Study On The Forest Resources Balance Sheet Of The State Owned Forest Farm In Hunan Province

The preparation of the forest resources assets and liabilities is breakthrough to the traditional forest resources management system and management idea, can reflect the dynamic changes of forest resources assets scientifically, is to evaluate the forestry enterprises economic development situation is good or bad, an important basis for evaluating the forestry enterprise ecological protection shoe red duty, audit of forest resources asset management responsibility. The establishment of the forest resources balance sheet is of great significance to promote and establish the green national economic accounting system with Chinese characteristics, and gradually realize the systematic and normal accounting of forest resources in China.Party’s eighteen big held later, the preparation of the forest resources assets and liabilities has become an inevitable trend, to realize and improve the state-owned forest farm of accounting system and evaluation mechanism, forest resource balance sheet is a necessary condition, and on the amount of the forest asset practicality and value measurement, forest resource balance sheet is necessary premise.The Hunan Youxian Huang Fengqiao state-owned forest farm as the research object, the initial establishment of the scheme for the preparation of Hunan Province state-owned forest farm forest resources assets and liabilities, of Hunan Province state-owned forest farm forest resource balance sheet account set up by the analytic hierarchy process and the method of content analysis, initially built a four account, namely woodland account of forest asset, forest ecosystem service function value account, general asset account and forest resource asset and liability accounts, each account added subjects, then physical measurement and value measurement of each subject, and eventually formed a Hunan Province state-owned forest farm forest resource assets and liabilities. This study through the calculation of assets of forest resources and forest resources in debt, according to the accounting identities:net assets= assets-liabilities, changes in the net assets of state-owned forest farm, which is the direct embodiment of the operating performance of state-owned forest farm.For the first time, the establishment of the forest resources balance sheet of the state-owned forest farm in Hunan province has been studied, using a variety of methods, consulting a large amount of information, consulting the experts, the final form of the preparation program.According to Youxian Huang Fengqiao state-owned forest farm of the actual situation and the forest farm in 2012 and 2013 annual forest resources statistical batch table and financial management table used in the preparation of Hunan Province state-owned forest farm forest resources assets and liabilities table were the case series analysis, the 2012-2013 Youxian Huang Fengqiao state-owned forest farm of forest resources management situation.