Study On The Establishment Of Balance Sheet Of Forest Resources In Hebei Province

In 2013,the "Decision of the Central Committee of the Communist Party of China on Several Major Issues Concerning the Comprehensive Deepening of Reforms" put forward the policy requirements for the preparation of a balance sheet for natural resources and the auditing of leading cadres on the desertion of natural resources assets.In December 2015,the General Office of the State Council issued the document "Testing Degree of Natural Resources Balance Sheets"(Guobanfa [2015] No.82),stating that "it is necessary to gradually establish an accurate and digital accountability system to accelerate the natural The publication of the resource balance sheet,the release of this document has prompted domestic researchers to carry out studies on the compilation of China's various natural resources balance sheets.Forest resources are an important part of natural resources and play an important role in national ecological governance and regulation of ecological functions.Exploring and compiling the balance sheet of forest resources is conducive to optimizing the management of forest resources in the region,and it is of practical significance to gradually promote the establishment of a digital and accurate accountability system for forest resources.This paper takes the compilation of the balance sheet of forest resources in Hebei Province as the research object,and studies the report composition of the forest resources balance sheet of Hebei Province,the selection of the report items,the value of the report item data and the calculation method.This study provides a theoretical and practical basis for the establishment of Hebei's forest resources balance sheet system,the establishment of an accurate and digital accountability system for forest resources in Hebei Province,and the implementation of auditing and performance evaluation of leading cadres' natural resources.This paper mainly adopts three research methods: literature research method,statistical analysis method and field investigation method.First of all,this paper adopts the literature research method to study the current status of the research and preparation of the balance sheet of forest resources.It is concluded that the preparation of China's forest resources balance sheet is still in the exploratory stage,the reporting system and the statement items are not clear,and the research of the value scale is less And other research conclusions;Secondly,based on the "China Forestry Statistical Yearbook","Hebei Rural Statistical Yearbook","Standard for Evaluation of Forest Ecosystem Service Functions",Hebei Provincial Forestry Department official data,and field survey data,the statistical analysis method was used to analyze the forest resources of Hebei Province.The physical quantity and value of the statistics and accounting;Finally,this paper designed and summarized the balance sheet reporting system for forest resources in Hebei Province,and completed the balance sheet for forest resources in Hebei Province on the basis of 2015 data.From the report preparation results,it was concluded that forest resources are the economic development and residents of Hebei Province.Life brings positive benefits.The study in this paper optimizes the reporting system for Hebei Province's forest resources balance sheet,and clarifies the composition of assets and liabilities in the report.Information disclosure of the value of forest resources in Hebei Province was disclosed in terms of both physical quantity and value.It will help strengthen the management and control of forest resources throughout the province and promote the establishment of accountability systems for forest resources.