Research On The Ecological Resource Liabilities Of River Basins Based On Ecological Compensation

With the improvement of environmental regulations and the daily growth of the consumption of natural resources,China has paid more attention to the ecological construction.The nineteen reports elaborated the specific measures and significance of the construction of ecological civilization,including the implementation of important ecosystems,the protection and restoration of major projects and the construction of ecological corridors and biodiversity conservation network.At present,the imbalance of regional economic development in the area of resources,and ecological compensation responsibility is not clear,accounting for a comprehensive and systematic study on the ecological resources in the watershed of debt,and establish a scientific,watershed ecological assets reflect the local characteristics of the balance sheet is the premise of local government comprehensive financial reporting system,also to establish an effective compensation mechanism of river basin the opportunity.At present,our country is lack of system of legal norms of resource accounting,and watershed ecological compensation mechanism is not fully developed.But according to their own regional environment and economic development,have tried to account for natural resources and natural resources by way of balance sheet disclosure.For the sustainable development of economy and society in the basin area,it is urgent to strengthen the comprehensive management of the development,use and protection of its ecological resources.In this paper,we will explore the research of basin ecological resources liabilities based on the ecological compensation,clarify the rights and obligations of the ecological resources of the basin,and clarify the responsibility of the implementation of the basin's ecological compensation,and promote the formation of the basin's horizontal ecological compensation mechanism.This article first elaborates the research significance and the goal,summarizes the domestic and international ecological environment and natural resources in the balance sheet of the status of development.Secondly,the resource property rightstheory,ecological economy theory,SEEA accounting theory,various aspects of the interpretation of the ecological resources in the basin debt position and start from the connotation of ecological resources.In debt,analyze the accounting confirmation and measurement of liabilities of different types of basin resources,and to pay debt meaning and the way of a preliminary inquiry.Then according to the SEEA classification system of accounting theory of liability account,through the ecological resources compiling watershed balance sheet conduct a comprehensive system of watershed resources liabilities disclosure.In our country,resource accounting research is still in its initial stage,resource liability theory and application is especially weak,in this regard,this thesis proposes many opinions on contributions for Watershed Resource Accounting and management of liabilities even so,between watershed resource diversity and the imbalance of regional development,in-depth research and practice a lot of problems need.