Study On The Balance Sheet Of Natural Resources

In the Third Plenary Session of the Eighteenth Central Committee,we proposed to explore the preparation of natural resources balance sheet and establish a system of natural resources balance sheet in order to promote the construction of ecological civilization and enable China to achieve sustainable development.This paper first combs the basic theory of domestic and foreign research literature which support the preparation of the natural resources balance sheet,and then tries to set up the basic framework of the compilation of the natural resource balance sheet and puts forward how to compile the balance sheet to land,water and forest resources.And finally take Ji'nan City as an example,the paper tries to compile the balance sheet of land resource,water resource and forest resource of Ji'nan.Western countries have begun to study the accounting of resources earlier,they have made a lot of results both in theory and practical application.A number of countries have developed their own accounting system based on SEEA.Our researches are mainly focused on the theoretical analysis,and we still have a lot of confusion even about building a what,how to build a reasonable accounting framework system.As to the accounting method,we learn from some foreign valuation models,but it may not be suitable for China's national conditions.In the past two years,our local governments have begun to pay attention to this aspect.We gradually begin to explore and try to compile the natural resource balance sheet of certain areas.Experts and scholars in various fields have also joined in this research,the relevant theoretical research results has sprung up.But so far,there are still many problems to be solved,such as: the physical quantity measurement problems caused by the diversity of natural resources;the pricing problems caused by no related market;and even the definition of natural resources,assets and liabilities are still not be determined.China's research on natural resource accounting started quite late,but our research on environmental accounting has already been carried out in a comprehensive way.Therefore,we can refer to the relevant theories and research results of environmental accounting for natural resource balance sheet.This paper defines the concept of natural resource account from the perspective of value theory,establishes the measurement method and the presentation method suitable for each account.Through the collection of relevant data and statistical analysis,this paper compiles the balance sheet of land resource,water resource and forest resource(mainly the asset table).Hoping to provide some reference for the compilation of the natural resources balance sheet to the relevant departments.