Research On The Preparation Of Geoheritage Resources Balance Sheet

As a fresh new concept,"natural resources balance sheet" was first proposed in the Third Plenary Session of the 18 th CPC Central Committee.The natural resources balance sheet is a prospective subject,it draws a lot of attention from both theorists and practitioners the time when published.Researchers mainly focus on normal natural resources such as water,mine,etc.As a part of natural resources,geohertiage resource is a precious,non-renewable geological natural heritage due to various internal and external geological effects in the long evolution of the Earth's geological history.There is not much research on the accounting of geohertiage resources until now.Geohertiage resources have a high value of ecology,society and economy,it is more and more important with the development of society.Therefore,we take it into asset management and research on the accounting of its asset and equity based on the formula: geohertiage resources asset = geohertiage resources equity.The paper is based on the traditional accounting theory,sustainable development theory,asset management theory and property rights theory.First,this paper explores the significance of geohertiage resources balance sheet,defines geohertiage resources,summaries present situation of the research both at home and abroad.Then,explain the basic concept and preparation basis of the balance sheet of geoheritage resources.Based on this,carry out asset setting,liability,equity and other subject settings and have trial balance from the perspective of physical quantity.Finally,prepare “geohertiage resources balance sheet”,“statement of geohertiage resources' changes in assets” and“statement of geohertiage resources' changes in owner's equity”.Illustrate the existing problems in preparing the geoheritage resources balance sheet in China and put forward the corresponding policy suggestions.