森林资源资产负债表核算系统研究

doi:10.31497/zrzyxb.20190610

Abstract

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

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.

Figures/Tables 8

Fig. 1

Table 1

Table 2

Table 3

Table 4

Table 5

Table 6

Fig. 2

References 19

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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 生态公益林地	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 商品林林地	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 灌木林地	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 用材林	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 其他林木	7.2 四旁树	—	百株	万元

类别	账户	数量单位	价值单位
林地资源负债	应造林采伐迹地	面积/hm²	万元
	应造林火烧迹地	面积/hm²	万元
	应退还违规占用林地	面积/hm²	万元
	应补偿林地总量低于红线	面积/hm²	万元
	其他应恢复林地	面积/hm²	万元
林木资源负债	超限额采伐应减少采伐量	蓄积量/m³	万元
	盗伐林木应减少采伐量	蓄积量/m³	万元
	自然灾害应减少采伐量	蓄积量/m³	万元
	其他应恢复林木资源量	蓄积量/(m³/百株)	万元

类别	账户	数量单位	价值单位
林地资源净权益	国有林地净权益	面积/hm²	万元
林地资源净权益	集体林地净权益	面积/hm²	万元
林木资源净权益	国有林木净权益	蓄积量/(m³/百株)	万元
	集体林木净权益	蓄积量/(m³/百株)	万元
	个人林木净权益	蓄积量/(m³/百株)	万元
	其他林木净权益	蓄积量/(m³/百株)	万元

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
资产项目	数量	价值	数量	价值	负债和净权益项目	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	—		—

Study on the accounting system of forest resources balance sheet

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