红树林资源资产负债核算体系构建及实证分析——以广西区为例

Compilation of mangrove resources balance sheet and its empirical study:take Guangxi as an example

红树林资源作为一项生态价值极高的自然资源,科学编制红树林资源资产负债表对于指导当前生态文明建设具有重要意义。本文从实际操作角度出发,结合红树林资源权属性、收益性以及资产负债表对资源数量和质量反映的需求,详细阐述了红树林资源资产、负债的概念以及资产负债表的构成、核算体系,并以广西区红树林资源为例,运用2010-2013年数据,进行红树林资源资产负债核算实证分析,结果表明:2013年广西红树林资源资产价值为63428.3万元,负债价值1033.73万元,净资产62394.57万元。本文研究成果希望对加强红树林资源保护与监管提供依据,同时对其他类型自然资源的资产负债表的编制提供借鉴。

As a natural resource with high ecological value,the balance sheet of mangrove resources is of great significance to guide the construction of ecological civilization.This paper elaborates the concept of mangrove resources balance sheet,and its composition and accounting system,its compiling principles and procedures from the perspective of practical operation in consideration of the right attributes,profitability,and the requirement for resource quantity and quality.Taking Guangxi as an example,using 2010-2013 data for empirical analysis of asset and liability accounting of mangrove resources.The results show that in 2013,the value of Guangxi mangrove resource assets is 63.283 million yuan,the value of liabilities is 10.3373 million yuan,and the net assets are 623.9457 million yuan.The research results of this article aim to provide a basis for strengthening the protection and supervision of mangrove resources,and provide a reference for the preparation of balance sheets of other types of natural resources.