A Preliminary Study On The Calculation Of Natural Resources Assets And Liabilities

In the process of industrialization and urbanization,humankind's use of natural resources continues to increase in intensity,and its contradiction with the limited supply of natural resources has become increasingly severe.In this context,the preparation of natural resource balance sheets was carried out.The preparation of a balance sheet for natural resources is of great significance in finding out the specific circumstances of natural resources,promoting the establishment of a unified set of natural resource asset accounting systems,raising the importance attached to natural resource assets,and promoting the optimization of the ecological environment and sustainable energy development.However,it is still necessary to pay attention to the difficulties and constraints in the preparation and analysis of natural resource balance sheets.Based on the present research,relevant researches are conducted.This study firstly combed the SEEA accounting system promoted by the United Nations and the World Bank's natural resource asset accounting method.In combination with the"Chengde model" compiled by the World Bank,the preparation plan and the tabular structure of this paper were proposed.At the same time,taking Hebei Province as an example,it will try to balance its natural resources assets and liabilities,prepare a balance sheet for natural resources of Hebei Province from 2010 to 2015,and then use scenario simulation methods to evaluate the sustainable development of resources.The main research results are as follows:First,the theoretical basis for the preparation of natural resources balance sheet,the key concepts,the structure of the tabular structure,the value measurement method,and other theoretical issues are clarified.The trial design includes the inventory of physical quantity,the physical quantity of flow,and the amount of stock value.Table accounting framewor.Second,combing value accounting methods,based on provincial-level natural resources statistical data,statistical bureau websites,and ministries*websites,and other data files,directly aggregate statistical data to obtain the physical scale of natural resources assets,and use the net present value method and market prices.The law assesses the value of natural resource assets and obtains a scale of value for natural resource assets.Thirdly,taking Hebei Province as an example,we carried out the calculation of natural resources assets and liabilities.The results show that in the resource structure of Hebei Province,the value of land resources assets is the largest,the consumption of mineral resources is the largest,the depletion of water resources is obvious,and the development of forest resources The momentum is good.The use of resource consumption path simulations has found that the existing energy reserves in Hebei Province are severely strained,which is insufficient to support the sustainable develop:ment of the economy under the current circumstances.Therefore,it is necessary to adjust the industrial structure and reduce the proportion of high energy-consuming heavy industrial industries in the energy consumption structure.China will reduce the proportion of coal,oil and other energy sources,increase the proportion of new clean energy,and ease the dual pressure of energy shortages and ecological environmental pollution.