森林资源资产负债表核算系统研究
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摘要
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。
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.
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.
引文
[1]孔含笑,沈镭,钟帅,等.关于自然资源核算的研究进展与争议问题.自然资源学报, 2016, 31(3):363-376.[KONG H X, SHEN L, ZHONG S, et al. Research progress and controversial issues of natural resources accounting. Journal of Natural Resources, 2016, 31(3):363-376.]
[2] U N, E C, FAO, et al. System of Environmental-Economic Accounting 2012:Central Framework. New York:United Nations, 2014.
[3] EUROSTAT. The European framework for integrated environmental and economic accounting for forests. http://ec.europa.eu/eurostat, 2002.
[4] LANGE G. Manual for Environmental and Economic Accounts for Forestry:A Tool for Cross-sectoral Policy Analysis.Rome:FAO Forestry Department, 2004.
[5]蒋立,张志涛.森林资源核算理论研究国际进展综述.林业经济, 2017, 39(7):70-83.[JIANG L, ZHANG Z T. General review of international progress in forest resource accounting theory research. Forest Economics, 2017, 39(7):70-83.]
[6]中国森林资源核算研究项目组.生态文明制度构建中的中国森林资源核算研究.北京:中国林业出版社, 2015.[China Forest Resources Accounting Research Group. China's Forest Resources Accounting in the Context of Ecological Civilization Institutional Development. Beijing:China Forestry Publishing House, 2015.]
[7]闫慧敏,杜文鹏,封志明,等.自然资源资产负债的界定及其核算思路.资源科学, 2018, 40(5):888-898.[YAN H M,DU W P, FENG Z M, et al. The definition and accounting approaches towards natural resource liabilities. Resources Science, 2018, 40(5):888-898.]
[8]陈玥,杨艳昭,闫慧敏,等.自然资源核算进展及其对自然资源资产负债表编制的启示.资源科学, 2015, 37(9):1716-1724.[CHEN Y, YANG Y Z, YAN H M, et al. Natural resources accounting and the natural resources balance sheet. Resources Science, 2015, 37(9):1716-1724.]
[9]胡文龙,史丹.中国自然资源资产负债表框架体系研究:以SEEA2012、SNA2008和国家资产负债表为基础的一种思路.中国人口·资源与环境, 2015, 25(8):1-9.[HU W L, SHI D. Research on the framework system of natural resource statement of assets and liabilities:An idea based on the SEEA2012, SNA2008 and the national balance sheets research approaches. China Population, Resources and Environment, 2015, 25(8):1-9.]
[10]陈艳利,弓锐,赵红云.自然资源资产负债表编制:理论基础、关键概念、框架设计.会计研究, 2015, 31(9):18-26.[CHEN Y L, GONG R, ZHAO H Y. On the preparation of natural resources balance sheet:Theoretical basis, key concepts and framework design. Accounting Research, 2015, 31(9):18-26.]
[11]张卫民,王会,郭静静.自然资源资产负债表编制目标及核算框架探讨.环境保护, 2018,(11):39-42.[ZHANG W M, WANG H, GUO J J. Discussion on the objective and accounting framework of natural resources balance sheet. Environmental Protection, 2018,(11):39-42.]
[12]耿建新,安琪,尚会君.我国森林资源资产平衡表的编制工作研究:以国际规范与实践为视角.审计与经济研究,2017, 32(4):51-62.[GENG J X, AN Q, SHANG H J. The research on preparing the balance sheets of Chinese forest resource assets:From the perspective of international standards and practices. Journal of Audit&Economics, 2017, 32(4):51-62.]
[13]张志涛,戴广翠,郭晔,等.森林资源资产负债表编制基本框架研究.资源科学, 2018, 40(5):929-935.[ZHANG Z T,DAI G C, GUO Y, et al. A basic framework for the compilation of a forest resource balance sheet. Resources Science,2018, 40(5):929-935.]
[14]张颖.资源核算与资产负债表管理研究:以扎兰屯市森林资源为例.环境保护, 2016,(Z1):35-38.[ZHANG Y. Study of natural resources accounting and the balance sheet management:Taking forest resources in Zhalantun city of Inner Mongolia for an example. Environmental Protection, 2016,(Z1):35-38.]
[15] GB/T 26423-2010,森林资源术语.[GB/T 26423-2010, Terminology of forest resources.]
[16] GB/T 26424-2010,森林资源规划设计调查技术规程.[GB/T 26424-2010, Technical regulations for inventory for forest management planning and design.]
[17]李金华.论中国自然资源资产负债表编制的方法.财经问题研究, 2016,(7):3-11.[LI J H. On the method of compiling balance sheet of natural resources in China. Research on Financial and Economic Issues, 2016,(7):3-11.]
[18]石薇,徐蔼婷,李金昌,等.自然资源资产负债表编制研究:以林木资源为例.自然资源学报, 2018, 33(4):541-551.[SHI W, XU A T, LI J C, et al. Study on the preparation of natural resources balance sheet:A case study of forest resources. Journal of Natural Resources, 2018, 33(4):541-551.]
[19] LY/T 2407-2015,森林资源资产评估技术规范.[LY/T 2407-2015, Norm of techniques for estimation of forest economic value.]
(1)根据森林资源规划设计调查技术规程(GT/T 26424-2010),林木绿化率是一定区域的林木覆盖面积占土地面积的百分比,其中林木覆盖面积包括有林地面积、灌木林面积、以及四旁树等林木的折合面积;四旁树等按1650株/hm2(每亩111株)折算林木覆盖面积。
[2] U N, E C, FAO, et al. System of Environmental-Economic Accounting 2012:Central Framework. New York:United Nations, 2014.
[3] EUROSTAT. The European framework for integrated environmental and economic accounting for forests. http://ec.europa.eu/eurostat, 2002.
[4] LANGE G. Manual for Environmental and Economic Accounts for Forestry:A Tool for Cross-sectoral Policy Analysis.Rome:FAO Forestry Department, 2004.
[5]蒋立,张志涛.森林资源核算理论研究国际进展综述.林业经济, 2017, 39(7):70-83.[JIANG L, ZHANG Z T. General review of international progress in forest resource accounting theory research. Forest Economics, 2017, 39(7):70-83.]
[6]中国森林资源核算研究项目组.生态文明制度构建中的中国森林资源核算研究.北京:中国林业出版社, 2015.[China Forest Resources Accounting Research Group. China's Forest Resources Accounting in the Context of Ecological Civilization Institutional Development. Beijing:China Forestry Publishing House, 2015.]
[7]闫慧敏,杜文鹏,封志明,等.自然资源资产负债的界定及其核算思路.资源科学, 2018, 40(5):888-898.[YAN H M,DU W P, FENG Z M, et al. The definition and accounting approaches towards natural resource liabilities. Resources Science, 2018, 40(5):888-898.]
[8]陈玥,杨艳昭,闫慧敏,等.自然资源核算进展及其对自然资源资产负债表编制的启示.资源科学, 2015, 37(9):1716-1724.[CHEN Y, YANG Y Z, YAN H M, et al. Natural resources accounting and the natural resources balance sheet. Resources Science, 2015, 37(9):1716-1724.]
[9]胡文龙,史丹.中国自然资源资产负债表框架体系研究:以SEEA2012、SNA2008和国家资产负债表为基础的一种思路.中国人口·资源与环境, 2015, 25(8):1-9.[HU W L, SHI D. Research on the framework system of natural resource statement of assets and liabilities:An idea based on the SEEA2012, SNA2008 and the national balance sheets research approaches. China Population, Resources and Environment, 2015, 25(8):1-9.]
[10]陈艳利,弓锐,赵红云.自然资源资产负债表编制:理论基础、关键概念、框架设计.会计研究, 2015, 31(9):18-26.[CHEN Y L, GONG R, ZHAO H Y. On the preparation of natural resources balance sheet:Theoretical basis, key concepts and framework design. Accounting Research, 2015, 31(9):18-26.]
[11]张卫民,王会,郭静静.自然资源资产负债表编制目标及核算框架探讨.环境保护, 2018,(11):39-42.[ZHANG W M, WANG H, GUO J J. Discussion on the objective and accounting framework of natural resources balance sheet. Environmental Protection, 2018,(11):39-42.]
[12]耿建新,安琪,尚会君.我国森林资源资产平衡表的编制工作研究:以国际规范与实践为视角.审计与经济研究,2017, 32(4):51-62.[GENG J X, AN Q, SHANG H J. The research on preparing the balance sheets of Chinese forest resource assets:From the perspective of international standards and practices. Journal of Audit&Economics, 2017, 32(4):51-62.]
[13]张志涛,戴广翠,郭晔,等.森林资源资产负债表编制基本框架研究.资源科学, 2018, 40(5):929-935.[ZHANG Z T,DAI G C, GUO Y, et al. A basic framework for the compilation of a forest resource balance sheet. Resources Science,2018, 40(5):929-935.]
[14]张颖.资源核算与资产负债表管理研究:以扎兰屯市森林资源为例.环境保护, 2016,(Z1):35-38.[ZHANG Y. Study of natural resources accounting and the balance sheet management:Taking forest resources in Zhalantun city of Inner Mongolia for an example. Environmental Protection, 2016,(Z1):35-38.]
[15] GB/T 26423-2010,森林资源术语.[GB/T 26423-2010, Terminology of forest resources.]
[16] GB/T 26424-2010,森林资源规划设计调查技术规程.[GB/T 26424-2010, Technical regulations for inventory for forest management planning and design.]
[17]李金华.论中国自然资源资产负债表编制的方法.财经问题研究, 2016,(7):3-11.[LI J H. On the method of compiling balance sheet of natural resources in China. Research on Financial and Economic Issues, 2016,(7):3-11.]
[18]石薇,徐蔼婷,李金昌,等.自然资源资产负债表编制研究:以林木资源为例.自然资源学报, 2018, 33(4):541-551.[SHI W, XU A T, LI J C, et al. Study on the preparation of natural resources balance sheet:A case study of forest resources. Journal of Natural Resources, 2018, 33(4):541-551.]
[19] LY/T 2407-2015,森林资源资产评估技术规范.[LY/T 2407-2015, Norm of techniques for estimation of forest economic value.]
(1)根据森林资源规划设计调查技术规程(GT/T 26424-2010),林木绿化率是一定区域的林木覆盖面积占土地面积的百分比,其中林木覆盖面积包括有林地面积、灌木林面积、以及四旁树等林木的折合面积;四旁树等按1650株/hm2(每亩111株)折算林木覆盖面积。