Research On Forest Resource Balance Sheet In Our Country

In the third Plenary Session of the 18 th CPC Central Committee,"natural resources balance sheet" was first proposed as a new concept.The natural resources balance sheet is a prospective subject,and it can help build ecological civilization,so it is highly valued by the party and the government.Forest resources are subconcepts of natural resources,and the research on forest resources balance sheet has become a hot issue.At present,how to define the constituent elements of the report and how to build its framework has not reached a unified conclusion in academia and practice,and the subject is at the exploratory stage.The paper is based on the basic theory of traditional accounting,the theory of forest resources management by assets running,the theory of forestry sustainable development,the theory of forest resource assets assessment and so on.This paper explores the significance of forest resources balance sheet,summarizing present situation of the research both at home and abroad,defining the related concepts of forest resources balance sheet,and summarizing a set of theoretical system which includes the compiling goals,basic assumptions,accounting principles,basic elements,metering methods and so on.Secondly,the paper sets up account based on existing achievements and pilot experience,and trying to construct basic framework of our country's forest resources balance sheet from the dimensions of physical volume and value volume.And by collecting the relevant data,the forest resource balance sheet of S county is compiled.Finally,this paper summarizes the problems on the forest resource balance sheet research and puts forward some advices with certain guiding significance,in order to provide some theoretical reference for the research work.In this paper,the results show that the accounting system of forest resources assets and liabilities consists of the physical quantity accounting table of forest resources assets,the annual change table of forest resources and the value accounting table of the forest resources assets and liabilities.And the design of the value accounting table of forest resource assets and liabilities is similar to the traditional corporate balance sheet.So accounting items are composed of assets,liabilities and net assets,and it satisfies "forest resources net assets = forest resources assets-forest resources liabilities".