Research On Compiling County-Level Natural Resource Balance Sheet

Under the current background of resource conservation and ecological civilization construction in China,it is one of the important measures to explore and compile the balance sheet of natural resources to promote the healthy development of ecological civilization construction.It is also of great significance to find out the actual situation of natural resources,assess the ecological performance of leading cadres and promote sustainable economic development.The compilation of the balance sheet of natural resources from the county-level grass-roots administrative units can provide more accurate basic information for the compilation of the national balance sheet of natural resources,improve the overall system of the balance sheet of natural resources,and improve the governance level of grass-roots governments.this paper elaborates the theories of national balance sheet,environmental accounting and natural resource value,defines the concepts of natural resource assets and liabilities,and determines the objects reflected in the natural resource balance sheet in this paper.From the theoretical perspective,it lays a foundation for building the framework of county-level natural resource balance sheet.Secondly,from the two aspects of foreign and domestic,to the United Nations,Australia,China's national economic accounting system and domestic 2016 pilot pattern,huzhou city,zhejiang province,Shanghai comprehensive environmental statistics,chengde mode,fuzhou lienchiang county shenzhen dapeng area and establishment mode analysis summarized,through using the mode of experience,combined with relevant theory to determine the county level shall report contents and value calculation method,and follow the equal balance between use and supply the basic framework of natural resources in the balance sheet.Finally,a county in hebei province is taken as an example to explore the trial compilation of county-level natural resources balance sheet.This paper tries to compile the balance sheets of four natural resources,namely land,water,forest and energy,in order to provide an operational method for compiling the balance sheets of county-level naturalresources.At the same time,the problems in the process of trial compilation are analyzed and the solutions are put forward.The innovation of this paper is as follows: starting from the county level,it constructs the compilation system of the balance sheet of natural resources at the county level,which includes: describing the compilation method of the balance sheet of natural resources at the county level;Based on the combination of water resources,forest resources,land resources and energy resources,the paper designs a sample sheet of the balance sheet of natural resources which is based on the measurement of physical quantity,and presents the compilation of the balance sheet of natural resources at the county level with the actual data of a county.