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Research On The Construction And Simulation Of Grassland Resources Balance Sheet

Posted on:2022-10-02Degree:MasterType:Thesis
Country:ChinaCandidate:X HanFull Text:PDF
GTID:2510306509956669Subject:Accounting
Abstract/Summary:PDF Full Text Request
At present,all parts of the country are actively responding to national policies,exploring better protection and management of natural resources.How to better prepare the balance sheet of natural resources,and how to better protect and manage natural resources,provide support for the protection and management of local resources at the institutional level,these questions have become one of the hot topics in the theoretical and practical circles at this stage.However,the natural resources of each region are unique and irreplaceable,the compilation of the unified balance sheet of natural resources of each region will encounter certain obstacles.Then,the compilation of the balance sheet of natural resources of each region will be refined from all resources to a single resource.Grassland is known as the "skin of the earth",and there are many grassland resources in China,so it is necessary to explore the balance sheet of grassland resources.On the basis of combing the theory of environmental resources value and national balance sheet theory,taking the "separation of three rights" as the background,this paper expounds the theoretical basis,the definition of related connotation,the assumptions and confirmation in the early preparation of grassland resources balance sheet,and the measurement of assets,liabilities and owner's equity of grassland resources Then,combined with the relevant preparation basis and methods,the grassland resources balance sheet preparation system is designed.Finally,combined with the existing data,the grassland resources assets,liabilities,owner's equity of Xin Barag Left Banner are accounted,and the grassland resources balance sheet is generated.This study not only provides theoretical and practical guidance for the construction and application of grassland resources balance sheet,but also provides reference for the development of natural resources accounting and management.
Keywords/Search Tags:natural assets, value theory, surrogate market approach, framework construction
PDF Full Text Request
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