A Study On The Compilation And Analysis Of Natural Resources Balance Sheet

In the context of resource conservation and ecological civilization construction,Decision of the Central Committee of the Chinese Comminist Party on Several Major Issues of Comprehensive Deepening Reform of the Third Plenary Session of the 18 th CPC Central Committee said that there is a need to ?explore and establish natural resource balance sheet,to carry out ecological responsibility audit of leading cadres.? How to prepare reports and analyze reports has become the focus of the theoretical and practical circles.The preparation of natural resources balance sheet and the implementation of ecological responsibility audit work.But still need to face up is,there are difficulties and constraints in the preparation of the natural resource balance sheet,especially in the theoretical basis,the key concepts,the framework design and audit system etc.Therefore,this thesis intends to conduct relevant research based on existing research results.This study through normative analysis,index analysis,PSR model,environmental optimization model and other methods,atempting to clarify the basic theory,and design the basic framework of natural resources balance sheet.And on the basis of the construction principle,constructs evaluating index system for ecological responsibility audit.At the same time,this study taking the actual situation of Hebei Province as analytic object,attempts to establish natural resources balance sheet of Hebei Province from 2010 to 2015,and evalutes the ecological responsibility fulfillment situation of the leading cadres in Hebei Province.The main results of this paper are as follows.Firstly,this study illustrates some basic theories involved in natural resource balance sheet including the key connotation,assumption for establishment,elements confirmation and accounting methods and so on,trys to design natural resources balance sheet framework which including the three basic elements of natural resource assets,natural resource liabilities and net assets of natural resources.Secondly,taking the PSR model as direction and selecting indexs from the report project and economic plan,this study constructs a system of ecological responsibility audit of leading cadres which includes the growth rate and quality improvement rate of nature resources from the perspective of pressure,state and response.It also determines the final estimation results accordiing to the environmental optimization model.Thirdly,this study taking the actual situation of Hebei Province as analytic object,this thesis tries to establish natural resource balance sheet of Hebei Province and on this basis it examines and evalutes the ecological responsibility fulfillment situation of the leading cadres in Hebei Province.The results shows that,in the structure of natural resources assets and liabilities in Hebei Province,the value of energy assets is the largest,mineral resources consume the most,exhaust gas treatment costs the highest.At the same time,under the effective performance of leading cadres' ecological responsibility,the environmental condition was 18.58% higher than the beginning.The compilation and audit results are in line with objective reality,and validates the feasibility and applicability of the theoretical framework and the construction of the ecological responsibility audit system,It also offers some relevant suggestions attempting to provide reference to some extent for the exploration of theoretical and practical experience in other areas,and promotes the construction of ecological civilization system and establishment of natural resource regulatory regime in China,improves the ecological cadre of the assessment mechanism.