Research Of The Forest Resources Balance Sheet

In more than 30 years after the reform and opening policy putting into effect,the Chinese government regarded GDP as an important evaluation index in order to develop the social economy,which made the successive leaders blind ly pursue the economic growth while ignoring the responsibility of environmental protection.As a result,while GDP grew rapid ly,the natural resources and the environment have been serious damaged,which threatening the healthy living of human and the environment security.In 2013,the development of the natural resources balance sheet had been proposed to explore by the Third Plenary Session of the 18 th CPC Central Committee for the first time.In November 2015,the General Office of the State Council successively issued the "Pilot Program for Leaving Cadres of Natural Resources in Leaders" and the "Pilot Scheme for Compiling Natural Resources Balance Sheet",which further clarified the urgent needs of compiling the balance sheets for natural resources and leaders to leave the aud it of the natural resources assets,promoting the academic research on the natural resources balance sheets.By summarizing the existing natural resources assets accounting methods system and the theoretical basis of the research literature review,I found that the basic problems such as the equilibrium relationship of the balance sheet of natural resources,the confirmation of natural resource liabilities,the measurement of physical resources and the measurement of value do not form a unified standard.The natural resources balance sheet preparation of the organizational arrangements and the specific implementation process just stay in the theoretical level of discussion,lacking both theoretical basis and practical experience.Forest resources are important parts of natural resources,with many ecological functions,such as carbon fixation and oxygen release,air purification,water conservation,solid earth fertilization and tourism services.Systematically accounting the forest resources,compiling the balance sheet of the forest resources,and knowing the resources "background" clearly are of great s ignificances for the protection of forests,the promotion of sustainab le development of forest resources and the improvement of ecological environment.Therefore,based on the analys is of the advantages and disadvantages of the existing natural resources asset accounting system in the world,this paper is created with the purpose of scientific measurement and reasonable liability.It proceeds from the definition of concepts,the selection of measurement methods,the framework Construction and other issues,we used forest resource as an examp le to scientifically establish a method which is based on the princ iple of double-entry bookkeeping.By analyzing the specific condition of L city,this paper explores the accounting of forest resource value by using environmental replacement cost method prepares the forest resource balance sheet of L c ity in 2015,at the same time,it realizes the quantification of forest resources value,and proposes the reasonable suggestions which focus on the questions which always happen during compiling and auditing period.