Research On The Liabilities Of Balance Sheet Of Natural Resources

The Third Plenary Session of 18 th CPC Central Committee proposed the task of exploring and preparing natural resources balance sheet,drawing great attention from academia.Balance sheet of natural resources is one of the concepts in China and abroad,and a lot of researches should be done both in theories and methods.At present and in the near future,preparing the balance sheet of natural resources will be the key topics both from theoretical aspects.The most difficult problem is how to account the liabilities of natural resources in the balance sheet of natural resources.It is also important currently for preparing the balance sheet of natural resources.Supported by a wide range of theoretical foundation,this paper starts with the need of setting up environment accounting.To remove the blocks in the preparation,this paper focuses on the existence and manifestation of natural resounces liability,and analyzes the relationship of liability,environmental liability and natural resources liability based on a review the origin and definition of them.We deem that natural resources liabilities meet the recognition criteria of liabilities.The purposes of preparation of natural resources in the balance sheet,the liabilities of natural resources shall be confirmed.There are two innovations of this paper: First,Combining with liability,environmental liabilities and liabilities of natural resources,The paper thinks liabilities of natural resources meets the recognition criteria of liability.Second,depending on the causes of the formation of natural resources in debt,put forward the classification of resources and environment liabilities.Put the red line of resource management into the liabilities of natural in the balance sheet of natural resource.