摘要
研究选定有代表性的民权县和嵩县作为试点县,通过对试点县全民所有森林资源资产清查方法、资产评估技术、资产价值核算方法的研究,设计出“主表+附表+账户表”形式的报表框架体系,通过负债表的填报,可以全面摸清全民所有森林资源资产的家底,反应资产的使用及处置情况,有利于促进森林资源的保护和合理利用,帮助政府部门对自然资源和环境绩效进行考核。
This paper designed a"main table+appendix+account table"report framework system by analyzing state-owned forest resources assets inventory method,asset evaluation technology and asset value accounting method in Minquan county and Song County,selected as typical pilot counties.According to the balance sheet,the table can reflect the assets of state-owned forest resources and the usage and disposal of assets comprehensively.In addition,the balance sheet not only promotes the protection and rational use of forest resources,but also assists government departments assess natural resources and environmental performance.
作者
张莉
霍保民
王华庚
Zhang Li;Huo Baomin;Wang Huageng(Henan Province Forestry Resources Monitoring Institute,Henan Zhengzhou 450045,China)
出处
《河南林业科技》
2023年第1期6-10,共5页
Journal of Henan Forestry Science and Technology
关键词
全民所有
森林资源
资产负债表
编制方法
State-owned
Forest resources
Balance sheet
Compilation method