Goal Oriented Study On The Construction Of The Concept Framework Of Natural Resources Balance Sheet

As the contradiction between economic development and resource utilization becomes increasingly serious,it becomes more and more important to speed up the construction of ecological civilization.The establishment of natural resources balance sheet,as an important part of ecological civilization construction,is highly valued by the party and the government,which makes it become the current hot topic.However,natural resources balance sheet is a new concept,therefore existing accounting system cannot guide its establishment directly.Furthermore,the point of the literature available is partial to statistical accounting,and the basic concepts,such as the report entity,natural resources liability,the confirmation and the measurement,have not been unified.The lack of theory and the differences have seriously restricted the development of natural resources balance sheet.Therefore,it is necessary to establish a systematic conceptual framework to regulate and guide the establishment of natural resources balance sheet.In theory,the research on the concept framework of natural resources balance sheet includes the following aspects: by sorting out the difference between property rights and ownership,the paper discusses the core position of user's rights over natural resources in the property rights system of natural resource,which is a new perspective to study natural resources balance sheet.According to intergenerational equity of the sustainable development theory,the element system of natural resources balance sheet can be set up by dividing the structure of user's rights over natural resources between generations.Based on the principal-agent theory,it expounds the dual principal-agent relation about user's rights over natural resources,which reveals the necessity of compiling natural resources balance sheet,and builds the foundation for the construction of a two-level system of report entity.The study on conceptual framework of natural resources balance sheet begins with the theory.AT first,it analyzes the objective of natural resources balance sheet,including useful decision and accountability,and it establishes the corresponding qualitative characteristics,including reliability,relevance,sociality,importance,comparability,understandability,prudence,integrity and full disclosure.Goal oriented,it further studies other basic concepts of natural resource balance sheet.By analyzing the logical clues of SEEA2012,it finds that there's inequality between physical flow and value flow.Combined the subject,the paper think the content of natural resources balance sheet includes only physical movement of natural resources,which is the movement of user's rights over natural resources in essence.Based on the dual principal-agent relation,the trustee is report entity.Under this logic,report entities of natural resources balance sheet include government and enterprise with hierarchical relationship.The element system of natural resources is the result of the coupling between intergenerational structure of user's rights over natural resources and accounting elements,including natural resources asset,natural resources liability and natural resources net asset,which is in accordance with the " natural resources asset = natural resources liability + natural resources net asset ".Under this element system,the paper redefines concepts of these elements.Based on the characteristics of natural resources,the paper analyzes the conditions for the confirmation of the balance sheet of natural resources,and by taking the physical measurement as the optimal choice,the paper discusses the initial measurement and subsequent measurement.Finally,to be consistent with the report entity,the paper designs the table structure of natural resources balance sheet of the enterprise and natural resources balance sheet of the government,and analyzes relationships among them.natural resources balance sheet of the government shall be established based on the natural resources balance sheet of the enterprise,but natural resource assets and natural resources liabilities between different entities or different government shall not be offset against each other.In addition,the natural resources liabilities should be further adjusted from the perspective of the overall economy to ensure the accuracy and integrity.