Research Of Natural Resources Balance Sheet Compilation-Based On SEEA Framework And Analysis

The reform and opening-up of China has been a huge success and made China the second largest economy.But the blindly pursuit of efficiency results not only the economic growth,but also the excessive use of natural resources,which led to the shortage of natural resources.The contradiction between the rapid development of China's economy and the accelerated deterioration of the environment has triggered scholars' discussion.How to effectively protect the natural resources and the ecological environment while developing the economy? How to use the principle of accounting to manage and disclose natural resources? How to draw on the experience of other countries on the basis of the preparation of natural resources in line with our natural resources,the balance sheet? How to use the experience learned from other countries and compile our own natural resources balance sheet that in line with the characteristics of China?Regarding the issue above,this paper first summarize the theory of natural resource balance sheet,start from the emerge of environmental accounting and briefly de-scribes the process of environmental accounting and the definition of environmental accounting.This paper elaborates to fully understand the connotation and extension of environmental accounting and clarify the theory of environmental accounting,people have to discuss the theory from multiple perspectives.Then this paper studies the development of environmental accounting in our country.The re-search of natural resources balance sheet started in the late 90 s,later than some other developed countries,but through cooperation with international agencies,the compilation of natural resources should be improved soon.Since China's research on natural resource balance sheet started late,so the paper focus on the international practice and analysis.Thirdly,this paper focuses on the core content of the SEEA-2012 central framework,including the definition of Physical flow accounts,environmental accounts and related flows,and environmental assets accounting.These three parts set the theoretical basis for the preparation of the natural resource balance sheet.And introduced the structure of the SEEA-2012 central framework,which set the basis for the preparation of the balance sheet structure.After summarizing the theory and the framework of natural resource balance sheet and studied some examples of successful application of SEEA-2012.After introducing the theoretical basis and international experience,this paper describe the geographical location and natural resources of and then gives the natural resource balance sheet table.