县域森林资源资产负债表编制实践探索——以浙江省开化县为例

以2010—2015年浙江省开化县森林资源为研究对象,结合国内外研究成果,探索性地提出了开化县森林资源资产负债表的编制思路、编制框架、核算表式和核算方法,开展了开化县林地、林木、生态系统服务、森林资源资产和负债核算,并根据核算结果编制了一套包含实物量和价值量的森林资源资产负债表。结果表明:2015年,开化县森林资源资产价值量达到1 899.55亿元,比2010年增长0.90%,主要得益于林木和林产品资产的增长;生态破坏造成负债0.74亿元,森林生态系统服务功能有所减弱。编制开化县森林资源资产负债表是践行"绿水青山就是金山银山"的重要举措,为开化县开展生态文明绩效考核、森林资源管理、领导干部离任审计提供技术支撑。

Practice and Exploration on Compilation of County Forest Resources Balance Sheet: A Case Study of Kaihua County in Zhejiang Province

This paper took the forest resources in Kaihua county of Zhejiang Province from 2010 to 2015 as the research object.Combining with the research results at home and abroad,the paper tentatively put forward the formulation idea,formulation framework,accounting form and method of forest resources balance sheet in Kaihua county,carried out the accounting of forest land,trees,ecosystem services,forest resources assets and liabilities in Kaihua county,and a set of forest resources balance sheet including physical quantity and value had been compiled according to the accounting results.The results showed that in 2015,the value of forest resources assets in Kaihua county reached 189.955 billion CNY,an increase of 0.90% over 2010,which was mainly due to the growth of forest and forest products assets;the ecological damage caused a debt of 0.074 billion CNY,and the service function of forest ecosystem was weakened.The establishment of forest resources balance sheet in Kaihua county is an important measure to practice "lucid waters and lush mountains are invaluable assets",which provides technical support for the performance assessment of ecological civilization,forest resource management and the audit of the departure of leading cadres in Kaihua county.