Research On The Accounting Of The Rights And Interests Of State-owned Natural Resources

Natural resources are the basis of human survival and development,and provide human beings with material,energy and space.The infiniteness of human needs and the finiteness of natural resources are eternal contradictions in the development of human society.Since the 20 th century,the population has increased dramatically,resources have been reduced,and ecological damage has become increasingly serious.Natural resources management has become a common concern of humankind.Natural resource management practice and theoretical research are inseparable from the support of natural resource data and information.In the macro area,the trend of green GDP accounting has led to the SEEA system.In the micro area,environmental accounting is gradually integrated into the daily accounting of enterprises.SEEA was born in SNA to reflect the increase and decrease of natural resource consumption in economic development,and it cannot clearly reflect the rights,responsibilities,and interests of natural resources;environmental accounting mainly accounts for the natural resources used by production and operation of enterprises,and cannot reflect the full picture of natural resources;Accounting revolves around fiscal revenue and expenditure,and is based on monetary measurement,and no longer accounts for natural resources.The lack of information on natural resources has exacerbated the conflict between humans and natural resources,and weakened the ability of human natural resource management.The Third Plenary Session of the 18 th CPC Central Committee proposed to explore the compilation of the balance sheet of natural resources and provide a Chinese solution to the problem of natural resource accounting.Some scholars borrow from SEEA to deny debt or confuse the meaning of debt.Some scholars endorse the theory of accounting balance sheet,but based on multiple reasons,they pay attention to the accounting of natural resources assets and liabilities and ignore the accounting of equity.Any social relationship requires the coordination and unification of rights,responsibilities,and interests.A simple emphasis on the distribution of rights and responsibilities,without considering the realization of benefits,will make it impossible to realize the rights and responsibilities.Natural resource assets and liabilities can better reflect the relationship between rights and responsibilities of natural resources,but cannot clearly reflect the relationship of interests.The natural resource interests must be reflected through the accounting of natural resource rights and interests.Based on the theory of accounting balance sheet,this paper discusses the accounting of state-owned natural resources under the natural resource balance sheet system.The existing theories and systems are the theoretical basis and realistic constraints for innovation.This article first reviews the progress of land rent theory,property rights theory,and natural resource accounting.Land rent theory is the theoretical basis for the distribution of rights and interests of natural resource owners and users.Natural resource rights allocation provides theoretical guidance,and natural resource accounting theory provides theoretical support and reference for natural resource equity accounting.Secondly,combing the current system,we found that China implements public ownership of natural resources.In the state-owned natural resources property rights structure,ownership,supervision,and use rights are separated.The property rights and interests of land,minerals,water,and forest resources are sorted out.Our natural resources are discovered.Ownership and supervision rights,owners and executors are combined into one.Government authorities at all levels act as agents to exercise ownership and supervision of natural resources,and obtain economic benefits through paid use of natural resources consideration and taxes on natural resources,but also pay attention to the ecology of natural resources.And social values.The owner of the right to the use of natural resources pays attention to the economic benefits of natural resources and obtains economic benefits through the development and management of natural resources.The paid use of natural resources is a way to realize the owner's equity,and the user obtains the right to use it accordingly.Based on the theory of land rent,through theoretical analysis and empirical verification,it has been found that the increase in the price of paid use of natural resources will help improve the rights and interests of natural resource owners,but may damage the rights and interests of users of natural resources.Under certain conditions,the owners of natural resources will use the increased rights for technological and environmental improvements.By improving the efficiency of development and utilization,and improving overall social welfare,not only will it harm but increase the rights and interests of natural resource users.Therefore,the market mechanism and government regulation should be used to reasonably determine the paid use price of natural resources.However,in reality,the lack of information on the rights and interests of natural resources is not conducive to market operation and government supervision.Research on equity accounting should be strengthened.With reference to the accounting balance sheet and SEEA,combined with the actual situation of China's natural resource management,this article proposes to divide the rights and interests of natural resources into all rights and use rights.The ownership and supervision rights of China's natural resources are exercised by the Ministry of Natural Resources of the State Council,forming the fact that the owner and the supervisor are one and the same.Therefore,the rights and interests of ownership and supervision should be accounted for together,and both are collectively referred to as all rights.All rights and interests of natural resources include the social value,ecological value,and reasonable economic benefits of natural resources.This part of the economic benefits is mainly the consideration of paid use of natural resources and taxes and fees on natural resources,which are realized by the realization of the rights and interests of natural resources.The right to use natural resources is the economic benefits obtained by users from the operation and development of natural resources.When the right to use is not established,only all rights and interests in natural resources are reflected in the original social and ecological values.At this time,all rights and interests in natural resources are referred to as original ownership rights.After the right to use is established,all the rights and interests of natural resources are realized through paid use and taxes,which reflect the economic value,which is called paid use of public reserves.All original rights and interests,paid use of public reserve and use rights can be further subdivided into the design of natural resources rights and interests account and account according to the natural resource characteristics,use forms and standard systems in the field of natural resources.Natural resource accounting should be based on dual measurement of currency and physical objects,and prepare mixed statements.The original rights and interests of natural resources reflect the social and ecological values of natural resources in their original state.They have not entered the economic field and cannot be calculated with economic indicators.SEEA directly measures them in kind.The public reserve for the paid use of natural resources is the economic benefit of the owner of the natural resources,measured in currency.The natural resources use rights reflect the economic benefits brought by the development and utilization of natural resources after entering the economic field,and should be measured in currencies.However,in existing accounting and statistical accounting,historical costs are used,and the amount is similar to the paid use of public reserves.It is the historical cost,not the economic benefits available in the future.The economic benefits of natural resource development and utilization are affected by the purpose of natural resource development and utilization,development methods,and technological level.It is difficult to evaluate and measure before development.There is currently no recognized valuation technology,and the amount of valuation between different technologies varies widely.Therefore,under the existing conditions,it should be measured in kind,and in the future,it will strive to use modern information technology to break through the valuation technology and carry out currency measurement.Natural resource rights and interests should be layered and classified,and a natural resource balance sheet,asset change sheet,liability change sheet,and equity change sheet should be prepared to form a reporting system.Attention should be paid to the application of modern information technology in accounting.This article takes the actual situation of natural resource management and development and utilization in a certain place in 2017 as a case to test the research results of this article.Natural resource equity accounting provides incremental information on natural resource liability structure,liability liability,proportion of liabilities incurred,equity structure,quality of state-owned equity,sustainable utilization,utilization performance,etc.Information provides effective tools and tools to improve the efficiency of natural resource management and governance.