关键词: 会计理论, 自然资源资产负债表, 森林资源, 价值核算, 理论框架

Abstract:

The scientific design of natural resource balance sheet plays a key role in establishing an ecological civilization performance appraisal system,and it is an important measure to strengthen the natural resource management.Based on the studies of current natural resource balance sheet,using theoretical methods and techniques of accounting as reference,this paper proposes the theoretical framework of natural resource asset accounting.It takes forest resources as an example to develop a forest resources balance sheet accounting system,and puts forward the accounting process from the forest resources survey data to the forest resources balance sheet accounting,which aims to provide a basis for the compilation of natural resources balance sheet.

Key words: accounting theory, natural resources balance sheet, forest resources, value accounting, theoretic framework