JOURNAL OF NATURAL RESOURCES ›› 2019, Vol. 34 ›› Issue (6): 1245-1258.doi: 10.31497/zrzyxb.20190610
• Resource Evaluation • Previous Articles Next Articles
Received:
2018-10-27
Revised:
2019-04-01
Online:
2019-06-20
Published:
2019-06-20
Wei-min ZHANG, Chen-ying LI. Study on the accounting system of forest resources balance sheet[J].JOURNAL OF NATURAL RESOURCES, 2019, 34(6): 1245-1258.
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Table 1
The accounts of forest resources assets"
类别 | 一级账户 | 二级账户 | 三级账户 | 数量单位 | 价值单位 |
---|---|---|---|---|---|
林地 资源 资产 | 1 有林地 | 1.1 生态公益林地 | 1.1.1 天然林地 | 面积/hm2 | 万元 |
1.1.2 人工林地 | 面积/hm2 | 万元 | |||
1.2 商品林林地 | 1.2.1 乔木林地 | 面积/hm2 | 万元 | ||
1.2.2 竹林地 | 面积/hm2 | 万元 | |||
2 灌木林地 | 2.1 国家特别规定灌木林地 | — | 面积/hm2 | 万元 | |
2.2 其他灌木林地 | — | 面积/hm2 | 万元 | ||
3 疏林地 | — | — | 面积/hm2 | 万元 | |
4 未成林造林地 | — | — | 面积/hm2 | 万元 | |
5 无立木林地 | 5.1 采伐迹地 | — | 面积/hm2 | 万元 | |
5.2 火烧迹地 | — | 面积/hm2 | 万元 | ||
5.3 其他无立木林地 | — | 面积/hm2 | 万元 | ||
6 宜林荒山荒地 | — | — | 面积/hm2 | 万元 | |
7 其他林地 | — | — | 面积/hm2 | 万元 | |
林木 资源 资产 | 1 用材林 | 1.1 速生丰产用材林 | — | 蓄积量/m3 | 万元 |
1.2 其他用材林 | — | 蓄积量/m3 | 万元 | ||
2 防护林 | — | — | 蓄积量/m3 | 万元 | |
3 特用林 | — | — | 蓄积量/m3 | 万元 | |
4 薪炭林 | — | — | 蓄积量/m3 | 万元 | |
5 经济林 | — | — | 百株 | 万元 | |
6 竹林 | — | — | 百株 | 万元 | |
7 其他林木 | 7.1 散生木 | — | 百株 | 万元 | |
7.2 四旁树 | — | 百株 | 万元 |
Table 4
Forest resources balance sheet"
报告地区(单位): | 20XX年12月31日 | 单位:hm2、m3、百株、万元 | |||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
资产项目 | 期初数额 | 期末数额 | 负债和净权益项目 | 期初数额 | 期末数额 | ||||||
数量 | 价值 | 数量 | 价值 | 数量 | 价值 | 面积 | 价值 | ||||
林地资源资产 | 林地资源负债 | ||||||||||
有林地 | 应造林采伐迹地 | ||||||||||
(生态公益林林地) | 应造林火烧迹地 | ||||||||||
灌木林地 | 林地总量低于生态红线 | ||||||||||
(国家规定灌木林地) | 应退还违规占用林地 | ||||||||||
疏林地 | 其他应补偿林地 | ||||||||||
未成林造林地 | 林地资源负债合计 | ||||||||||
无立木林地 | 林木资源负债 | ||||||||||
(采伐迹地) | 超限额采伐应减少采伐量 | ||||||||||
宜林荒山荒地 | 盗伐林木应减少采伐量 | ||||||||||
其他林地 | 自然灾害应减少采伐量 | ||||||||||
林地资源资产合计 | 其他应恢复林木资源量 | ||||||||||
林木资源资产 | 林木资源负债合计 | ||||||||||
用材林 | 林地资源净权益 | ||||||||||
(速生丰产用材林) | 国有林地净权益 | ||||||||||
防护林 | 集体林地净权益 | ||||||||||
特用林 | 林地资源净权益合计 | ||||||||||
薪炭林 | 林木资源净权益 | ||||||||||
经济林 | 国有林木净权益 | ||||||||||
竹林 | 集体林木净权益 | ||||||||||
其他林木 | 个人林木净权益 | ||||||||||
林木资源资产合计 | 其他林木净权益 | ||||||||||
(森林覆盖率,%) | 林木资源净权益合计 | ||||||||||
(林木绿化率,%) | |||||||||||
森林资源资产总计 | — | — | 森林资源负债与净权益总计 | — | — |
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