京津冀地区碳汇价值嵌入的森林资产核算与负债表编制

Accounting and balance sheet preparation for forest assets embedded in the value of carbon sinks in the Beijing-Tianjin-Hebei region

森林资源兼具重大生态效益与经济效益,在区域碳中和、绿色发展中的重要性突出。基于第三次全国国土调查数据,结合第八、九次森林资源清查数据,采用多种方法对京津冀地区森林资源资产价值进行核算,将碳汇嵌入森林资源资产的价值评估过程,扩展了林地资源资产、林木资源资产的边界,编制京津冀地区森林资源资产负债表。结果表明:①2011—2020年,京津冀地区森林资源资产价值呈增长趋势,年均增速3.16%,其中林地资源资产增速3.15%,林木资源资产增速3.33%,资产价值增长由资源增长导致;②森林资源累计整体负债107.45亿元,其中人为耗损导致的负债占比达92.24%,主要原因是森林砍伐;③地区森林资源实际负债率为-35.52%,表明该区域森林资源资产权益大幅增加。本研究为完善自然资源资产负债表编制流程、提升森林资产价值、促进地区经济生态协调发展、实现“双碳”目标提供了新思路和参考依据。

Forest resources have both significant ecological and economic benefits,and are prominent in the importance of regional carbon neutrality and green development.This study accounted for the value of forest resource assets in the Beijing-Tianjin-Hebei region,embedded carbon sinks in the value assessment of forest resource assets,and prepared a regional forest resource asset and liability statement.The results showed that:①From 2011 to 2020,the value of forest resources assets in the Beijing-Tianjin-Hebei region showed an increasing trend with an average annual growth rate of 3.16%,including 3.15%for forest land resources assets and 3.33%for forest wood resources assets,and the growth of asset value was caused by the growth of resources.②The accumulated overall debt of forest resources was 10.745 billion yuan,of which the debt caused by human depletion accounts for 92.24%.The main reason was deforestation.③The actual debt ratio of regional forest resources was-35.52%,which indicated that the equity of forest resources assets in the region had increased significantly.This study provided new ideas and references for improving the process of natural resource balance sheet preparation,enhancing the value of forest assets,promoting the coordinated development of regional economy and ecology,and achieving the goal of "carbon peak and neutrality".