| Since the 18th National Congress of the Communist Party of China,it has been proposed to“explore the preparation of the natural resources balance sheet and implement the auditing of term-termination leading cadres of the natural resources assets”.The construction of ecological civilization and environment-friendly society has become the country’s long-term development plan,and proposed to speed up the promotion of ecological civilization construction in 2015.In 2017,the 19th National Congress of the Communist Party of China more clearly pointed out"reform the ecological environment supervision system,establish state-owned natural resource asset management and natural ecology regulatory agencies,and improve the ecological environment management system".Recently the country is carrying out a new round of top-level design and institutional arrangements for the protection and supervision of natural resources.Over the past five years,some achievements have been made in the research work on the new area of “restructuring audits of natural resources balance sheets and the auditing of term-termination leading cadres of the natural resources assets”.Some provinces and cities have also carried out pilot work and gained initial experience.Based on framework of the “System of Environmental-Economic Accounting 2012”（SEEA-2012）,stands of and the “Specifications for assessment of Forest Ecosystem Services”（LY/T 1721-2008）,this dissertation took the dominant tree species forest resources in Hunan Province as the research object,and calculated the values of forest land,forestry assets,and major ecosystem service functions of dominant tree species forest species from 2013 to 2016.in addition,I compiled the balance sheet of dominant tree species forest resources of Hunan Province for three consecutive years from 2014 to2016;and analyzed relevant factors and balance sheet of forest resources;Finally,the major difficulties faced by Hunan Province in the trial stage and auditing of outgoing leading cadres of the natural resources were studied,and strategies to solve the problems were proposed.The research results were as follows:（1）During period from 2013 to 2016,the accumulative growth rate of dominant tree species in Hunan Province was 1.64%.The yearly growth rate as 0.76% in 2013-2014,0.53% in 2014-2015,and 0.34% in 2015-2016,and the average increase between years was 0.61%.The value of forest land assets RMB 370.205 billion yuan in 2013,382.31billion yuan in 2014,433.259 billion yuan in 2015 and 488.91 billion yuan in 2016.Due to price increase,the value of forest land assets increased by 3.72% in 2013-2014,13.32% in 2014-2015,and 12.84% in 2015-2016,and the average annual growth rate reached 9.96%.（2）From 2013 to 2016,the book value of forest resources of dominant tree species in Hunan Province was RMB 302.817 billion yuan in 2013,312.72 billion yuan in2014,327.976 billion yuan in 2015 and 335.154 billion yuan in 2016.The average value of forest assets was 319.667 billion yuan,and the tree book value per unit area was36,300 yuan·hm-2·a-1（excluding profits,taxes,shipping costs,etc.）.（3）The total annual ecological service capacity of dominant tree species in Hunan Province from 2013 to 2016 was 34.068 billion tons,with an annual average of 3805.46t·hm-2·a-1.Among them,the largest contributor to the total amount of materials was water conservation in which the annual water conservation per unit area was 3730.11 t·hm-2·a-1.Other service functions provided by forests from high to low were soil and fertilizer conservation in 344.6303 million tons with annual supply of 38.44 t·hm-2·a-1.purification of the atmosphere in 223.4362 million tons with annual supply of 24.92 t·hm-2·a-1,carbon fixation and oxygen release in 107.1055 million tons with annual supply of 11.94t·hm-2·a-1,accumulation of nutrients in 311,400 tons with annual supply of 0.035t·hm-2·a-1.In terms of the value of ecological service functions,the average annual value of dominant tree species in 2013-2016 was nearly 320 billion,a cumulative increase of5.74%over four years.Taking various projects of ecological services in 2016 as an example,the total value of the six major service functions was 330.44 billion yuan,and the individual value was between 6.030 billion yuan in 84.855 billion.The highest was the water conservation function of 84.855 billion,and the lowest was the accumulated nutrient substance function in 6.003 billion.The order of the size was as follows:conserving water>carbon fixation and oxygen release>biodiversity protection>soil consolidation and fertilizer maintenance>purification of atmosphere>accumulation of nutrients.The value provided by each function was between 2%to 26% in the total value of all ecological services.（4）The total value of forest resources assets was 985.523 billion yuan in 2013,1009.077 billion yuan in 2014,1084.051 billion yuan in 2015,and 1154.504 billion yuan in 2016,with a cumulative increase of 17.15%.Among them,from the 4-year average observation,in the total value of the forest resources of dominant tree species,the proportion of forest resources from high to low was forest land assets in 39.44%,forest assets in 30.25%,and ecological service function value in 30.31%.（5）From 2013 to 2016,the average damaged forest area was 15950 hectares and the average damaged forest reserves was 715300 cubic meters per year.The damage factor from high to low was forest fires>forest land acquisitions>deforestation>deforestation and land reclamation.The comprehensive liabilities of forest resources due to infringement of forest resources and other reasons was 1.982 billion yuan in 2013,2.886billion yuan in 2014,2.741 billion yuan in 2015 and 3.064 billion yuan in 2016,and the asset-liability ratios was 0.201% in 2013,0.286% in 2014,0.253% in 2015 and 0.265% in2016.Every 1 yuan of forest resources liabilities responds up to 377 yuan of controlled forest resources assets for repaying（2016）.The proportion of net assets of forest resources of dominant tree species in Hunan Province has remained at an average of 99.7%,the accumulation rate of forest resources capital was 5.42% in 2013,2.30% in 2014,7.47% in 2015 and 6.49% in 2016.（6）After calculating the value of forest resource assets,liabilities and net asset,combining the forest resource asset assessment method under ecology with “subject summary method” under financial accounting,we can prepare a forest resource balance sheet through two basic forms of summary account table and general ledger balance sheet,by using the balance of “assets=liabilities+net assets”.（7）In years from 2013 to 2016,the volume of dominant tree species in Hunan Province increased by 10.9%and reached 55.51 cubic meters per hectare,there was still significant gaps compared with national and international averages.Through this research,we can explore the general rule between the preparation of natural resources balance sheet and the auditing of term-termination leading cadres of the natural resources assets.The dissertation makes comprehensive use of the knowledge of ecology,management and economics by the interdisciplinary research methods and so on.it aims to innovate the regulatory system of natural resources,strengthen resource protection and ultimatiy service for ecological sustainable development.Research findings indicated that in China,the research and pilot of forest resource balance sheet were quite limited,and the design and preparation of related reports were also in the process of exploration.There was a large research space in items design and scientific accounting of forest resources liabilities.Furthermore,it required more research on relevance and coordination between the preparation of balance sheet and the auditing of term-termination leading cadres of the natural resources assets.It is a system innovation in China that we can implement the auditing of term-termination leading cadres of the natural resources assets by compiling a natural resources balance sheet in order to strengthen resource management and ecological sustainability,which is no international basis.In the future,we can scientifically design and refine the report assessment indicators,focusing on the scientific law between the evolution of forest resources assets and liabilities and ecological sustainable development according to the national conditions. |
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