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

作　　者：张志涛[1] 戴广翠 郭晔 张宁 张欣晔 ZHANG Zhitao;DAI Guangcui;GUO Ye;ZHANG Ning;ZHANG Xinye(China National Forestry Economics and Development Research Center, Beijing 100714, China;International Cooperation Department of State Forestry Administration, Beijing 100714, China)

机构地区：[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

出　　处：《资源科学》2018年第5期929-935,共7页Resources Science

基　　金：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)

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。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.

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 

分 类 号：F231.1[经济管理—会计学] F326.2[经济管理—国民经济]