| In recent years,the rapid growth of China’s economy has produced contradictions between economic development and resource consumption and environmental pollution,which has severely restricted the sustainable development of China’s economy.In this context,in 2015,the State Council issued the “Preparation of the Pilot Plan for the Preparation of Natural Resources Balance Sheets”,suggesting that under the premise of monitoring and managing the natural ecology,an asset management institution should be established for state-owned natural resources.In this way,it is possible to supplement the ecological construction civilization system and improve The goal of ecological environment management requirements.The preparation of the natural resource balance sheet is to meet the needs of ecological civilization construction in the new era,and is also one of the important breakthrough directions in natural resource management.It is of great practical significance to China’s natural resource management work.The Three-North Shelterbelt is an important part of natural resources and a basic pilot project for the sustainable development of the Three-North region.After more than 40 years of continuous construction,both economic and social benefits are very significant and effective.The ecological security of the Three Norths has been maintained,and the coordinated and orderly development of society,economy,and ecology has been promoted.Exploring the preparation of the protection forest resource balance sheet has far-reaching theoretical and practical significance for strengthening the management of protection forest resources,reflecting the ecological contribution of protection forest resources at a specific point in time,and promoting the sustainable development of forest resources and economy.This article takes the preparation of the farmland shelter forest resource balance sheet in the northern Xinjiang region as the research object and conducts research on the accounting content,compilation principles,accounting element confirmation,accounting measurement methods,and data selection and calculation of the northern Xinjiang shelter forest resource balance sheet,and finally prepare A balance sheet of farmland shelterbelt resources.The research in this article provides theoretical and practical guidance for the construction of the "Three North Shelterbelt Balance Sheet" accounting system,the establishment of the ecological red line of shelterbelt resources,and the implementation of the accountability system for leading cadres.This paper clarifies the basis for the preparation of the Three-North Shelterbelt resource balance sheet,confirms the accounting elements of the Shelterbelt resource balance sheet,determines the combination of physical quantity and value for the accounting of the shelterbelt resource assets and liabilities,and clarifies the Three-North Shelterbelt resource assets The composition of the balance sheet reporting system.Finally,based on the 2017 and2018 farmland protection forest resource data in northern Xinjiang,the protection forest resource balance sheet was filled out.According to the report preparation results,it was found that the ecological value of the protection forest resources was much greater than the economic value.Economic development is of great significance. |
