Research on the Preparation and Application of Forest Resources Balance Sheet of State-owned Forest Farm in Yangkou, Fujian

Based on the relevant research results and the development status of state-owned forest farm in Yangkou, Fujian, this paper established accounts such as assets, liabilities and net assets following the basic principles of forest resources balance sheet design, and it calculated the value of the forest resources balance sheet of the forest farm according to the clear measurement method of the designed account, so as to fill in the forest resources balance sheet and analyze it. The study found that in 2010, 2013, 2016 and 2019, the forest resource assets of Fujian Yangkou State-owned Forest Farm were 178.096 7 million yuan, 185.477 6 million yuan, 197.702 5 million yuan and 337.629 8 million yuan, liabilities were 1.212 4 million yuan, 1.810 9 million yuan, 2.322 6 million yuan and 2.934 2 million yuan, and net assets were 176.884 3 million yuan, 183.666 7 million yuan and 183.666 7 million yuan respectively. 195.379 9 million yuan and 334.695 6 million yuan, the net assets were greater than zero, and the net assets in 2019>the net assets in 2016>the net assets in 2013>the net assets in 2010, indicating that the investment performance of Fujian Yangkou state-owned forest farm in forest had improved, forest resources had produced positive benefits on the economic development of the forest farm and the life of residents, and the forest governance of the forest farm had achieved remarkable results.