Resources Science ›› 2018, Vol. 40 ›› Issue (5): 929-935.doi: 10.18402/resci.2018.05.06

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

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

  1. 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


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