Development of Natural Resources Balance Sheet Accounting System—Taking Forest Resources as an Example

doi:10.13466/j.cnki.lyzygl.2020.03.005

Abstract

Abstract:

The scientific design of natural resource balance sheet plays a key role in establishing an ecological civilization performance appraisal system,and it is an important measure to strengthen the natural resource management.Based on the studies of current natural resource balance sheet,using theoretical methods and techniques of accounting as reference,this paper proposes the theoretical framework of natural resource asset accounting.It takes forest resources as an example to develop a forest resources balance sheet accounting system,and puts forward the accounting process from the forest resources survey data to the forest resources balance sheet accounting,which aims to provide a basis for the compilation of natural resources balance sheet.

Key words: accounting theory, natural resources balance sheet, forest resources, value accounting, theoretic framework

CLC Number:

F205

HU Yaosheng, YU Liyao, WU Jianwei. Development of Natural Resources Balance Sheet Accounting System—Taking Forest Resources as an Example[J]. FOREST RESOURCES WANAGEMENT, 2020, (3): 22-25.

Figures/Tables 4

Tab.1

Tab.2

Tab.3

Fig.1

References 9

[1]	张卫民, 王会, 郭静静. 自然资源资产负债表编制目标及核算框架[J]. 环境保护, 2018(11):39-42.
[2]	蒋立, 张志涛. 森林资源核算理论研究国际进展综述[J]. 林业经济, 2017(7):70-83.
[3]	封志明, 杨艳昭, 闫慧敏, 等. 自然资源资产负债表编制的若干基本问题[J]. 资源科学, 2017,39(9):1615-1627. doi: 10.18402/resci.2017.09.01
[4]	胡文龙, 史丹. 中国自然资源资产负债表框架体系研究——以SEEA2012、SNA2008和国家资产负债表为基础的一种思路[J]. 中国人口·资源与环境, 2015,25(8):1-9.
[5]	杨世忠, 陈波, 杨睿宁. 论中国自然资源资产负债表编制的坐标系选择及其方法逻辑[J]. 河北地质大学学报, 2017,40(1):65-72.
[6]	张卫民. 自然资源负债的界定和确认——兼论自然资源核算的国际惯例与中国需求[J]. 南京林业大学学报:人文社会科学版, 2018,18(3):51-57,66.
[7]	杨世忠, 曹梅梅. 宏观环境会计核算体系框架构想[J]. 会计研究, 2010(8):9-15.
[8]	杜文鹏, 闫慧敏, 等. 自然资源资产负债表研究进展综述[J]. 资源科学, 2018,40(5):875-887. doi: 10.18402/resci.2018.05.01
[9]	沈镭, 钟帅, 何利, 等. 复式记账下的自然资源核算与资产负债表编制框架研究[J]. 自然资源学报, 2018,33(10):1675-1685.

类别	总分类账户	类别	总分类账户
林地资产	1有林地	林木资产	1用材林
	2疏林地		2防护林
	3灌木林地		3特用林
	4未成林造林地		4经济林
	5无立木林地		5薪炭林
	6宜林荒山荒地		6竹林
	7其他林地		7其他林木

类别	总分类账户	类别	总分类账户
林地负债	1应造林的采伐迹地	林木负债	1超限额采伐
	2应造林的火烧迹地		2盗伐毁林
	3林地总量低于生态红线		3森林火灾毁林
	4违规占用林地		4其他自然灾害毁林
	5其他		5其他应恢复资源量

类别	总分类账户	类别	总分类账户
林地净权益	1国有	林木净权益	1国有
	2集体		2集体
			3个人
			4其他

[1]	BAI Xingwen, HU Sheng, BU Rigude, YANG Fan. Analysis and Research on the Docking Scheme of Forest Stock Data Between Continuous Inventory of Forest Resources and Forest Resource Planning and Design Investigation [J]. Forest and Grassland Resources Research, 2023, 0(5): 142-147.
[2]	ZHOU Mei, LI Chungan, YANG Chengling, LI Zhen. Experiments on Estimating Planted Forest Inventory Attributes Based on UAV-LiDAR Data [J]. FOREST RESOURCES WANAGEMENT, 2023, 0(3): 90-97.
[3]	ZENG Weisheng, YANG Xueyun. Analysis of Timber Forest Resources Status and Timber Safety Analysis in China [J]. FOREST RESOURCES WANAGEMENT, 2023, 0(1): 17-24.
[4]	ZHANG Quanlin, LIU Lihua, AN Xiongtao, LIU Yang. Exploration on the Assessment of Recreation-Based Forest Resource Assets-Taking Jingangku Forest Farm of Wutai Mountain State-Owned Forest Farm Administration as an Example [J]. FOREST RESOURCES WANAGEMENT, 2022, 0(zk1): 79-84.
[5]	WU Heng, XU Hui. Comparative Study on Forest Sampling Schemes Based on Integrated Monitoring System [J]. FOREST RESOURCES WANAGEMENT, 2022, 0(3): 48-53.
[6]	WEI Yankui. Forest Resources Status and Management Strategy in Beijing Plain Area [J]. FOREST RESOURCES WANAGEMENT, 2022, 0(2): 10-18.
[7]	TAO Jixing, XIE Binglou, JI Biyong, ZHANG Guojiang, WANG Wenwu. Spatio-Temporal Error Correction for Accurate Monitoring of Annual Growth Rate of Forest Volume in Zhejiang Province [J]. FOREST RESOURCES WANAGEMENT, 2022, 0(2): 32-38.
[8]	LI Hong, TU Hongtao, YAO Xingbo, MA Guoqiang, ZHANG Rong, YANG Shuyu. Research of Dynamic Monitoring and Evaluation System Construction of Forest Resources for Management Unit [J]. FOREST RESOURCES WANAGEMENT, 2022, 0(2): 54-60.
[9]	LAN Yufang, SHI Xiaohua, MA Shengli, WANG Zhaoli, JIN Xin. Application of Middle-Resolution Satellite Remote Sensing Technology in Dynamic Monitoring of Forest Resources [J]. FOREST RESOURCES WANAGEMENT, 2021, 0(3): 154-159.
[10]	YIN Jingping, ZHANG Yuxing, FU Yao, WANG Xuejun. The Research of Carbon Emission and Carbon Sequestration Potential of Forest Vegetation in China [J]. FOREST RESOURCES WANAGEMENT, 2021, 0(3): 53-61.
[11]	DAI Huabing, LI Chungan, PANG Yong, LI Chonggui. Method for Sub-compartment Investigation Factors Setting and Information Acquisition Based on Integrated Aerial-Space-Ground Forest Inventory System [J]. FOREST RESOURCES WANAGEMENT, 2021, 0(1): 180-188.
[12]	HUANG Guosheng, LIU Qian, PU Ying, SUN Xiangnan. A New Mode for Forest Resource Monitoring in the Era of Big Data [J]. FOREST RESOURCES WANAGEMENT, 2020, 0(6): 1-5.
[13]	PENG Housheng, LI Chenchen, SHI Qiaoyu. Research on Classified Evaluation of Forest Resources and Their Benchmark Price —A Case Study in Longquan,Zhejiang Province [J]. FOREST RESOURCES WANAGEMENT, 2020, 0(6): 61-65.
[14]	LAN Yufang, SHI Xiaohua, LI Hongtao, MA Shengli, ZHANG Minzhong. Construction of Smart Cloud Platform for Forest Resources Monitoring based on Open Source GIS [J]. FOREST RESOURCES WANAGEMENT, 2020, 0(5): 131-137.
[15]	GAO Jinping, GAO Xianlian, DU Bin, ZHAO Bingzhu, CHEN Xiaoming, GUO Xuliang, MING Haijun, YU Huina. Discussion on the Construction and Practice of the Business Platform of "Multi-databases into One" Management and Update for Forest Resources —A case study of the Greater Khingan in Inner Mongolia [J]. FOREST RESOURCES WANAGEMENT, 2020, 0(5): 44-51.