Research On Design Mechanism And Realization Path Of Forest Resource Balance Sheet Based On Green Development

Green development has become an important principle and basic strategy for the construction of socialism with Chinese characteristics,which requires forestry to undertake the great mission of building a solid ecological security barrier and consolidating the ecological foundation.Serving a variety of ecosystems,forests play a key role in creating the ecological civilization.In line with the requirements of the times,the nation’s forestry development mode has shifted its focus from the pursuit of economic benefits to ecological benefits,where ecological construction becomes the mainstay.Due to market failures caused by public products,externality and other reasons,the contribution of forests to the social well-being is mostly through a non-market-oriented approach,which cant be valued for lacking of a scientific value evaluation system.The traditional forest resource accounting system is limited to the industries like wood product and forest product.The serving value of the forest resource ecosystem hasnt yet to be accounted.As a result,the contribution of forest resources and the ecological environment is not reflected in the existing national economic accounting system.In order to scientifically evaluate the overall value of forest resources,and make up for the lack of information disclosure of forest resources ecosystem service value,it is imperative to build a new forest resources accounting system.From the perspective of green development and with a context of transformation of national strategy and forestry development mode,guided by the "two mountains" theory and balance sheet theory,this paper explores the design mechanism and implementation path of forest resource balance sheet by researching references,theoretical analysis,factor analysis,and so forth.On the basis of literature analysis,the theoretical framework of forest resource balance sheet construction is explored.On the basis of deductive analysis and empirical analysis,the confirmation,measurement and presentation of forest resource assets,liabilities and net assets is studied,and the safeguard measures for the preparation of forest resource balance sheets are explored.The research is divided into three parts:Firstly,the paper studies the institutional mechanism of forest resource balance sheet compilation.It discusses the institutional arrangements of natural information disclosure in corporate and government financial reports under the existing governance system;studies the theoretical basis of constructing the natural resource balance sheets and forest resource balance sheets;proposes that the forest resource balance sheet provide basic data for the preparation of natural resource balance sheet,government balance sheet,and national balance sheet,and provide information guarantee for enriching and improving the national macro-governance system.Secondly,the paper studies the accounting mechanism of forest resource balance sheet compilation.It establishes the conceptual framework system of the forest resource balance sheet;puts forward the basic principles covering the report subject,object,goal,hypothesis,information quality requirements,and accounting methods.It also studies the logical relationship between the forest resource balance sheet items and determines the accounting elements and equations.Through questionnaire surveys,an exploratory study is conducted on the rationality,structure,and items of the proposed forest resource balance sheet.Thirdly,the paper explores the compilation path of forest resource balance sheet.Under the guidance of the accounting theory,it builds the structure and item categories of the forest resource balance sheet.The establishment of a forest resource asset item should consider its service function and element confirmation conditions.The item measurement should take more consideration of its actual cost or open market prices.Forest resource debt is the price paid for compensating for the depletion of forest resources caused by human factors.It is the accrued future expenditure to maintain the sustainable development of forest resources.The amount of forest resource assets and liabilities should be depreciated based on flow indicators.Combined with the continuous inventory data of forest resource,the forest value is calculated by using the forest resource value evaluation method.The research results show that our nation’s forest resources assets are huge in scale and have made great contributions to economic and social development;the value of ecosystem services created is far greater than the economic value,and the ecological benefits are significant;the net assets are currently at a relatively high level,and the value created by forest resources is far greater than that of forest resources that need to be invested.The purpose of this paper is to build a forest resource information system that can reflect the economic,ecological,and social benefits of forest resource.It also provides support for realizing the sustainable use of forest resource and promoting the coordinated development of forest economy,society,and ecology.The theoretical contribution of this paper lies in its research on the balance sheet of forest resources,which enriches the balance sheet theory,expands the research fields of related disciplines,and expands the scope of forest resources accounting.It has certain academic value.The practical significance lies in that the balance sheet of forest resources in this paper can promote the construction of China’s macroeconomic governance system,promote the rational and effective utilization of forest resources,provide evidence support for the outgoing audit of natural resources assets of leading cadres,improve the public’s awareness of ecological and environmental protection,and enrich and improve China’s natural resources information disclosure system.