林地资源资产负债表编制研究  

A Study on the Compilation of Forest Land Resources Balance Sheet

作　　者：支雨晴 陈健[1] ZHI Yu-qing;CHEN Jian(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《中国林业经济》2020年第5期112-115,共4页China Forestry Economics

摘　　要：林地资源是森林资源的重要组成部分,编制林地资源资产负债表有利于林地资源的监督管理,对提升自然资源管理水平具有重要意义。从我国森林资源核算研究所存在的问题入手,基于政府对森林资源管理的需求,通过确认林地资源资产负债表核算要素,完善了林地资源资产统计表及相关核算账户的设置,并据此建立了林地资源资产负债表。Forestland resourceis a significant part of forest resources. The establishment of balance sheet of forestland resources is beneficial to the supervision and management of forestland resources and it is of great significance to the improvement of the management level of natural resources.This paper analyzed the problems existing in China’s forest resources accounting research institute and identified the accounting elements of the balance sheet of forest resources. Starting from and based on the government’s demand for forest resources management, itimproved the establishment of the statistics table of forest resources assets and relevant accounting accounts, and established the balance sheet of forest resources accordingly.

关 键 词：林地资产 林地负债 资产负债表 资源管理 

分 类 号：F235[经济管理—会计学]