国有林场森林资源资产负债表核算系统研究——以福建省将乐国有林场为例
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摘要
国有林场作为国家培育和保护森林资源的重要部门,编制森林资源资产负债表并探索其实际应用,对于加强森林资源管理具有重要的现实意义。在目前自然资源资产负债表研究的基础之上,借鉴会计核算理论与技术,构建了国有林场森林资源资产负债表的核算系统,提出了从森林资源调查资料到森林资源资产负债表的核算流程,并以福建省将乐国有林场为案例,对森林资源资产负债表的核算系统和报表编制进行了实例研究,以期为推进森林资源资产负债表编制工作提供借鉴和参考。
As important departments for cultivating and protecting forest resources,the state-owned forest farms are responsible for compiling forest resources balance sheets and exploring their practical applications,which is of important practical significance for strengthening forest resources management.Based on the current research on natural resources balance sheet,this paper builds an accounting system of forest resources balance sheet of state-owned forest farms by using accounting theory and technology,and proposes the accounting process from forest resources survey data to forest resources balance sheet. A case study of accounting system and report preparation of forest resources balance sheet has been carried out in a state-owned forest farm in Fujian Province,in an attempt to providing reference for promoting the preparation of forest resources balance sheet.
As important departments for cultivating and protecting forest resources,the state-owned forest farms are responsible for compiling forest resources balance sheets and exploring their practical applications,which is of important practical significance for strengthening forest resources management.Based on the current research on natural resources balance sheet,this paper builds an accounting system of forest resources balance sheet of state-owned forest farms by using accounting theory and technology,and proposes the accounting process from forest resources survey data to forest resources balance sheet. A case study of accounting system and report preparation of forest resources balance sheet has been carried out in a state-owned forest farm in Fujian Province,in an attempt to providing reference for promoting the preparation of forest resources balance sheet.
引文
[1]刘俊昌,胡明形,陈文汇.现代国有林场森林经营理论与实践[M].北京:中国林业出版社,2013:1.
[2]蒋立,张志涛.森林资源核算理论研究国际进展综述[J].林业经济,2017(7):70-83.
[3]“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[M].北京:中国林业出版社,2015.
[4]胡文龙,史丹.中国自然资源资产负债表框架体系研究——以SEEA 2012、SNA 2008和国家资产负债表为基础的一种思路[J].中国人口·资源与环境,2015(8):1-9.
[5]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[J].环境保护,2018(11):39-42.
[6]张颖,潘静,杜乐山,等.县域自然资源资产负债表编制研究——以景东彝族自治县为例[J].环境保护,2017(19):49-55.
[7]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[J].环境保护,2016(增1):35-38.
[8]朱婷,施从炀,陈海云,等.自然资源资产负债表设计探索与实证——以京津冀地区林木资源为例[J].生态经济,2017(1):159-166.
[9]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[J].审计与经济研究,2017(4):51-62.
[2]蒋立,张志涛.森林资源核算理论研究国际进展综述[J].林业经济,2017(7):70-83.
[3]“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[M].北京:中国林业出版社,2015.
[4]胡文龙,史丹.中国自然资源资产负债表框架体系研究——以SEEA 2012、SNA 2008和国家资产负债表为基础的一种思路[J].中国人口·资源与环境,2015(8):1-9.
[5]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[J].环境保护,2018(11):39-42.
[6]张颖,潘静,杜乐山,等.县域自然资源资产负债表编制研究——以景东彝族自治县为例[J].环境保护,2017(19):49-55.
[7]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[J].环境保护,2016(增1):35-38.
[8]朱婷,施从炀,陈海云,等.自然资源资产负债表设计探索与实证——以京津冀地区林木资源为例[J].生态经济,2017(1):159-166.
[9]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[J].审计与经济研究,2017(4):51-62.