Research On Non-Depletable Natural Resource Accounting Of Enterprise

The natural resource is important element in many enterprise,based on the conclusion of other researchers,the natural resource is classified to the Non-depletable Natural Resource (NNR) and Depletable Natural Resource in this paper.Based on the Accounting Theory,Enviornment Economics,Natural Resource Economics and Sustainable Development Theory,this paper study on the enterprise's accounting thesis of the NNR. The purpose is to enhance the relevancy of accounting information,and to give some suggestion for the making of GAAP. Relied on the present conclusion and the accounting research purposes,this paper gave the new classification system.This paper analyzed the property and use right of NNR and discussed the main typies of the transactions which include acquirement,exploitation and dealing.Based on all of this works,this paper discussed the accounting recognization,accounting measurment,accounting and information disclosurememt of NNR.according to general theory of accounting recognization,this paper discussed the conditions of NNR's recognition, including the recognition of the up-and down of the NNR's value.Only the right resource can be recognized to Non-exaust Natural Resource Asset (NNRA). About the NNR's accounting measurement,based on the general accounting theory,this paper discussed the initial and final measurement of NNRA and the choice the accounting attribute of NNR.subsequently,this paper analyzed the item of NNRA's accounting,based on the research of the NNRA's accounting of the listed companies of our country and the experience of other country,this paper discussed and gave the new model of the NNRA.s accounting,including each sorts of NNRA's accounting. Finally,this paper diccussed the accounting information disclosure of NNR, based on the discussion of information disclosure of NNR of our country'listed companies and general disclosure theory,As a result,the model of accounting information disclosure of NNR is designed.After all above researches, the key conclusion reached is as follows:Firstly,many enterprises relate to the transaction of NNR. According to the needs of the research purposes,the NNR is sorted to biologic NNR and non-biologic NNR. The ues right of NNR include long-term right and short-term right.Secondly,the contents of recognition of NNRA.include what should be or should not be disclosured in finacinal statement,but the former requires more reliabilities.All the NNR except perpetual resources may be recognized as assets relying on itself conditions,and the value's change of NNR should be recognized too.Thirdly,the NNRA can benefit lots of people,when it was measured as assets in accounting,only those enterprises gain can be included.the marketing price method,income present method and cost method can be used to evaluate the NNR's value.under the requirement of reliability,the enterprise should measure the loss of NNRA's utility and the asset reduction of NNR.and the loss of NNRA's utility should be included in the related products'cost.Fourthly,the NNRA which could be measured reliably should be treated as asset in enterprise's accounting system and disclosed in finacinal statement. The accounting of the long-term use right NNRA and the short-term use right NNRA is different:the long-term use right NNRA should not be amortized, but when the long-term use right NNRA's life ended,its book value should be deduced; on the other hand, the short-term use right NNRA should be amortized according to the asset's life in enterprises.Finally,enterprise should disclosure the flux and the deposit of NNRA etc.some are disclosure in finacinal statement,some should not. there are two model to disclosure the information:supplement reporting and individual reporting. The former is the model enterprise should choose.