Accounting of forest land and forest resources in Jilin Province of northeastern China

Objective Developing forestland and timber resource accounting is crucial for understanding the status of forest resources and reflecting their static state and dynamic states, as well as economic contribution of forest resources in Jilin Province of northeastern China. It not only provides a basis for improving the level of forest management scientifically and formulating a rational forestry development plan for Jilin Province, but also offers a practical reference for studies on forest resources accounting in China.

Method Firstly, based on the data from the 8th and 9th National Forest Resources Inventories, the forestland area, volume and these variations during the two inventories were calculated in Jilin Province. Secondly, combined with the relevant cost and price parameters obtained from the survey in 2018, the value of forestland and timber resource was calculated using the appropriate valuation methods such as annuity capitalization method, replacement cost method, net present value method and market-based forest value method. Finally, different accounts were used to list the physical quantity and its variation as well as the value of forestland and timber resources in Jilin Province.

Result (1) During the two national forest resource inventories, the forestland area of Jilin Province increased from 8.561 9 million ha to 9.047 9 million ha, the volume increased from 965.349 3 million m³ to 1 053.684 5 million m³, with an increase of 5.68% and 9.15%, respectively. During the 9th National Forest Resources Inventory, the total area and volume of natural forests in Jilin Province reached 6.166 4 million ha and 895.825 9 million m³, with an increase of 0.039 million ha and 76.730 3 million m³, increased by 0.64% and 9.37%, respectively, compared with the end of the 8th National Forest Resources Inventory. The total area and volume of plantation reached 1.778 4 million ha and 117.574 7 million m³, increased by 0.141 1 million ha and 13.096 0 million m³, respectively, with an increase of 8.62% and 12.53%, compared with the end of the 8th National Forest Resource Inventory. (2) During the 9th National Forest Resources Inventory, the value of forestland resource assets in Jilin Province was estimated at 190.328 billion CNY, while the value of timber resource assets was 103.764 billion CNY, totaling of 294.092 billion CNY.

Conclusion From the accounting results, it is evident that the total amount of forest resources continues to increase, and forest resource assets keep accumulating during the two national forest resources inventories in Jilin Province, which not only brings significant ecological benefits to local residents, but also lays a material foundation for the transformation of “lucid water and lush mountains” into “invaluable assets”.