森林资源资产负债表编制基本框架研究

doi:10.18402/resci.2018.05.06

资源科学 ›› 2018, Vol. 40 ›› Issue (5): 929-935.doi: 10.18402/resci.2018.05.06

• 专栏：自然资源资产负债表编制 • 上一篇下一篇

森林资源资产负债表编制基本框架研究

张志涛¹(), 戴广翠², 郭晔¹, 张宁¹, 张欣晔¹

1. 国家林业局经济发展研究中心,北京100714
2. 国家林业局国际合作司,北京100714

收稿日期:2018-01-24 修回日期:2018-04-17 出版日期:2018-05-10 发布日期:2018-05-10
作者简介:
作者简介：张志涛,男,河南汝州人,教授级高级工程师,研究方向为森林资源核算、林业生态经济政策。E-mail：zztling@163.com
基金资助:
国家重点研发计划项目（2016YFC0503500）;国家林业局林业软科学研究项目（2017-R11）

A basic framework for the compilation of a forest resource balance sheet

Zhitao ZHANG¹(), Guangcui DAI², Ye GUO¹, Ning ZHANG¹, Xinye ZHANG¹

1. China National Forestry Economics and Development Research Center, Beijing 100714, China
2. International Cooperation Department of State Forestry Administration, Beijing 100714, China

Received:2018-01-24 Revised:2018-04-17 Online:2018-05-10 Published:2018-05-10

摘要/Abstract

摘要：

编制自然资源资产负债表是生态文明建设的制度创新之一,森林资源作为自然资源中的重要组成部分,编制资产负债表对于加强森林资源资产监督管理,开展自然资源资产考核具有重要现实意义。本文在回顾国内外森林资源核算研究和自然资源资产负债表编制有关文献研究基础上,借鉴联合国环境经济核算中心框架和前人研究成果,从森林资源实体、具有经营权的森林资源和具有使用权益的森林资源三个层面,结合森林资源管理实际出发,提出了森林资源资产、森林资源负债的概念内涵,对森林资源资产负债表的表式、核算框架进行了探讨分析,设计提出了森林资源存量及变动表、森林资源资产负债表等表式,构建了森林资源资产负债表三层的核算框架。

关键词: 森林资源资产负债表, 基本框架, 森林资源管理, 自然资源资产管理

Abstract:

It is a major institutional innovation to compile balance sheets of natural resources in ecological civilization construction. Forest resources are an important part of natural resources. Strengthening forest resource supervision and management in each government level is needed. At the same time, this work will assist related forestry and natural resource management institutes carry out assessment of natural resource assets. This paper is based on a review of forest resource accounting at home and abroad, and on the preparation of relevant literature on natural resource balance sheets. Through learning from the System of Environmental-Economic Accounting 2012, edited by the UN and other international institutions, and previous research results on natural resource balance sheets we put forward forest resource assets and liabilities. These two concepts have strong relationships with the three-level accounting framework, based on forest resource management requirements which should be combined by forest resource entities accounting, forest resource accounting with operational rights, and forest resource accounting use rights. We investigated and discussed forms and formulas of the balance sheet of forest resources. We provide a deeper analysis of the balance sheet accounting framework for forest resource assets and propose forms of forest resource inventory and change tables and forest resource balance sheets. Combined with levels of forest resource entities, forest resource with operational rights and forest resources with use rights, we built an accounting framework in three levels of a forest resource balance sheet.

Key words: balance sheet of forest resources, accounting framework, management of forest resources, natural resources asset management

张志涛, 戴广翠, 郭晔, 张宁, 张欣晔. 森林资源资产负债表编制基本框架研究[J]. 资源科学, 2018, 40(5): 929-935.

Zhitao ZHANG, Guangcui DAI, Ye GUO, Ning ZHANG, Xinye ZHANG. A basic framework for the compilation of a forest resource balance sheet[J]. Resources Science, 2018, 40(5): 929-935.

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参考文献 13

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	天然林	人工林	其他林地
期初存量
期间增加
造林
自然扩张
期间减少
采伐
自然缩减
期末存量

	天然林	人工林	其他林木
期初存量
期间增加
自然生长
再分类
期间减少
自然损失
灾害损失
采伐
毁林
再分类
期末存量

	资产	负债	净资产
期初存量（林地征占用定额）
林地实际使用量
期末存量

	资产	负债	净资产
期初存量（林木采伐限额）
林木实际采伐量
期末存量

	林地	林木	合计
期初存量
期间变化量
期末存量

森林资源资产负债表编制基本框架研究

A basic framework for the compilation of a forest resource balance sheet

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