| Faced with the severe situation of tight natural resource constraints,aggravating ecological environment pollution and degradation of the ecological system,the Third Plenary Session of the 18 th CPC Central Committee first proposed to explore the compilation of natural resource balance sheets,which is an important basic link for the Chinese country to protect natural resource assets,implement the concept of green development,beautify China and improve the ecological civilization governance system.Forest resources and wetland resources are important natural resources and strategic resources,which are the material basis for wildlife habitat and biodiversity protection,the main carriers for forestry development and ecological construction,and the important material guarantee for local economic and social sustainable development.The forestry department is in charge of forest resources and wetland resources,and undertakes the task of compiling the balance sheet of these two resources.Therefore,this paper takes the forestry department as the main body and the statistical accounting of resources as the compilation perspective,and studies the compilation of the balance sheet of forest resources and wetland resources.However,there are the following problems in the preparation of the balance sheet of forest resources/wetland resources: the definition of assets often applies the definition of accounting assets,which fails to fully reflect the "family" of forest resources/wetland resources;The definition and confirmation of forest resources/wetland resources liabilities are controversial,and the inconsistency of the defined standards leads to great differences in liability accounting results,which affects the application of practice.The main body of compiling the balance sheet of forest resources/wetland resources is not clear,which makes it difficult to reflect the relationship between assets and liabilities of forest resources/wetland resources,and fails to meet the purpose of compiling the statement;There are very few practical achievements in compiling wetland resources balance sheet,and most of them are the achievements in compiling water resources balance sheet.Therefore,discussing the preparation of balance sheet of forest resources and wetland resources has important theoretical reference and practical significance for forestry departments to accurately control the changes and liabilities of assets of forest resources and wetland resources and maintain the sustainable utilization of forest resources and wetland resources.Based on the research methods of environmental and economic comprehensive accounting system and national balance sheet,and guided by multidisciplinary theory,this paper analyzes the key theoretical issues such as the definition of forest resources/wetland resources balance sheet elements,compiling ideas and categories,and debt mechanism,and compiles a relatively complete reporting system of forest resources/wetland resources balance sheet suitable for China’s national conditions.Taking Jiangxi Province as an example,the trial calculation is carried out to verify the practical operability of the designed reporting system.The main research contents of this paper are as follows:(1)By combing the concepts of assets and natural resources assets from different perspectives of accounting and statistics,and combining with the purpose of compiling the balance sheet of forest resources/wetland resources,forest resources assets/wetland resources assets are divided into "objectively existing forest resources/wetland resources stock assets" and "forest resources/wetland resources flow assets entering the economic system".Restricted by the survey technology and data,the stock assets of forest resources in this paper include forest resources and woodland resources,which are divided into 2categories and 7 subcategories,and the flow assets include wood forest products,non-wood forest products and ecosystem services,which are divided into 3 categories and 12 subcategories.The stock assets of wetland resources include wetland water resources and wetland resources(area)in 2 categories and 5 subcategories,while the flow assets include water resources supply services,aquatic products and ecosystem services in 3 categories and 11 subcategories.(2)According to the premise that resource assets are the resource liabilities,and the relationship between resource inventory,flow assets and resource liabilities,this paper holds that forest resource/wetland resource liabilities are the current obligations,including legal obligations and constructive obligation,arising from the excessive exploitation and utilization of resources,resulting in the reduction of resource renewable capacity and ecological capacity.The liabilities of forest resources/wetland resources are divided into resource over-consumption and ecological degradation,which are measured in terms of quantity and quality.Among them,the first-level balance sheet of forest resources/wetland resources includes liability accounts;There is no liability account in the balance sheet of forest resources/wetland resources at the second level.(3)Expounding the theoretical mechanism and critical value of forest resources/wetland resources liabilities from the perspectives of sustainable development of resources,externality theory and scarcity.Whether the development and utilization of forest resources/wetland resources exceed the ecological red line,sustainable development level or ecological carrying capacity is regarded as the definition standard for the existence of quantitative liabilities and quality liabilities of forest resources/wetland resources.The formation mechanism of quantitative liabilities and quality liabilities of forest resources/wetland resources is elaborated in detail,and the critical values of different types of resource liabilities are drawn up.(4)Based on the identity,accounting rules and principles in the national balance sheet and environmental economic accounting system,following the basic balance sheet theory under the thought of resource statistical accounting,the balance sheet reporting system and table structure of forest resources and wetland resources are established.The report system of forest resources/wetland resources consists of two levels of reports.The first-level balance sheet of forest resources/wetland resources stock consists of forest resources/wetland resources stock assets,liabilities and balance of assets and liabilities;The second-level balance sheet of forest resources/wetland resources flow consists of forest resources/wetland resources flow assets,which are all value reports.(5)Taking Jiangxi Province as an example,the balance sheet of forest resources and wetland resources in Jiangxi Province from 2011 to 2016 was compiled.The results show that in the balance sheet of forest resources at the first level,the stock assets in 2011 and 2016 are 429.527 billion yuan and 497.42 billion yuan respectively,the liability value is 20.195 billion yuan,the asset-liability ratio is 4.05%,and the asset-liability ratio of forest resources is relatively low;In the second-level balance sheet of forest resources,the flow assets in 2011 and 2016 were 865.286 billion yuan and 938.291 billion yuan respectively,among which the ecological benefit value of forest resources was the highest.The first level of wetland resources balance sheet,the stock assets in 2011 and 2016 were 80.044 billion yuan and158.562 billion yuan respectively,the liability value was 11.706 billion yuan,and the asset-liability ratio was 7.97%.The asset-liability ratio of wetland resources was relatively low;In the balance sheet of the second-level wetland resources,the flow assets in 2011 and 2016 are 88.835 billion yuan and 109.795 billion yuan respectively,among which the wetland resources have higher stock value.Due to the decrease of wetland area in Jiangxi Province,its ecosystem service value is declining.The innovations of this paper are as follows:(1)According to the purpose of compiling the balance sheet of forest resources/wetland resources,the forest resources assets/wetland resources assets are innovatively divided into "objectively existing forest resources/wetland resources stock assets" and "forest resources/wetland resources flow assets entering the economic system".According to the relationship between resource assets and resource liabilities,forest resources/wetland resources liabilities are defined.(2)From the perspective of sustainable development of resources,the quality index system of various resource assets of forest resources and wetland resources is innovatively constructed and integrated into the balance sheet of forest resources/wetland resources,which broadens the depth and breadth of research and can better interpret the "home" of forest resources and wetland resources.(3)Combining the scarcity and externality characteristics of forest resources/wetland resources,the critical values of quantitative liabilities and quality liabilities of forest resources/wetland resources assets are innovatively designed.(4)Based on the two levels of forest resources/wetland resources assets,a set of balance sheets of forest resources/wetland resources including two levels is compiled,and according to this method,the balance sheets of forest resources and wetland resources in Jiangxi Province are tried to be compiled. |
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