Research On The Divisional Reporting Of Balance Sheet Of Natural Resources In Marine Area

Since the eighteenth Century industrial revolution,the productivity of the global society has developed rapidly,and the level of human material civilization has been greatly improved,but the human society has also paid a great price for the resources and environment.Under the concept of sustainable development,the United Nations,the European Union,the World Bank and other international organizations are committed to the research and practice of the System of Integrated Environmental and Economic Accounting,and the resource and environment accounting has become a global trend.From the domestic point of view,in the third Plenary Session of the 18 th CPC Central Committee,the party formally proposed to "explore and compile the balance sheet of natural resources",which represents a new stage of China’s resource and environmental accounting work,and has a far-reaching significance for the protection and utilization of natural resources in the future.Since 2016,the deep reorganization system,such as the unification of natural resources and the control of the ecological space use control,has made a specific deployment of the balance sheet of natural resources in China,and the balance sheet of natural resources has gradually become the latest research hot spot in the academic circle.At present,the protection and development of marine natural resources are facing severe problems.The preparation of divisional reporting is a management innovation for the management mode of marine natural resources assets,which helps to manage and protect marine natural resources,and to exercise the ownership of all natural resources assets and enhance the welfare of marine natural resources.However,the data of marine environment is difficult to obtain because of the multi-layer,complex,complex and fluidity of marine natural resources.It also has many special features in the preparation of the divisional reporting of balance sheet of natural resources in marine area.In view of this,combined with the practice of marine natural resources assets management in China,the following aspects are mainly studied.Firstly,as for the confirmation of the report elements,the sea area and the uninhabited islands with established rights are recognized as the marine natural resources assets.The current obligations due to the Unpredictable or uncontrollable environmental pollution or ecological destruction caused by the exploitation and utilization of the sea area and the uninhabited island are recognized as the marine natural resources liabilities.The residual interest value of assets deducted from liabilities are recognized as the marine natural resources net assets.Secondly,as for the design of the report system,a complete set of report system for the divisional reporting of balance sheet of natural resources in marine area is constructed,including the assets account,the liabilities account,the balance sheet and the auxiliary account.Among them,the assets account is composed of the quality report form,the physical quantity balance sheet and the value balance sheet on the sea area assets and the uninhabited islands assets.The debt account is the value sheet on the sea area liabilities and the uninhabited islands liabilities.The balance sheet is the integration of assets information and liabilities information on the sea area and the uninhabited islands.The auxiliary account is composed of profit statement,report on profit and loss accounting of ecological environment,report on resource administration information on the sea area and the uninhabited islands.Besides,as for the application of the subdivision report,taking a multi-purpose terminal project of Dongying city as a case.According to the quantity and quality of the sea area assets of project case,the assets and liabilities value of the resources of the sea and sea area are calculated,and the physical quantity balance sheet and the value balance sheet of the sea area assets,the value sheet of the sea area liabilities and the balance sheet of project case are designed and filled in.On the basis of the above research work,the problems and the next direction are discussed in depth,and the concrete countermeasures and suggestions are put forward from five aspects: the organization team,the investigation system,the management system,the legal basis and the audit application.