Construction Of Comprehensive Accounting Framework For Forest Assets

In recent years,China attaches great importance to the accounting of natural resource assets.The third plenary session of the 18th central committee of the communist party of China put forward the requirement of "preparing the balance sheet of natural resources and carrying out auditing for leaving office".In 2015,the Chinese academy of social sciences designed the balance sheet of natural resources,and trial-compiled the balance sheet of natural resources in 2002,2007 and 2012,which achieved gratifying results.In 2017,the 19th CPC report put forward "" the establishment of a state-owned natural resources asset management and natural ecology regulator to uniformly exercise the responsibility of ownership of natural resources assets owned by the whole people" ";The two sessions in 2018 decided that the state forestry administration,the ministry of land and resources and the state oceanic administration will no longer be retained,and efforts will be made to resolve problems such as insufficient ownership of natural resources and overlapping space planning.As a part of natural resources,forest resources have been paid attention by scholars.Forest asset value accounting is one of the research hotspots in academia.At present,scholars only use one accounting method for forest assets,that is,statistical accounting or accounting.The annotations of forest accounting and statistical accounting are inconsistent in the process of accounting.The mutual,combination and sharing of accounting data of economic indicators are poor.It is difficult to achieve mutual transformation and integration between the two.There is a lack of a comprehensive and unified comprehensive accounting framework to optimize the coordination between the two.This paper breaks the previous accounting pattern and constructs a comprehensive accounting framework for forest assets,aiming at making use of the advantages of accounting to compensate for the shortcomings of statistical accounting and to achieve the coordination between statistical accounting and accounting.Firstly,this paper introduces the research background and summary,and leads to the theoretical basis and hypothesis of the study,that is,the invariance theory of forest assets.Consumption Value Theory,Material Value Theory,Utility Value Theory and Philosophical Value Theory,which involve the accounting principles including productive principle,social principle,national principle and land principle,etc.Then starting from the characteristics of forest statistical accounting,this paper points out the shortcomings of statistical accounting,such as the total output of accounting period can not truly reflect the forest products.The circulation value of commodities,the limitation of added value,the inaccuracy of the scope of forest statistics,the emphasis on productive principles and the weakening of the value brought by the natural growth of forest trees,etc.By comparing the statistical accounting and accounting of forest trees,we can find out the reasons for the differences,which are mainly reflected in the principles,methods and investment of accounting.The confirmation of capital input,the definition of accrual basis,the treatment of intermediate consumption,inventory valuation,the treatment of gains or losses,accounting indicators,the value of non-conforming products and so on.In the fourth part of the article,the author designs a comprehensive accounting framework according to the growth characteristics of forest assets,coordinates and unifies the differences between the two kinds of accounting,eliminates the rough and refines,and optimizes the deficiencies of statistical accounting with the advantages of accounting.This paper standardizes the contents of the comprehensive accounting,including accounting principles,emphasizing land and origin.Then weaken the national principle;the confirmation of the investment of forest assets,according to the principle of asset preservation,will selectively capitalize the expenses during the cultivation of forest trees;the accounting of forest products,using the method of net realizable value and low cost,to ensure the true and accurate book value of forest trees;the optimization of added value,will be the index.The application cycle extends to the whole growth cycle or felling cycle of trees,and regards the natural net growth of trees as a production activity.Afterwards,this paper will coordinate the accounting elements and forestry indicators(income and total output,cost and intermediate consumption,profit and value added)to improve the efficiency of accounting and make full use of macro and micro information.In view of the comprehensive accounting framework,this paper designs the forest balance sheet,which absorbs the advantages of the accounting balance sheet and the statistical accounting account,and reflects the forest stock and flow information during the accounting period,and optimizes all these rights and interests columns,thus increasing the reasons for the change of forest assets(natural net growth of forest areas,net flow of forest).The presentation of the net expansion,installation,tending,afforestation,evaluation and value-added of the forest area and the value quantities of the various causes to reflect the composition of the owner’s rights and interests and the formation process of the value of the forest assets.In order to verify the applicability of the comprehensive accounting framework,this paper tries to calculate the value of forest assets in Heilongjiang province.The innovation of this article is that the independent business accounting,statistics,accounting organic unifies in together,to refine the advantages of two kinds of thinking,in combination with the practical situation of forestry in China,with the advantages of accounting to modify the defect of statistical calculation,the micro accounting information used in macro statistics,can develop a more accurate accounting of our country forest assets integrated accounting framework,and design special accounting forest tree asset value of the balance sheet,so as to realize the coordination and integration of statistical accounting accounting;Inadequate in that this study only from the theory Angle to prove the feasibility of comprehensive accounting framework,because the forest tree species,there are confused of the primeval forest,the author of heilongjiang province forest assets during the trial,not absolute guarantee covers all forest tree species,can only use available data to give maximum reasonable assurance.