Research On The Preparation Of Forest Resource Balance Sheet Of A State-owned Forest Farm In Inner Mongolia Autonomous Region

Since the reform and opening up,China's economy has been developing at a high speed,and the GDP created by its citizens has continuously exceeded a new high.But in the process,the Chinese government excessive pay attention to the growth of GDP,the ecological balance is destroyed,the environmental pollution problem is increasingly serious,now it is pushed to ecological environment protection problems into the social mainstream.The third plenary session of the 18 th central committee of the communist party of China(CPC)pointed out that the defect of the current economic performance appraisal lies in paying attention to economic indicators,which has caused extremely bad consequences to the ecological environment.In order to realize the sustainable development strategy of China,in order to restore "development" and forgotten by us ecosystem,at the conference proposed to explore the preparation of natural resources in the balance sheet,establish ecological environmental damage liability lifelong person,shall practise a system of leading cadres of the natural resource assets departure audit.In order to promote the protection of natural resources,to ensure the process of sustainable development,in 2015 the third plenary session of the Chinese people's political consultative conference and meeting to consolidate the 18 on the instructions,to explore natural resources in the balance sheet,speed up the establishment and perfection.June 26,2017,xi jinping,chaired a meeting of central comprehensively deepen reform leading group.36 the meeting stressed that pays special attention to various reforms play together the overall effect,deepen the reform in all overall goal focused.Meeting also pointed out that the implementation of leading cadres outgoing audit,natural resource assets in converting natural resources assets and the ecological environment quality condition as the foundation,the key audit and evaluation of leading cadres to implement the central route policy,abide by the laws and regulations,to make major decisions,accomplish goals and fulfill the responsibility,promote the leading cadres to implement natural resource assets management and ecological environment protection responsibility.The need for a scientific balance sheet for natural resources is becoming more urgent.In this paper,on the basis of existing research,through the method of forest resources at home and abroad for reference,the accounting system,on the basis of sustainable development theory and so on,to the forest resources accounting research as the main body,A state-owned forest farm in Inner Mongolia autonomous region as A case,the application of environmental accounting methods such as theory,explore the forest resources of the balance sheet.First of all,according to the spirit of the relevant documents,and the use of content analysis method to set woodland forest resources,forest ecological service function,general assets and liabilities,rights and interests of the accounts,under the accounts in accordance with the accounting content to establish the secondary subject.Secondly,the material measurement and value measurement are carried out for each subject.Thirdly,the balance sheet of forest resources will be formed eventually,which can reflect the forest resources status of forest farms.In A state-owned forest farm,for the pilot,using the method of field investigation,on the basis of the account Settings,using the method of physical measurement and value measurement method,calculated by converting forest resources and value data,compiled A state-owned forest farm the Inner Mongolia autonomous region forest resources balance sheet.