Research On The Design Of Land Resources Balance Sheet Framework At County Scale

In order to meet the ever-increasing material demand,mankind has continued to develop natural resources,resulting in overloading of natural resources,deteriorating the ecological environment,threatening man-land coordination and regional sustainable development,and hindering the process of building a well-off society in an all-round way.To this end,the CPC Central Committee proposed to "explore and compile the balance sheet for natural resources and audit leading cadres to perform the audit of natural resource assets." At present,the research on the preparation of natural resources balance sheet is still in a preliminary exploration stage,and there are many deficiencies,such as the formation of a unified accounting index and method system in the asset assessment.For this reason,the paper starts to explore and perfect the above issues.The natural resources themselves are complex and it is difficult to directly study the preparation of the natural resources balance sheet.Therefore,the paper takes land resources as a breakthrough point,and constructs a framework for the balance sheet structure of land resources based on the balance equation of "Land Resources Assets = Land Resources Liabilities + Land Resources Net Assets",and establishes an accounting index system and valuation method for land resources' balance sheets.Take Chengkou County as an example to try to compile the county-scale land resources balance sheet for 2014-2016.Firstly,the physical quantity and value of various townships in Chengkou County were calculated.ArcGIS spatial analysis technology was used to locate the spatial transfer path of physical resources and value of land resources in the region,and the variation and specific flow of each category were calculated.Second,according to the liability index system and calculation method,combined with the relevant departments to provide liability data and field research data of the research group,complete the accounts of land resources and liabilities of Chengkou County,and compile the land resources balance sheet of Chengkou County.The results show:(1)The concepts of land resources,land resources assets and land resources assets and liabilities are defined,the key connotations of land resources balance sheets are defined,and the theoretical basis for the preparation of land resources and liabilities sheets is tentatively constructed.It confirms that the basic elements of the land resources balance sheet are land resources assets,land resources liabilities and land resources net assets.Established the basic identity of the land resources balance sheet preparation as "Land Resources Assets = Land Resources Liabilities + Land Resources Net Assets".(2)The overall framework of the county-level land resources balance sheet,basic accounts and reporting system have been established.Land resource assets,liabilities,and their accounting methods were established separately,and a land resource asset accounting account and a liability accounting account were constructed.The account of land resource assets includes the calculation of physical quantity,flow and value of land resources.The liability account includes two basic accounts of land environmental destruction and loss of land ecological value.Finally,a report system for land resources balance sheet consisting of the "main list(1 sheet)-primary sheet(2 sheets)-additional sheet(14 sheets)-bottom sheet(number is not fixed)" was constructed.(3)The preparation of the Chengkou County Land Resources Balance Sheet shows: In the three years from 2014 to 2016,the total debt of land resources in Chengkou county was about 2.43 million yuan,and the average annual debt was 0.81 million yuan.Compared with the increase in land resources assets and liabilities within three years,the net assets of land resources in Chengkou County are approximately 274.92 billion yuan,an average of 91.64 billion yuan per year,which is approximately 38 times the debt portion.Within three years,the land resources assets increased by 14.52 billion yuan and the liabilities were 2.43 million yuan.The increase in assets far exceeds the liabilities.This shows that the environmental quality of land resources and the functions of land ecosystems in Chengkou County have increased significantly,and the county's socio-economic development has been rapid.Among them,great success has been achieved in coordinating the relationship between land use and ecological construction.(4)By analyzing the example of the land resources balance sheet in Chengkou county,the feasibility of the county-scale land resource balance sheet framework system designed in this paper is verified.Based on the reality of Chengkou County,test the land resources balance sheet of Chengkou County,It is concluded that the land resource assets in Chengkou County have been rising year by year,and the quality of ecological environment has been greatly improved compared to the initial period.The preparation results are in line with objective reality,which further validates the operability and applicability of the county-scale land resources and liabilities table preparation framework.It provides certain reference experience for the development of theoretical and practical work for the preparation and analysis of natural resources balance sheets in other regions of China,in order to promote the construction of an ecological civilization system in China and promote the supervision of natural resources.