Study On The Preparation Of The Natural Resource Balance Sheets Of Heilongjiang XX State-owned Forest Industry Enterprise Based On The Goals Of Leading Cadres’ Term-end Audit

Since the third Plenary Session of the 18th CPC Central Committee proposed to explore the preparation of the natural resource balance sheets,and to implement the leading cadres’ term-end audit of the natural resource assets,various regions have actively carried out pilot work.State-owned forest industry enterprises mainly engaged in forest resources such as woodland resources and forest tree resources,and so on.Forest resources are important natural resource assets,have the function of maintaining the ecosystem balance,and it is of great significance to promote the sustainable development of social economy.In order to strengthen ecological environmental protection,promote natural resources asset management,as well as provide a basis for leading cadres’ term-end audit of the natural resource assets,state-owned forest industry enterprises shall prepare the balance sheets of natural resources.This thesis takes Heilongjiang XX state-owned forest industry enterprise as an example,according to the purpose of leading cadres’ term-end audit of the natural resource assets which state comes up with.Through elaborating the situation of policy implementation,fund utilization and natural resource asset management of Heilongjiang XX state-owned forest industry enterprise,reflects the important information that implementing leading cadres’ term-end audit of the natural resource assets needed.Based on the purpose of leading cadres’ term-end audit of the natural resource assets of Heilongjiang XX state-owned forest industry enterprise,this thesis sets up the account of woodland resources and the account of forest tree resources.According to the forest resource archives of Heilongjiang XX state-owned forest industry enterprise,the physical quantities of woodland resources and forest tree resources are accounted.The value quantities of woodland resources and forest tree resources are calculated by using the asset evaluation methods such as annuity capitalization method,replacement cost method,market price inversion algorithm and so on.The balance sheet of natural resources that reflect the physical quantities and value quantities of woodland resources and forest tree resources have been prepared.The alteration table of natural resource assets that reflect the fluctuant situation of woodland resources and forest tree resources have also been prepared.The thesis makes a brief analysis on the balance sheet of woodland resources and forest tree resources.The preparation of the balance sheets of Heilongjiang XX state-owned forest industry enterprise can reflect asset management situation of natural resources,provide the basis for leading cadres’term-end audit of the natural resource assets,and urge leading cadres to intelligent use and protect natural resources and attach importance to the construction of ecological civilization during their tenure.