森林资源资产负债表编制的关键问题研究

The Research on the Critical Issues in the Compilation of Forest Resources Balance Sheet

探索编制自然资源资产负债表是生态文明建设的重大制度创新,森林资源资产负债表是开展森林资源资产核算的重要内容之一。森林资源资产负债表编制的理论研究尚未在森林资源负债、核算框架和核算表式等方面形成共识。在前人研究基础上,文章结合森林资源管理实际,对森林资源资产负债表编制的关键问题进行深入研究,构建了森林资源资产负债表三层的核算框架,提出了森林资源资产、森林资源负债的概念和内涵,设计了森林资源存量及变动表、森林资源资产负债表等表式。通过编制森林资源资产负债表,可以反映森林资源存量和变动,还可以评价森林资源可持续管理和利用情况。

It is a major institutional innovation to compile the balance sheet of natural resources in ecological civilization construction. Compiling the balance sheet of forest resources is one of significant part of that. The theoretical study on the compiling of forest resource balance sheet has not yet reached a consensus on forest resource liabilities,accounting framework and accounting form. Based on the theory of forest resource accounting and natural resource accounting, combined with the forest resource management, this paper made an in-depth study on the key issues of forest resource balance sheet, and put forward the concepts of forest resource assets and forest resource liability.Meanwhile, it proposed a forest resource liability accounting framework with three tiers, and designed a stock and change table of forest resources and the balance sheet of forest resources. Forest resources balance sheet could not only reflect the stock and changes of forest resources, but also assess the sustainable management and utilization of forest resources as well.