Research On The Framework And Specific Design Of The Ecological Balance Sheet For Local Government

In 2013 the Third Plenary Session of the 18 th Central Committee of the Communist Party of China passed the resolution paper “On Comprehensively Deepen the Reform of Certain Major Issue Decision for the Central Committee of the Communist Party "proposed to explore the natural balance sheet, to execute audit system when accountant leaves post for the leaders, to establish ecological environment damage responsibility person for the rest life. In 2014 the State Council had approved the reform of Treasury Comprehensive Accrual Government Financial Reporting System, but the reform does not include the ecological assets and liabilities of the government, leaving a lot of space to local government for operating. To establish a scientific, local distinctive, easily understandable, comprehensive ecological balance sheets of local government is the premise of a comprehensive local government financial report.First of all, this paper compared the concepts between government functions and ecological functions; ecological information, accounting information and budget information to set the scope of the research, summarized the research of domestic and foreign government balance sheets and ecological environment information carrier. Secondly, the paper choosed Natural Resources Value Theory, New Public Management Theory, Accountancy Theory, Public Finance Theory as theoretical basis to analysis the framework of ecological balance sheet. Then, with the analysis of local government functional transformation and the perfection of public participation mechanism, the paper shows the environmental impact to the balance sheet. Based on scope and demand of information users, the paper positioning the target of the sheet. Then the paper summarizes the basic framework of the ecological balance sheet under the new environment of the local government requirements. Then, the paper concretely designed the ecological balance sheet structure of local governments. Firstly, using the theory of accounting to design the logical structure of ecological balance sheet; Secondly, using the theory of environmental and economic accounting design each element of ecological assets and liabilities; Thirdly, using the theory of accounting measurement design measure principle and method of the ecological assets and liabilities; Fourthly, Under the condition of meeting the demand of budget management, the paper designed the specific frame of ecological balance sheet. Finally, in order to help the government to build a complet e report system of local government, the paper put forward two suggestion of building the balance sheet. Firstly, we need to sort out ecological functions and responsibilities of local government at all levels; Secondly, we need to make separate ecological assets of local government debt accounting standards.