Research On The Establishment Of Changsha Natural Resources Balance Sheet

The party’s eighteen Third Plenary Session of the Third Plenary Session had passed "Eighteen Third Plenary Session of the decision on deepening reform of the overall number of major issues", which clearly put forward to explore the establishment of the balance sheet of our natural resources, the implementation of natural resource leadership outgoing audit, the establishment of accountability of the damage of ecosystem to the environment. Hunan province actively read the guidance of the CPC Central Committee and issued "Opinions on deepening reform of statistics", asked all municipal statistics departments and units to deepen reform, will explore the establishment of natural resources balance sheet in the first place. With the deepening reform of statistics, relevant indicator system gradually perfect, Hunan province has the conditions for build the natural resources of the balance sheet. This paper uses the theory of natural resources balance sheet for the foundation, with the help of eco-city construction planning of Changsha, deepen the reform of statistics’opinions and compiled Changsha natural resource balance sheet, proposed the preparation of the municipal area to the next stage of natural environment the basic idea of the resources of the balance sheet.From the perspective of the theory of value, the author defined the value of natural resources, and made a detailed analysis of the conditions of domestic natural resource balance sheet in China, obtained that Changsha has prepared for the table. Then the detailed study of the preparation of the table had been made. First of all, establish the account system and accounting framework for natural resource balance sheet with SEEA-2012 and SNA-2008 accounting system and the actual situation of Changsha natural resources. In this table, we were set seven accounts contain various accounts and set up detailed classification, and can basically meet the needs of sheet of Changsha. Secondly we refer to the mainstream research literature and studied the accounting methods of natural resource value in-depth, established accounting methods for different natural resources, including Market Value Method, Surrogate Market Approach, and Simulated Market Method. Finally collected the relevant data in detail and based on the accounts of the various natural resources and physical value accounting, built the Changsha natural resources balance sheet.Natural resources through the development of Changsha balance sheet, at the end of 2013 the value of Changsha City water resources, aquatic resources, land resources, natural landscape resources and timber resources total between about 28930.86 trillion Yuan to 30224.16 trillion Yuan. The results can be seen through the main natural resources in Changsha City is still concentrated in the land, and other aspects of the natural landscape, and its ability to determine the value of the potential environmental value of Changsha, Changsha ultimately restricts the sustainability of socio-economic development.