森林资源资产负债表核算系统研究

森林资源是重要的自然资源,编制森林资源资产负债表,将森林资源管理纳入生态文明绩效评价考核体系,对实现可持续发展和保障生态安全具有重要意义。本文在分析森林资源核算研究进展的基础上,将森林资源资产负债表定位于服务各级政府森林资源资产管理的信息系统,借鉴会计理论与方法,结合中国森林资源管理的特点,构建了森林资源资产负债表核算系统。核算系统主要包括：森林资源资产负债表核算要素的界定和确认标准,森林资源资产、森林资源负债、森林资源净权益的核算账户设置,森林资源资产负债表、森林资源资产变动表、森林资源权益变动表的表式,以资源调查数据和资源变动数据为基础的动态核算流程,以及复式记账的核算方法。通过核算系统,实现以年度为核算周期编制森林资源资产负债表。

Study on the accounting system of forest resources balance sheet

Forest resources are important natural resources. Preparing the forest resources balance sheet helps integrate forest resource management into the ecological civilization performance appraisal system, and it will be greatly significant to sustainable and ecological security. Based on analyzing the current research of forest resources accounting and natural resources balance sheet, the paper takes the forest resources balance sheet as an information system which serves government's forest resources administration. On the basis of this objective, an accounting system of forest resources balance sheet is built by combining the theory and methods of financial accounting with the characteristics of China's forest resources management. For preparing forest resources balance sheet, the paper defines forest resources assets, forest resources liabilities, and forest resources net equity as the three accounting elements, and sets accounts for the three accounting elements. The forest resources liabilities mainly account for the unfinished statutory responsibilities and the unfinished bottom line targets in forest resource management of reporting entity. Then, the paper designs the statement form of forest resources balance sheet according to the relationship of assets equal equity, which composes a reporting system with statement of changes in forest resources assets, statement of changes in forest resources liabilities and net equity. Further, the paper puts forward the dynamic accounting process based on forest resources inventory data and forest resources change information, and the accounting method based on double-entry accounting. By this accounting system, it could achieve the goal of preparing forest resources balance sheet every year.