Research On The Accounting And Application Of Natural Resources Assets And Liabilities

Natural resources are an important condition for our survival,so it is crucial to protect them and strengthen ecological construction.After the third plenary session of the 18 th CPC central committee in 2013,the state council proposed exploring the development of a national balance sheet of natural resources,mainly focusing on water,forest and land.The government accounting standards promulgated in 2015 explicitly listed the government as an accounting entity to account for natural resources assets.In 2017,mineral resources were officially included in the scope of natural resources accounting.Since then,the accounting of natural resources assets and liabilities in China has been carried out in four aspects: water resources,land resources,forest resources and mineral resources.Subsequently,local governments responded to the call and actively promoted the accounting of natural resources assets and liabilities,truly implemented the ecological civilization construction highlighted in the report of the 19 th CPC national congress,and made preliminary progress in compiling balance sheets of land,forest,water and mineral resources.But as the starting point of accounting in our country natural resources assets and liabilities late,accounting method is not clear,don't have a specific and effective accounting system,converting value measurement unable to determine,together with the larger regional areas have different resource distribution,monitoring and data collection is not comprehensive,so the natural resources of the balance sheet accurate preparation of still have a long way to go.In 2016,Anhui province launched a pilot project to compile the balance sheet of natural resources in bengbu,xuancheng and qingyang,and completed the basic statistics and reporting of data by the end of 2018,but the measurement of value volume has not been effectively solved.This study based on the theory of accounting practice,based on the literature reading and research methods of case analysis,case study of natural resources in bengbu area,select data from 2014 to 2018,in the perspective of government accounting subject,establishes the land resources,forest resources,water resources,mineral resources and other natural resources assets,subject and its subsidiary subjects,scientific definition ofnatural resources in debt,set up the environment management,environment restoration obligations,environmental compensation obligation account,use the net course,by the methods of equivalent factor,market price method and so on converting and value combined with the description of natural resources value accounting way.By calculating the value of natural resources in bengbu in the past five years,especially the net asset value,the balance sheet of natural resources in bengbu in 2018 was compiled,and finally the conclusion that bengbu has rich net assets and its leading cadres have passed the audit examination of natural resources.Accounting of natural resources assets and liabilities,the preparation of natural resources in the balance sheet for the government to ascertain the natural resource base,realize the dynamic management of natural resources,the leading cadre's departure audit evaluation is of great significance,through case analysis and research of the bengbu region,in order to further promote the other areas in anhui province and the national natural resources assets liability accounting and reporting practices,promote the construction of national ecological civilization.