摘要
森林资源资产负债表编制工作是推行生态文明建设、创新自然资源管理体制的重要工作内容之一。但目前理论研究方面,在森林资源资产负债表负债的概念及资源范围的确定上还存在较大争议。文章以全新视角,首先探寻争议形成的根本原因,而后从森林资源资产负债表的研究对象、组成要素概念、等式逻辑3个方面入手,对森林资源资产负债表体系进行了重构。对解决森林资源资产负债表中负债争议提出了新的观点,为森林资源资产负债表编制的进一步研究探索提供理论依据。
Compilation of forest resources balance sheet is not only one of the most important part of promoting the construction of ecological civilization, but also a way to innovate the natural management system. At present,there are great disputes on how to define the liabilities of forest resources balance sheet and resource limit. This paper tried to make a new perspective to find the root cause of the dispute. then reconstructed the conceptual system of forest resources balance sheet from three aspects: research objects, research elements and equilibrium equations.A new viewpoint was put forward to resolve the dispute of liabilities in the balance sheet of forest resources,which would lay a good foundation for the further research and exploration of the balance sheet compilation of forest resources.