我国森林资源资产平衡表的编制工作研究——以国际规范与实践为视角

The Research on Preparing the Balance Sheets of Chinese Forest Resource Assets:from the Perspective of International Standards and Practices

我国的十三五规划纲要明确提出了"探索编制自然资源资产负债表,建立实物量核算账户"的要求。森林作为重要的自然资源资产,其平衡表的编制对于实现编制自然资源资产负债表的目标具有重要意义。本文试图参考国际上相关的前沿理论与实践经验来探讨我国森林资源平衡表的编制思路。文章首先梳理了澳大利亚环境会计报表以及联合国发布的环境经济核算体系(SEEA2012)中森林资源平衡表的设置结构;继而又分析了我国目前已公开的森林资源统计表格的特点;在此后,文章将我国森林资源核算表格的现状与澳大利亚及SEEA的表格进行对比,并总结出我国森林资源表格存在的不足;最后,据此提出结论"我国应该借鉴SEEA的思路和澳大利亚的实践经验,结合我国森林资源管理的特点,编制既与国际趋同又符合本国国情的森林资源平衡表体系"。

The 13 th Five-Year Plan clearly put forward the request of＂preparing the balance sheets of natural resources and establishing physical accounts＂. As the forest resources are important sorts of natural resources,producing the balance sheets of forest resources is of great significance to realize the goal of the work of the balance sheets of natural resources. This paper tries to discuss the preparation of the forest resources balance sheets of China by drawing lessons from relevant advanced international theories and practices. The paper first analyzes the structures and characteristics of the forest resources balance sheets in both the Australian Environmental Accounting Statements and the System of Environmental-Economic Accounting（ SEEA2012）,and then along with the characteristics of the exposed forest resources statistical tables of China. Further,the paper makes a comparison between the tables of China and the balance sheets of Australian and SEEA’s to summarize defects of the statistical tables of our country. Based on the former analysis,the paper finally reaches a conclusion that China should draw lessons from the essence of SEEA and the practical experience of Australia,and consider the characteristics of forest resources management in our country at the same time so as to compile the balance sheets of forest resources which suits both the domestic situation and the principle of international convergence.