森林资源资产负债表编制体系  

A framework for the compilation of forest resource balance sheet

作　　者：范梦娟 熊胜绪[1] 郭林英 FAN Meng-juan;XIONG Sheng-xu;GUO in-ying(School of Business Administration,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学工商管理学院,武汉430073

出　　处：《自然资源学报》2023年第5期1318-1333,共16页Journal of Natural Resources

基　　金：国家自然科学基金项目(41701622)。

摘　　要：通过对森林资源资产负债表研究文献的梳理,发现仍存在资源负债计量有争议、生态产品价值计量有缺失等完整性问题,编制主体不明确、报送周期较模糊、报表推广难度大等操作性问题。故遵循“内容全、质量高、便操作”的原则,先从经济性与公益性两方面对生态产品价值进行分类核算,从代际公平与可持续发展角度完善资源负债的内涵,并系统总结森林资源各项目的定价方法以突破核算难点;再结合中国省、市、县、乡四级行政体制,构建“底表+辅表+主表+总表”的森林资源资产负债表专项报表体系,对报表编制流程、责任单位、报送时间、公布周期等进行全面阐述;最后本着服务各级政府森林资源管理受托责任的目的,以湖北省为例,对森林资源资产负债表及变动表进行编制探索。Through a review of research literature on the forest resources balance sheet,it is found that there are still problems of completeness,such as controversial measurement of resource liabilities and missing measure of ecological product values,and operational problems,such as unclear compilation subjects,ambiguous reporting cycles,and difficulty in replicating and promoting the statements.Therefore,this study follows the principle of"complete content,high quality,and easy operation".First,from two aspects of the economy and the public welfare,we count the value of ecological products,which complements the connotation of resource liabilities from the perspective of intergenerational equity and sustainable development,and systematically summarizes the pricing methods of each item of forest resources to break through the accounting difficulties.Second,this study combines the four levels of the administrative system in China:provincial,municipal,county,and township,and constructs the system of"bottom table+auxiliary table+main table+general table",which comprehensively explains the process of report preparation,responsible units,reporting time and publication cycle.Finally,to serve the fiduciary responsibility of forest resource management of governments at all levels,the balance sheet of forest resource and the statement of changes are explored in Hubei province as an example.

关 键 词：森林资源资产负债表 生态产品价值 森林资源负债 报表体系 

分 类 号：F326.2[经济管理—产业经济]