Study On The Preparation Of The Balance Sheet Of Forest Resources

Since reform and opening-up,the economy of China grows vigorously.But too fast growth rate makes the Government blindly regard Gross Domestic Product as the main index to measure economic growth,which causes successive leading of the Government gain economic growth at the expense of resources and environment.If things go on like this,the homeland where we stand has been destroyed unprecedentedly.Simultaneously,the natural resources are seriously damaged.With the growth of Gross Domestic Product,our living environment and human health have also been seriously damaged.The Third Plenary Session of the eighteen Central Committee of the Communist Party of China proposed the protection of natural resources for the first time.This is expected to be achieved through the preparation of the natural resources balance sheet,to strengthen the supervision of leading cadres of governments at all levels during their term of office,and to prevent government leaders from using natural resources to advance to achieve economic growth and development.This clarifies our urgent need for a natural resource balance sheet.Forest is an important natural resource,and government developments at all levels is a key department that is entrusted management of forest resources in various regions and protects terrestrial forest ecosystem.Formation of the balance sheet of forest resources of government departments are of great practical significance for scientific guidance of forest resources protection,strengthening the supervision of forest resources and carrying out forest resources leave office audit.The paper combined with the existing various types of balance sheet preparation research,and on this basis,start from the objective of leaving office audit management of forest resources assets of leading cadres,sorted out the related concepts and basic theories related to assets and liabilities of forest resources,so as to define the relevant concepts needed for the preparation of the balance sheet,construct the report system,and describe the project and its measurement in detail.Simultaneously,combining current situation of forest resource management of city A and existing data,the paper established the balance sheet of forest resources.Then,the paper used them to analyze the performance of leaders.We hope that it can provide reference for the establishment of forest resources statement,and promote the set-up of forest resources accountability system.