森林资源核算及其资产负债表的编制研究  

Research on the Compilation of Forest Resource Accounting and Its Balance Sheet

作　　者：梁晖 蓝文升 LIANG Hui(Beijing Forestry University,Beijing 100083,China)

机构地区：[1]福建省林业勘察设计院,福建福州350001

出　　处：《安徽农学通报》2021年第4期74-77,共4页Anhui Agricultural Science Bulletin

摘　　要：通过文献分析法,结合森林经理学与会计学的基本理论,研究森林资源核算及其资产负债表的编制。结果表明:森林资源资产负债表核算项目由森林资源资产、森林资源负债及森林资源净资产组成,在理论上满足“净资产=资产-负债”这一定式,所构建的森林资源资产负债表,可有效地反映森林资源实物量(储量)与价值量的动态变化情况,有助于指导资产所有者对资源的合理经营。Through the literature analysis method,combined with the basic theory of forest manager and accounting,the forest resource accounting and the preparation of its balance sheet are studied.The results showed that the forest resource balance sheet accounting project consists of forest resource assets,forest resources and liabilities and forest resources.The composition of net assets theoretically satisfies the certain formula of“net assets=assets-liabilities”.Successfully constructing a balance sheet of forest resources can effectively reflect the dynamic changes of the physical quantity(reserves)and value of forest resources,and help to guide assets of the owner′s reasonable management of resources.

关 键 词：森林资源 森林资源核算 森林资源资产负债表 框架 

分 类 号：F326.22[经济管理—产业经济]