Compilation And Application Of Natural Resources Balance Sheet

The third plenary session of the 18 th central committee of the communist party of China(CPC)put forward the tasks of "exploring and compiling the balance sheet of natural resources" and "carrying out the audit of outgoing natural resources assets".As a new concept,the balance sheet of natural resources first appeared in the field of view of scholars and aroused wide attention and research.In the existing literature,researchers generally believe that the balance sheet of natural resources integrates the knowledge of accounting,resources,statistics,management and other disciplines,which also reflects the difficulty in compiling the balance sheet of natural resources.In November 2015,the general office of the state council issued the pilot program for the compilation of balance sheets of natural resources,which was officially launched nationwide.However,from the practical effect and theoretical research results of various regions,the progress of this work is not ideal.The preparation of the balance sheet of natural resources is faced with a series of problems,such as the lack of solid basic theory,incomplete value accounting,inconsistent statement system and insufficient practical application experience.This paper mainly explores and solves the following two problems: first,how to compile the emerging natural resources balance sheet.The second is how to apply the results of the compilation to the audit of leading cadres' leaving office of natural resources assets after successful compilation.Therefore,the form of the framework of this paper to do a detailed description of the research ideas.After that,this paper reviews the research results of international and domestic scholars on the compilation basis and methods of natural resources and their application fields.Then starting from the concepts of natural resource assets,natural resource liabilities and natural resource balance sheet,this paper briefly expounds the basic framework and theoretical basis of natural resource balance sheet.Chapter three begins with the case analysis.As a forerunner,shenzhen has taken the lead in the preparation of urban natural resource balance sheet in China,and has obtained successful experience,the establishment of natural resource asset accounting system,the quality and price system of natural resource asset,and the application of natural resource balance sheet.Combined with the example of shenzhen city,this paper hopes to provide reference and inspiration for the study of the balance sheet of natural resources.Specific sequence,this paper first analyzes the shenzhen city take the lead in response to a call for establishment of natural resources in the balance sheet and the formulation of the preparatory work,this paper analyses deeply after shenzhen in gathering data,selected accounting methods,three aspects of the specific establishment process and the leading cadre to shenzhen the use way and the effect of natural resources assets departure audit made a further elaboration.The research found that in the aspect of data information collection,shenzhen city constructed the natural resource assets ledger system and introduced information technology to enhance the reliability of data.In terms of the selection of accounting methods,the accounting methods of ten types of natural resource assets in shenzhen are determined by combining the resource endowment and economic situation and referring to the mature experience at home and abroad.Prepare an aspect of the process,follow the principle of "from easy to difficult" of shenzhen,compiled the first natural resources assets physical quantity list,then select the urban green space of created value scale,finally compiled a complete water balance sheet and will prepare the experience is copied to the other the balance sheet preparation work of all kinds of resources.The relationship among data information collection,accounting method selection and compilation process is not an isolated or progressive relationship,but an integration with different focuses.The solution of the three problems jointly promotes the successful compilation of natural resources balance sheet of shenzhen.The quality of the results of the audit provides a credible basis for leading cadres to audit the departure of natural resources.Finally,this paper summarizes the experience and matters needing attention in the preparation of the balance sheet of natural resources in shenzhen.Giving priority to the basic work,strengthening the platform construction,establishing the accounting method based on the regional resource endowment and following the principle of "from easy to difficult" are the important experience of successfully compiling the balance sheet of natural resources in shenzhen.At the same time,it should be made clear that the preparation and application of the balance sheet of natural resources is a long exploration process,and shenzhen should also pay attention to further deepening the reform of natural resources management system,strengthening theoretical research and the construction of audit team,so as to consolidate and further expand the achievements.