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Forest and Grassland Resources Research >

2020 , Vol. 0 >Issue 3: 22 - 25

DOI: https://doi.org/10.13466/j.cnki.lyzygl.2020.03.005

Integrated Management and Administration

Development of Natural Resources Balance Sheet Accounting System—Taking Forest Resources as an Example

  • Yaosheng HU ,
  • Liyao YU ,
  • Jianwei WU
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  • Academy of Forest and Grassland Inventory and Planning,NFGA,Beijing 100714

Received date: 2020-04-15

  Revised date: 2020-05-19

  Online published: 2020-07-30

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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

Cite this article

Yaosheng HU , Liyao YU , Jianwei WU . Development of Natural Resources Balance Sheet Accounting System—Taking Forest Resources as an Example[J]. Forest and Grassland Resources Research, 2020 , 0(3) : 22 -25 . DOI: 10.13466/j.cnki.lyzygl.2020.03.005

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