| The harmonious and stable ecosystem plays an irreplaceable role in any biosphere,which affects all aspects of the natural environment by regulating soil and water,maintaining climate,and building biological gene banks.In China,the construction of ecological civilization and a beautiful China is one of the basic principles of national construction.The slogan of "gold and silver mountains are not as good as clear waters and green mountains" also shows that the value that ecology creates for people is precious and scarce.From the perspective of ecology,forest ecosystem,as the most extensive ecosystem on the land in the world,is very important to human economic construction,civilization construction and other dimensions.This paper aims to scientifically compile and apply the balance sheet of forest resources of Yangkou State-owned forest farms in Fujian province,and provide decision-making reference for exploring the sustainable forest management of case forest farms.The specific research contents include the following four aspects:First of all,the scientificity and rationality of forest resource balance sheet preparation are analyzed based on sustainable development theory,environmental and resource accounting theory,public goods theory and externality theory.Through the induction and combing of relevant research results,the research hotspots and research frontiers of forest resource balance sheet and resource value accounting methods are explored.Secondly,design the balance sheet of Fujian Yangkou state-owned forest resources forest farm.It analyzes the development of state-owned forest farm in Fujian Yangkou from the three aspects of natural environment,forest resources and social economy,follows the basic principles of the design of forest resources and balance sheet,establishes the accounts of assets,liabilities and net assets,and defines the measurement method according to the designed accounts.Furthermore,the material quality and value of the forest resource balance sheet are calculated;the final forest resource balance sheet is completed and analyzed.The results of the study show that,In 2010,2013,2016 and 2019,the forest resource assets of state-owned forest farms in Fujian Yangkou were 178,096,700 yuan,185,477,600 yuan,197,702,500 yuan and 337,629,800 yuan;The liabilities were 1.212,400 yuan,1.810,900 yuan,2.322,600 yuan and 2.934,200 yuan respectively;Net assets were 176,884,300 yuan,183,666,700 yuan,195,379,900 yuan and 334,695,600 yuan respectively,Net assets are all greater than zero,And net assets in 2019> net assets in 2016> net assets in 2013> net assets in 2010,It shows that the investment performance of Fujian Yangkou state-owned forest farm in forest has improved,Forest resources have produced positive benefits to the economic development of the forest farm and the residents’ life,The forest management of the forest farm is effective,This provides an important financial information reference for the subsequent forest resource planning of the forest farm.Finally,based on the sustainable management of Fujian Yangkou State Forestry and the state of forest resources assets and liabilities,the paper makes relevant recommendations from the dimensions of compilation and application: compiling a forest resources balance sheet requires improving the consistency and regulation of balance sheet compilation and accounting methods,improving forest resources data collection and management,and strengthening on-site forest management and training of relevant professional knowledge.The application of the forest resources balance sheet can help formulate sustainable development planning and promote the construction of ecological civilization and the policy-oriented management of forest resources. |
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