Research On The Construction Of Mineral Resources Balance Sheet From The Perspective Of Property Rights

Since twenty-first Century,China economic momentum of rapid development,has made remarkable achievements,but behind the glamorous economic data,the local government for a long time with GDP as policy oriented,resulting in excessive consumption of resources and development mode of the one-sided pursuit of economic interests,low utilization rate,serious environmental problem has become increasingly serious.In this context,in November 2013 the third Plenary Session of the 18 th CPC Central Committee,the Communist Party of China through the "decisions" to explore the preparation of the balance sheet of natural resources ",the leading cadres to implement natural resource assets outgoing audit,the establishment of ecological damage liability lifelong accountability system.At present,research on natural resources in China is still in the balance sheet In the stage of exploration,for some basic problems especially the first step in building a balance sheet of natural resources,property rights and ownership problems to be solved.Based on this,this paper based on the perspective of property rights,focusing on the natural resources in the balance sheet balance sheet for construction of mineral resources research,firstly,the clarity of property rights of mineral resources in the in the process of economic circulation and the connotation of power transfer system,and on this basis to further clarify the accounting elements of mineral resources of the balance sheet,the basic concept of measurement model.Then a comprehensive consideration of the mode of economic development and mineral resources dependence,selecting typical mineral resource type city lake Huangshi City,Hubei Province as a case study,analyzes the main problems of mineral resources property right,and puts forward the norms of ownership,perfecting the system of property right of the policy recommendations.Finally,according to the concrete situation of mineral resources in Huangshi City,trying to design mineral resources balance sheet preparation of basic framework of Huangshi municipal level,and in the existing data available on the basis of mineral resources assets and liabilities and part of total value,the quantity of the main table and sub table trying to fill,in order to other provinces in China,city and national level natural resource balance sheet especially beneficial mineral resources assets preparation of the balance sheet.