Study On The Theory And Method Of The Development Of Natural Resources Balance Sheet

To explore the compilation of natural resources balance sheet is an important strategic layout and institutional innovation of our country on ecological civilization construction,which will raise the awareness of our government and Chinese people in protecting natural resources as well as exerting a far-reaching influence on the green and sustainable development of the national economy.The development and promotion of a nationwide natural resource balance sheet will make a significant contribution to the sustainable development of our economy and establish an early warning system for improving natural resource.It will be benefit to the audit of the performance of local government officials.which will enable Chinese natural resources & assets management work is a big step forward.In January 2017,the State Council promulgated the Guiding Opinion on the Reform of the System of Paid Use of Natural Resources by the whole people,which requires establishing basically all kinds of natural resources assets owned with clear property rights?abundant powers?well-established rules as well as effective supervision and effective implementation of rights by the whole people by 2020.With paid use of the system,we can achieve the development and utilization of natural resources and protection of ecological,economic and social benefits.It shows that exploring and preparing the balance sheets of natural resources is highly in line with the needs of establishing ecological civilization.Therefore,it is relatively tight,the tasks are relatively heavy,and the demands are quite high for the preparation of natural resources balance sheet.As Chinese natural resources balance sheet exploration and research started late,it is still in its infancy phase.Therefore,we carry on the research of natural resources balance sheet.Firstly,through the literature research method,we make a literature analysis of the domestic and international natural resources balance sheet compilation theory and method.Then we combine the concrete accounting system and practical experience of foreign natural resources balance sheet,which is an "international standards" and "Chinese characteristics" natural resources balance sheet theoretical system.Based on the analysis of macroscopic environmental accounting and natural resources balance sheets both at home and abroad,this paper summarizes and analyzes the related theory and compiling methods involved in the construction of natural resources balance sheet,and it summarizes a set of accounting principles,accounting elements,Accounting methods and other basic theories of natural resources balance sheet theoretical system,.From the perspective of the amount of physical and value for the construction of Chinese natural resources balance sheet theoretical system provides reference experience.According to five major foreign natural resource accounting systems and the domestic experimental experience,this paper builds the basic theoretical system of our country's natural resources balance sheet as well as sets up the account structure of the major natural resources a wide range of frameworks.In addition,by studying the methods of measuring the assets and liabilities of natural resources at home and abroad,we can combine the uniqueness of natural resources,adopting accurate with appropriate measurement methods to realize the transformation of physical resources from physical quantity to value to build natural resources complete reports.The final attempt to set up natural resources balance sheet is a comprehensive reporting system that includes balance sheets of various natural resources as well as environmental accounting reports,ecological service reports so that we can get natural resource stocks,flows,and quality by analyzing the statements.Based on the spirit of the Third Plenary Session of the 18 th Central Committee of the Communist Party of China in 2013,this essay will focus on the construction of ecological civilization,the protection of the ecological environment and the realization of sustainable development.It will also explore a series of problems in the compilation of natural resources balance sheets.At the same time,we try to establish and improve the theoretical basis for the preparation of the balance sheet of natural resources,the theoretical system of accounting,form styles and account settings and so on.This article mainly from the following five parts to elaborate:The first part is the introduction,which firstly analyzes the research background of compiling natural resources balance sheets,and then it discusses the theoretical and practical significance of compiling natural resources balance sheets,which reviews the literature both at home and abroad about the theory of natural resources balance sheet preparation data.By understanding the generation and development of the natural resources balance sheet,it also details the thesis on writing the overall natural resources balance sheet theoretical framework.The second part is the theoretical basis for compiling natural resources balance sheet.This chapter will elaborate the theoretical basis of the balance sheet of natural resources preparation from the perspectives of necessity,feasibility,property rights and accounting,and provide experiences for the theoretical construction of our country's natural resources balance sheet.The third part is to compile the basic theory of natural resources balance sheet construction and accounting methods.In this chapter,we first define the concepts of the three basic elements of the natural resource balance sheet,natural resource assets and natural resource liabilities.Then we set forth the objectives,basic assumptions,the basic principles to be followed in compiling the report,the table style of the report,the accounting elements identification and measurement methods and other specific problems of the theoretical system,and try to use accurate and appropriate measurement methods for different natural resources.The fourth part is the framework and account system of the natural resources balance sheet.This chapter sets the natural resources balance sheet accounts according to the preparation conditions of the natural resources balance sheet under the current conditions,from the principles of the preparation of the natural resources balance sheet,accounting methods and general structure.It sets the account from the land resources,water resources,forest resources and mineral resources,the four main resources.Finally,a framework for the balance sheet accounts of natural resources has been established.In setting the framework of the system,the natural resources balance sheet is a comprehensive reporting system,from the perspective of physical quantity and value of natural resources balance sheet preparation,including a variety of natural resources balance sheet and ecological accounting and environmental pollution accounting report.And it sets specific statements of the subjects while defining the various elements of natural resources balance sheet accounting,which focuses on the stock of natural resources,quality and flow and so on.The fifth part is the summary and prospect of this article.According to the difficulties encountered in the preparation of the process,it proposes the preparation of the current natural resources balance sheet preparation limitations.In addition,this paper proposes that the compilation department of the natural resources balance sheet should be a cooperative team across sectors and apply the "grand accounting" theory to practice in compiling the balance sheets of natural resources.This will make it easier to target sample tables of natural resource balance sheets more specifically.The balance sheet of natural resources prepared in this way can provide more accurate and detailed data about the natural resources we need,which improves the system of ecological civilization construction in our country and improves the official performance evaluation system as well as further realizes the development of green and sustainable national economy.Based on the analysis of macro environmental accounting and natural resources balance sheets both at home and abroad,this paper summarizes and analyzes the related theory and compiling methods involved in the construction of natural resources balance sheet.It summarizes a set of natural resources balance sheet theoretical system,which includes accounting principles,accounting elements,accounting methods and other basic theory.At the same time,it provides a reference experience for the natural resource balance sheet theory of Chinese system from the perspective of physical quantity and value scales.According to the foreign five major natural resource accounting systems and the domestic experimental experience,this paper tries to build the basic theoretical system of our country's natural resource balance sheet and sets up the accounting structure of the major natural resources.In addition,by studying the methods of measuring the assets and liabilities of natural resources at home and abroad,which combines the uniqueness of natural resources,we try to adopt accurate and appropriate measurement methods to realize the transformation of physical resources from physical quantity to value scales to build a complete report on natural resources.The final attempt to set up a natural resource balance sheet is a comprehensive reporting system that includes balance sheets of various natural resources as well as environmental accounting reports and ecological service reports,so that we can find the situation of natural resource stocks,flows,and quality by analyzing the statements changes.Finally,during writing this article,there are some difficulties in compiling the balance sheet of natural resources in detail: the compilation method and the compilation department.This paper suggests that the compilation of the natural resources balance sheet is an interdepartmental preparation team that adopts the compilation method of "grand accounting" to facilitate the more targeted setting of the sample tables of natural resource balance sheets.The balance sheet of natural resources prepared in this way can provide more accurate and detailed data about the natural resources we need,which improves the system of ecological civilization construction in our country as well as improves the official performance evaluation system,and a further realization of the national green economy and sustainable development.