Discussion On The Accounting Problems Of Resource Assets

In the light of the present situation of considering natural resources as assets to manage, analyzing the reasons of poor management, such as not forming concept of property right in natural resources, not differentiating between ownership and utility right, and lacking in mechanism of operating natural resources. At the same time, the paper points out the gravity and the present meaning of strengthening management of natural resources.Though explorative research on the content and modes of information management system of enterprise resources accounting from micro direction, based on the urgent request of management in natural resources, the paper propose some constructive propositions which has follow four parts:PART ONE: to differentiate concepts among natural resources, assets and resource assets.PART TWO: to point out that equity and value management is to be prerequisite for strengthening management of natural resources.PART THREE: to analyze resources accounting system, which include resources accounting element such as resources assets, resources cost and so on.PART FOUR: to propose the construction of Resources Accounting Management.