Key issues of reflection of forest resources in the system of complex natural-resource and economic accounting

The authors of this article discusses the key issues and approaches to reflection of forest resources in the System of Environmental and Economic Accounting (SEEA), within the framework of the development of a common system of national accounting (SNA) for natural resources and environmental protection. To be more specific, key principles of the international standard - SEEA-2012: Central Framework No- are characterized from the point of view of information and methodological requirements for enabling statistical calculations. Critical analysis is performed; possibilities for using international provisions in the conditions of the Russian Federation are also reviewed, including the formation of the balance of natural resources on the example of forest timber, solving the issue of valuation of relevant resources, integration of the received indicators obtained in the general system of the SNA aggregates, etc. The article begins with the analysis of the current statistical information on availability, use, restoration and protection of forest resources in our country. The performance of existing indicators is measured in terms of their alignment with the SNA-SEEA requirements and methodology. In addition, an assessment of completeness and quality of statistical data, systematically collected by the statistical and forestry authorities is provided. The complexity and multidimensionality of forest resources and forestry statistics, which must be taken into account when carrying out macro-statistical constructions in accordance with the SNA-SEEA requirements, are mentioned. Major shortcomings in the field of accounting and statistical surveys were also identified. The centerpiece of the article, as already mentioned, is the issue of the valuation of forest wood, i.e. standing timber, as well as reflection of these valuables in the balance of assets of natural resources. For this purpose, the publication describes the types of this balance and analyzes in detail their specific differences in relation to the timber resources in all main balance aggregates. Particular attention is placed upon identification of harvested (cultivated), naturally grown (non-cultivated) forest resources and forest stands growing under promote natural afforestation (the implementation of specific and targeted forestry activities). In this regard the following statistical characteristics of one of the key parameters that operate within S EEA for all biological assets in general and assets of forest timber in particular are considered in detail: a) depletion; b) degradation of resources. The article is elaborated upon specific methods of forest timber valuation on the basis of determining the relevant natural resource rents, using primarily the method of the net present value (NPV), along with other techniques and assessment methods (more specifically those, on the basis of the residual value method, appropriation method, access price method). An improved calculation formula based on the NPV method is proposed. The major advantages and disadvantages of each of the proposed methods of calculation are identified. In this article are formulated the basic questions that need to be answered before the data collection is organized, calculations are carried out, and preliminary observations on them are presented. In the final chapter of the publication are given the concrete proposals for arranging further work that is essential for the quality assessment of forest resources as an important part of the national wealth and an object of the environmental resource management.

СНС-СПЭУ, Базовая схема СПЭУ, биологические активы, лесная древесина (древесина на корню), баланс (счет) активов, стоимостная оценка лесной древесины, природная рента, ставки дисконтирования, ЧПС-метод, метод присваивания, лесоустройство и первичный учет лесных ресурсов, SNA-SEEA, SEEA basic structure, biological assets, forest timber (standing timber), asset (account) balance, valuation of forest timber, natural resource rent, discount rates, method of the net present value (NPV), appropriation method, forest management and primary accounting for forest resources

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