| Forest resources are the material basis and ecological carrier of sustainable human development,and they are also the largest surviving capital and green wealth of a nation.Since the beginning of the new century,along with the economic and social development and the continuous improvement of the living standards of residents,the scarcity of various natural resources such as forest resources has been continuously highlighted.As a result,countries around the world have generally strengthened the protection and management of natural resources.China is a country with a large forest resource.In the process of moving toward a country with a strong forest resource,it is imperative to strengthen the management and supervision of forest resources assets.Under the inspiration of the major institutional innovation of the natural resource balance sheet,the work of forest resource assets assessment will not only help the preparation of the balance sheet of forest resources more efficiently,but also promote the innovation and construction of the forest resource management system and mechanism.Based on the urgent needs of theoretical and practical work for the assessment of the value of forest resources assets,this paper first elaborates the relevant important concepts and theoretical basis for the evaluation of forest resources assets value.Then according to the understanding of the value composition of forest resources assets,and referring to the forest resources assets assessment technical specification(LY/T2407-2015)and the forest ecosystem service function assessment standard(LY/T1721-2008),the value evaluation system of the county forest resources assets is constructed.The assessment system for resource assets and the specific accounting indicators;and then select Chengkou County of Chongqing Municipality with forest resources as the regional characteristic resource,and evaluate and dynamically analyze the value of the forest resources at the beginning of the year in 2012 and the end of 2015 in order to be able to provide efficient and refined management services for forest resource assets.Research shows:(1)The total value of forest resource assets showed that the Chengkou County was 36 billion 483 million 800 thousand in 2012 and 38 billion 851 million 900 thousand yuan in 2015.respectively,8.576 times and 9.133 times that of GDP in the year of the county.The value added by 2 billion 368 million 100 thousand yuan in the evaluation period was 6.491%,and the per capita green wealth increased from 146 thousand and 220 yuan to the end 155 thousand of the period,and the increase was6.004%.The total value and per capita green wealth have been greatly improved.(2)The internal composition of forest resources assets,at the beginning and end of the year,the economic value is 13 billion 547 million 200 thousand yuan,14 billion 197 million 400 thousand yuan.The value of ecological system at the beginning and end of the period was 22 billion 936 million 600 thousand yuan and 24 billion 654 million 500 thousand yuan,of which the value of forest resource assets ecosystem services accounted for 62.868% and 63.458% of the total value at the beginning and end of the period,and the ecological service function value of the forest resource assets was far greater than the economic value.(3)The result of the internal composition of ecological value is: the value of conservation water source > the value of fixed carbon and oxygen release > the value of biodiversity conservation > the amount of conservation soil value > the amount of purified atmospheric value.The result of the internal composition of economic value is that,value of forest resources > value of woodland resources.The result of value composition of forest resources is: value of middle-age forest > value of near-mature forest > value of young forest > value of mature forest > value of over-mature forest stock > value of sparse forest land stock >value of scattered wood accumulation >accumulative value of four adjacent trees.Changes in the internal structure of woodland value.In 2012,the value series of woodland resources assets are:forestland > suitable forest land > shrubbery land >open forest land > nursery land >non-standing woodland >unforested land.In 2015,the value of woodland resource assets is sorted as follows: forestland > shrub land > suitable forest land > unforested land > non-standing forest land > open woodland > nursery land,there are certain changes in the value series of woodland types.(4)In terms of the value of forest resources assets in villages and towns,street offices and forest farms,there is an overall trend in the assessment period.the decline of forest resources assets in some areas should be observed,and the dynamic monitoring and management of forest resources in this special area should be strengthened. |
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