Study On The Preparation Of Natural Resources Balance Sheet

China's ecological environment and the destruction of natural resources increasingly serious,and the people's lives have brought great influence,restricting the sustainable development of the economy,in recent decades,in the "only GDP hero" of the performance concept driven by some party and government cadres one-sided pursuit of rapid economic growth.In order to perfect and develop the ecological environment system and strengthen the assessment of the ecological resources in the term of the party and government cadres,the 18 plenary of the CPC has taken the construction of ecological civilization as an important strategic deployment of the CPC Central Committee,pointing out that compiling natural resources balance sheet is the fundamental way to perfect the ecosystem and the table is the basic prerequisite and foundation of carrying out audit on natural resources assets of party and government leading cadres.The result of natural resource management and environmental protection as one of the indexes of evaluating the performance of the party and government leading cadres is helpful to abandon the extensive economic development mode,set up the correct view of achievement and promote the sustainable development of the resource environment.On the basis of carding the domestic and foreign research,this paper expounds the relevant theories of the audit of the departure of natural resources assets and the theoretical basis of the statement preparation;From the perspective of the audit of the natural resources assets,the author constructs the frame of the natural resource balance sheet,expounds the compiling subject,the compiling period,the measurement method,presentation of the contents and preparation of procedures;The paper also discusses the contents and points of the natural Resources balance sheet,table,notes.On this basis,taking the outgoing audit of the Water Affairs Bureau of W City as an example,this paper probes into the application of water resources balance sheet in the audit of the departure of water resources assets,from many aspects,such as quantity,quality,value,management ability,special activity and economic index of water resources assets,This paper makes a comprehensive evaluation on the performance of water resources supervision responsibility during the term of the Director of the Water Bureau of W City and puts forward some related suggestions.The research of this paper has made a beneficial attempt to explore our country's natural resource balance sheet system,which not only helps to ascertain the situation of natural resources assets,but also provides data support for the government leading cadres to carry out audit of natural resources assets.