The Research On Constructing Balance Sheet Of Natural Resources In D City

The Third Plenary Session of the 18 th Central Committee pointed in its decision report on Several Major Issues Concerning Comprehensively Deepening Reforms pointed out that "To explore the preparation of the balance sheet of natural resources,receive audits on natural resources when leaving office and establish a lifelong liability accounting system for damaging ecological environment".The Hunan Provincial Government Office put up issues regarding exploring the preparation of the balances of natural resources,doing well in economic reckoning and organizing the preparation of local balance sheet.Therefore,it is a big attempt to explore the compilation of the balance sheet of natural resources,which deepens the reform of China's environmental institutional mechanisms and promotes innovations in economic,ecology,theory and system.The paper is based on the theoretical foundation of the natural resource balance sheet and sums up the pricing mode of natural resource.It is theoretically preparing the following balance sheet.On this basis,the paper devises a compilation framework and reporting system of natural resources balance sheet.At the same time,it combines the practical experience of the excellent pilot areas in the country and the actual conditions of D city to analyze whether it is in a position to compile the balance sheets of natural resources and finally calculate the quantity and value of the material.It is based on the balance formula of natural resource net assets equal to natural resource assets reducing natural resource liabilities that the physical scale and value scale of natural resources are compiled.From the prepared natural resources balance sheet,D city's natural resources assets at the end of 2015 were 31171.79 billion yuan,while natural resources liabilities were 169.69 billion yuan,and natural resources net assets were 31002.10 million yuan.The above analysis shows that D city has basically achieved the requirements for the protection of five kinds of natural resources,such as water resources,land resources and mineral resources,but it still needs further improvement.In order to build a natural resource balance sheet system,D city should get improved on the three aspects of natural resource data sharing platform,natural resources balance sheet statement system design,and natural resource value accounting system.