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Research On Methods And Application Of Natural Gas Resources Balance Sheet Compilation

Posted on:2022-01-30Degree:MasterType:Thesis
Country:ChinaCandidate:Z L WangFull Text:PDF
GTID:2481306551997819Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
Since the reform and opening up,my country's development has been changing with each passing day,especially in the economic field.At the same time,my country's non-renewable resources and environment are also under great pressure,and there are frequent extreme weather such as smog and sandstorms.The emergence has also seriously affected people's daily activities and reduced people's happiness in life.The emergence of these phenomena can be attributed to the fact that my country is a developing country with a large population and has a large demand for resources;more importantly,the extensive development method characterized by high pollution and high waste for a long time has become more severe.The above phenomenon.In 2013,the Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China passed the "Decisions of the Central Committee of the Communist Party of China on Several Major Issues of Comprehensively Deepening Reform",which clarified the importance of changing the development mode to my country's development,natural resources balance sheet and lifelong responsible leaders The outgoing audit also came into being.As an important role in energy development and progress,natural gas resources have significant advantages over traditional non-renewable energy in terms of cleanliness and utilization efficiency,and the development of natural gas resources is closely related to people's daily lives.It can be seen that the research and exploration of natural gas resource balance sheets can not only achieve the goal of high-quality and sustainable development,but also have full practical significance for satisfying the people's ever-increasing better life.Based on the existing research and exploration of natural resource balance sheet preparation,this paper studies the preparation method and application of natural resource balance sheet.The main research results are as follows:(1)The main body,content and ideas of the preparation of natural gas resources are discussed and researched,the concepts of natural gas resource assets,liabilities and net assets and the scope of accounting have been defined in detail,and the natural gas resource assets and liabilities have been completed.Trial compilation of the sample table;(2)Established the accounting method and model of natural gas resource assets and liabilities,and clarified the method of natural gas resource accounting scope;(3)Collected relevant information based on the actual development status of natural gas resources in Shaanxi Province Data,realized the exploration of the preparation of natural gas resource balance sheet,and completed the combination of theory and practice;(4)Based on Excel VBA,the Shaanxi Province natural gas resource balance sheet was systematically developed,and the automatic calculation of data was realized.The technical functions such as one-key generation of,filling and report form have improved the efficiency of filling the balance sheet of natural gas resources,and significantly reduced the error in the data processing process.Through this research,it provides a theoretical basis for my country to further improve the preparation of natural resource balance sheets and the natural resource outgoing audit of leading cadres,enriches the specific connotation of high-quality development,and has certain practical significance.
Keywords/Search Tags:Natural Gas Resources, Balance Sheet Preparation, System Development
PDF Full Text Request
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