| The compilation of the balance sheet of natural resources is a new research field in China, which has a wide range of knowledge and a wide range of knowledge. Based at home and abroad for macro environmental accounting and accounting for natural resources research, through relating to natural resource accounting theories and methods based on the analysis, summarizes a set of basic assumptions, main principles, accounting elements theory system contains natural resources assets and liabilities table structure thinking, trying to construct basic framework of balance sheet of China’s natural resources from the two dimensions of physical volume and value, and discussed the report project value assessment methods. The results show that the main accounting items of the balance sheet of natural resources for natural resource assets, natural resources and natural resources capital liabilities. The natural resources of the balance sheet should be constructed based on the "natural resources=natural assets liabilities+natural capital" such a balance formula. Secondly, because the value of certain natural resources assets is difficult to estimate, so the natural resources assets should be multiple measurement methods using physical quantity and value combination. In addition, the report contains both the report frame architecture itself, also includes the analysis of statements. The from the present status of the natural resources, the use of natural resources and natural resources management and protection three aspects hands, construct a set of natural resources, balance sheet analysis index, to the natural resource assets and liabilities table analysis of the practical operation to provide certain theoretical reference. |
PDF Full Text Request