Research On The Preparation Of Forest Resource Balance Sheet Based On Double-entry Bookkeeping

At present,the preparation of the "Natural Resources Balance Sheet" is a hot issue in society.It was first proposed at the 18 th Party Congress.Its preparation can contribute to the construction of socialist ecological civilization,and forest resources are an important component of natural resources.In part,the preparation of research forest resources balance sheet breaks the inherent forest resource management system and concept,and can reflect the dynamic changes of forest resource assets scientifically and continuously.The research on the compilation of forest resources balance sheet can effectively evaluate the level of forestry economic development,effectively protect the ecological red line of forest resources,make it sustainable,and also help the assessment of the departure audit of leading cadres.Through the preparation of statements,the national economic accounting system can be completed,and forest resource accounting can be more standardized and standardized.At present,there are many research results on the compilation of forest resource accounting and balance sheet at home and abroad,but on the whole,the research and practice methods of basic theory are still in the initial stage of research,and the theoretical foundation and scientific methods need to be further strengthened.the study.Based on the traditional accounting theory,forest resource capitalization theory and natural resource value theory,this paper synthesizes the domestic and foreign research theory and current situation,summarizes the differences between the theory of forest resource balance sheet and traditional accounting,and puts forward the differences between the theory of forest resource assets,liabilities,rights and interests and traditional accounting.In this paper,Yucheng County,Henan Province,forest resources as the research object,through the balance equation of "forest resources assets = forest resources rights and interests + forest resources liabilities",the balance sheet of forest resources in Yucheng County was set up with the method of analysis and summary,and the physical quantity,value and liabilities of forest resources assets were accounted for,finally the forest resources in Yucheng County were completed.The preparation of the source balance sheet and the statement reflects the protection and operation of the region in 2017.It is hoped that the compilation of the report forms can provide data basis for the protection and management of forest resources and environment in Yucheng County,further improve the assessment mechanism of cadres in the region under its jurisdiction,and enable the sustainable development of forest resources in the region.