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在国民经济核算理论的基础上,根据联合国最新的国民账户体系(SNA2008)、环境经济核算体系中心账户(SEEA2012)和我国第七、第八次森林资源清查的数据进行了森林资源资产核算,编制了2008—2013年资源资产的实物量、价值量账户和资产负债表。结果表明,2008—2013年我国森林资源资产的实物量是增加的,林地资源资产和林木资源资产的年均增长率分别为0.44%和2.01%。在价值量上,森林资源资产也表现为增长,年均增长率为2.10%,资源资产负债率为20.86%,低于75%的警戒线水平。另外,研究也表明,根据现有的数据资料和已有的研究成果开展森林资源资产核算、编制资产负债表是可行也是必要的。
On the basis of the theory of national economy accounting, the forest resources and assets were calculated according to the latest National Accounts System (SNA2008) of the United Nations, the Central Accounts of Environmental Economic Accounting System (SEEA2012) and the seventh and eighth rounds of forest inventory in China The physical assets, value-added accounts and balance sheets of resource assets for 2008-2013. The results show that the physical quantity of forest resources assets in our country increased from 2008 to 2013, and the average annual growth rates of forestland resources assets and forest resources assets were 0.44% and 2.01% respectively. In terms of value, forest resources and assets also showed growth, with an average annual growth rate of 2.10%, resource and asset liability ratio of 20.86%, below the warning level of 75%. In addition, the research also shows that it is feasible and necessary to prepare the balance sheet based on the available data and existing research results.