, the paper takes the forest resources balance sheet as an information system which serves government's forest resources administration. On the basis of this objective, an accounting system of forest resources balance sheet is built by combining the theory and methods of financial accounting with the characteristics of China's forest resources management. For preparing forest resources balance sheet, the paper defines forest resources assets, forest resources liabilities, and forest resources net equity as the three accounting elements, and sets accounts for the three accounting elements. The forest resources liabilities mainly account for the unfinished statutory responsibilities and the unfinished bottom line targets in forest resource management of reporting entity. Then, the paper designs the statement form of forest resources balance sheet according to the relationship of assets equal equity, which composes a reporting system with statement of changes in forest resources assets, statement of changes in forest resources liabilities and net equity. Further, the paper puts forward the dynamic accounting process based on forest resources inventory data and forest resources change information, and the accounting method based on double-entry accounting. By this accounting system, it could achieve the goal of preparing forest resources balance sheet every year.

Key words: forest resources balance sheet, forest resources administration, account, statement, accounting process