关键词:  , 价值核算；森林碳汇；账户；资源统计；资产负债表；中国

Abstract: According to the latest forest resources inventory data, this paper established physical and monetary accounts of forest carbon sinks, and exploratory established its balance sheet from 2008 to 2013 in China on the basis of national economic accounting theory and the latest System of National Accounts of United Nations. The results show that forest carbon stocks in physics are increased from 2008 to 2013, the average annual growth rate is about 2.51%. The value of forest carbon stocks in monetary is decreased. The average decreasing is about 0.37%. The reason for this decreasing in value is mainly caused by carbon sinks market price declining and the carbon sequestration in open forest land reduced. The study also built the carbon balance sheet based on the forest resources inventory data recently. The results also demonstrate that forest carbon assets are net outflows, the value of outflows from 2008 to 2013 is 10.762 billion RMB yuan. In addition, due to the reasons such as statistical standards, classification, etc. caused there is some errors in balance calculation in the balance sheet, the error rate is about 4.35%, less than 5% of the statistical requirements, which indicates that establishment forest carbon sinks accounts is possible, and accounting of values of forest carbon sinks according to the existing data is necessary in China.

Key words: value accounting, forest carbon sinks, accounts, resources statistics, balance sheet, ChinaManagement, China