Research On The Construction Of Liability Account Under Natural Resources Balance Sheet

The decision of the CPC Central Committee on several major issues of comprehensively deepening reform was passed on the third Plenary Session of the 18 th CPC Central Committee in November 2013.A series of requirements with the construction of ecological civilization system of natural resource assets was put forward in this “decision”,including preparation of natural resources balance sheet and to implement natural resource audit when leading official leave their positions.Based upon this instruction,this paper,firstly,uses SEEA2012 and SNA2008 to analyze the framework of natural resources in the balance sheet,defines the target of compilation of natural resource s balance sheet,the balance sheet of basic assumption,accounting principles and basic elements,proposes that the natural resources balance sheet is composed of asset and liability accounts,and analyzes the embodiment of natural resources balance sheet of the asset and liability accounts in the national accounts in the balance sheet,suggests asset account as the main form,the liability account as the schedule to audit leading officials responsibility in the natural resources.Secondly,according to the domestic and foreign literature,this paper simply introduces the natural resource assets account from four aspects of the condition of recognition,assets classification,measurement unit asset structure,and analyzes the preparation of the asset account.Thirdly,this paper expatiate the establishment of natural resources liability in detail,the natural resources liability is kind of residue discharged into the environment of the system beyond a certain capacity,which would harm natural resource assets.According to the definition of the liability,the author makes a full explanation of accounting methods and related concepts,and proposes the framework and contents of the natural resources liability referring to logical framework of natural resources balance sheet from the two aspects of physical quantity and value.Finally,taking Zhengzhou city as an example,this paper attempts to compile the natural resources liability account of Zhengzhou in 2013 and 2014,and makes a brief analysis.