湖南省优势树种森林资源资产负债表编制研究

Research on the preparation of forest resources balance sheet of dominant tree species in Hunan Province

选取湖南省2016年优势树种森林资源为研究对象,核算了林地、林木、生态服务、森林资源负债与净资产的价值。根据核算结果编制了森林资源资产负债表。结果表明,2016年优势树种林地总价值4938.00亿元,较上年增长12.84%,其中杉木、阔叶林和马尾松林地价值合计占比达91.86%。林地单位面积价值为54797.23元/hm2。林木账面价值达到3385.06亿元,较上年增长2.19%。其中阔叶树、杉木和马尾松林木账面价值占总价值比重为95%;单位面积平均价值为37564.15元/hm2^。2016年生态服务价值3304.39亿元,较上年增长2.36%,单位面积生态服务价值36669元/hm^2。各生态服务价值在总价值中占比在1.81%(积累营养物质)到25.68%(涵养水源)之间。征占林地等4类森林资源损害因素共计减损森林面积和蓄积分别为1.35万hm^2和48.77万m^3。因此造成的森林资源负债金额由高到低依次为征占林地(618.26亿元)>森林火灾(505.48亿元)>乱砍滥伐(236.65亿元)>毁林开荒(67.12亿元)。林地资产、林木资产和生态服务价值占森林资源总资产价值的比重分别为42.47%、29.11%和28.42%。森林资源资产负债率为0.26%,资本积累率为6.50%。

In this study,we selected 2016 forest resources of dominant tree species in Hunan Province as object,and evaluated the value of forest land,forests,ecological services,forest resource liabilities,and net assets.Based on the accounting results,we also compiled a forest resource balance sheet.The results showed that the total value of the dominant tree species was 493.8 billion yuan in 2016,with an increase of 12.84%over the previous year,in which values of the Chinese fir,broadleaf tree and masson pine forest land accounted for 91.86%in the total.The average value of forestlands was 54.80 thousand yuan/hm^2.The book value of forests reached 338.51 billion yuan with an increase of 2.19%over the previous year,in which the parts of forests of broadleaf tree,the Chinese fir,and masson pine accounted for 95%of the total book value.The average value of book value was 37.56 thousand yuan/hm^2.The ecological service value was 330.44 billion yuan in 2016,which showed an increase 2.36%over the previous year.The average value of ecological service was 36.67 thousand yuan/hm^2.The value of each ecological service contributed 1.81%(nutrients accumulating)—25.68%(water conservation)to the total value.The loss of forest resources caused by four types of damage factors such as land occupation was 13.5 thousand hm2 for forest areas and 487.7 thousand m^3 for forest stock volume.The amount of forest resources liabilities were land occupation(61.83 billion yuan)>forest fires(50.55 billion yuan)>deforestation(23.67 billion yuan)>devastating and reclamation(6.71 billion yuan).The value of land assets,forest assets,and ecological services accounted for 42.47%,29.11%,and 28.42%of the total value of Hunan Province forests resource.The asset liability rate was 0.26%and the capital accumulation rate was 6.5%.