Research On The Problem Of Natural Resource Assets Acounting In Extractive Industy

Natural resources assets is the starting point of the national natural resources accounting system,deepening the research on the supply side of the natural resources accounting focuses on resource type mining industry,mining.Since reform and opening-up,our country in order to supply driving the development of industry,pulling GDP growth at the expense of the environment of extensive economic development,mining,coal destructive overcapacity,ecological imbalance irreversible consequences,such as setting up a development loop economy,ecological economy of natural resources,national accounting system is one of the important issues comprehensively deepen reform.Mining is the origin of natural resources and economic value capitalization output,is also the essences of environmental and resources protection.Therefore,under the framework of the balance sheet compilation of natural resources,strengthen the supervision of mining natural resources dynamic and coordination of resources exploitation and operating earnings,extractive industry should focus on natural resources assets accounting and information disclosure.Micro level of natural resources asset research focuses on the resources of intangible assets accounting and disclosure of mineral resources reserves,natural resource assets research stay at the macro level,the former specification natural resources accounting accounting practice,the latter develop natural resource asset information disclosure model,the latter research results,this paper define concept of mining natural resources assets,using standard study briefing related accounting practice.This article selects ZhunDong coal mine exploitation of coal seams and associated minerals resources to research,enterprise list,coal mining right associated products,transfer of natural resources such as water resources,land use rights as a case,in detail elaborated our country mining natural resources assets accounting information disclosure of roughness and rough common problems.This article from the enterprise itself construction in-depth case problem cause and the external environment,analysis of intangible assets natural resources economy essence is the enterprise "after the first to get on the bus ticket" phenomenon,the main points of the accounting treatment;Recommended enterprise broaden the natural resources that will be unproductive natural resources include natural resources management;On the basis of not changing the original accounting norms,to set up natural resources assets course and detail the collectionconverting and value on accounting and information disclosure.The innovation of this paper is to establish a set of natural resources information disclosure statements,disclosure of information,including mineral resources reserves of natural resources assets physical inventory value of the asset scale,natural resources and natural resources assets list,thus form a more perfect natural resources asset information disclosure model,aimed at effectively prepared macro natural resources assets framework,improve enterprise information disclosure value natural resources,for government departments and external information users in comprehensive evaluation of enterprise environmental performance and utilization of natural resources.In China there is no natural resources assets disclosed precedent,extractive industries have reserves of natural resources can measure,resource circulation is easy to record,clear category division of prerequisites,the property right clear,defined the premise of accurate,clear,accounting can be the guide,explore the natural resources to compile the balance sheet.