A Study On Compiling The Balance Sheet Of Coal Resources Of Local Government Based On The Construction Of Ecological Civilization

Since the reform and opening up,China's economy has made remarkable achievements in development.At the same time,our country is also faced with unprecedented pressure on resources and environment,huge consumption of resources,low utilization rate and serious deterioration of the ecological environment.This series of increasingly prominent development issues The sustained and healthy development of our economy poses a tremendous challenge.It has also promoted the adjustment of the government's governing philosophy and the transformation of the mode of economic development.Based on this background,the "Decision" of the Third Plenary Session of the 18 th CPC Central Committee put forward the proposal of "exploring and drafting the balance sheet of natural resources,conducting the leading cadres' audit on leaving the assets of natural resources,and establishing a lifelong accountability system for ecological and environmental damage".As a system innovation raised to the height of running a country,the compilation of the balance sheets of natural resources has profound theoretical and practical significance for its in-depth research.This paper first introduced the basic theory of resource and environmental economic accounting related to the preparation of natural resources balance sheet,and provided a logical starting point and theoretical basis for the accounting elements,framework structure,measurement models,and accounting methods for determining thebalance sheet of coal resources.Secondly,introduce the contents and characteristics of the resource and environmental accounting in the United States and Germany,and compare the similarities and differences between the two countries' resource and environmental accounting,and then draw inspirations for China's natural resource accounting.Thirdly,taking Yulin City of Shaanxi Province as a case study,we attempted to design the representation structure and reporting system of Yulin Coal Resources Balance Sheet.Finally,on the basis of the data already disclosed by the existing government departments,the value of the assets and liabilities of coal resources in Yulin City was calculated and the balance sheet of coal resources in Yulin City was filled out.This paper supplements case studies of natural resource balance sheets in coal resources,a specific energy resource sector.The prepared value scale can provide preliminary data for the scientific management of coal resources and auditing of leading cadres' resources and environment.