The Study Of The Framework And Application On The Balance Sheet Of Natural Resources

The Third Plenary Session of the eighteen Central Committee passing through the CPC Central Committee on deepening reform of a number of major issues requires local governments to establish ecological environment damage responsibility system at various levels,the outgoing audit of leading cadres implement natural resources assets,the management of natural resources performance assessment of his tenure.Given the difficulty of converting natural resources and value accounting greatly,and the natural resource recognition and measurement of assets,liabilities and no direct reference to the current domestic existing model,in the past to "high GDP growth" as the reference standard of outgoing audit of leading cadres,there are few government departments for the leading cadre management resources to make objective evaluation of performance,in order to strengthen environmental management and ecological restoration,countries natural resources is put forward for the first time the concept of the balance sheet,emphasized in the development of economy at the same time,strengthen ecological environmental protection,pursue the development of "green GDP"."Green GDP" is from the loss of traditional GDP decrease pollution,and then deducts the cost of resource depletion and environmental degradation cost.As we know,science,accurately reflect a region must be stock of natural resources assets during the period of the initial and final allowance,reasonable estimates change resource assets increase or decrease in the area of the flow of information,is the precondition of leading cadres departure audit resource assets.In view of this,the paper undertakes an in-depth study on "the natural resources balance sheet prepared research framework ",in order to promote natural resource assets departure audit and reference system of ecological civilization construction.In this paper,first the related scholar has carried on the theoretical review of the existing research conclusion,mainly involves the recognition and measurement of natural resources,natural resources,information disclosure and theoretical research of natural resources in the balance sheet,etc.Then systematically elaborated the definition of natural resources accounting boundary,analyzed the natural resources assets,liabilities and net assets recognition and measurement methods(including two aspects of converting and value measurement)and the method of natural resources in information disclosure.On this basis,this paper systematically puts forward the framework,natural resource balance sheet to objectively reflect the social development in different parts of the stock of natural resources and its information flow changes.To test in this paper,the natural resource assets and liabilities of the build framework of the "validity" and "feasibility in practice",in Jiangsu province as a case analysis of this research object,in the collection of the national bureau of statistics,data statistics department such as the ministry of land and resources,and on the basis of statistical yearbook,Jiangsu province,using natural resources in the balance sheet of the mentioned above in this paper,the framework theory,for preparation of the Jiang’su province natural resource assets series statements,to objectively reflect the leading cadres tenure in the use of natural resources assets and management performance.The study found that between 2013 and 2015,land resources,forest resources in Jiangsu province,the total assets of water resources is on the rise,but the mineral resources and Marine resources assets yield decreasing year by year,energy resources assets each float slightly during this period,the overall stability of the basic.Specific terms,from 2013 to 2015,a small total asset growth,land resources in Jiangsu province of agricultural land to reduce 30000 hectares,construction land increased by 45800 hectares,unused an increase of 444200 hectares,accounting for 96.6%of the land area increased.Second,in Jiangsu province of forest resources assets remained relatively stable whole,urban green land area and its sides tree-planting quantity increases year by year,but the forest products planting structure is not stable,there is a big fluctuation forest products production.Thanks to abundant precipitation,rich in water resources in Jiangsu province,from 2013 to 2015,total water resources in Jiangsu province is growing rapidly,for two consecutive years of growth above 40%.On the other hand,with the development of economy,mineral resources assets decrease in Jiangsu province,only copper and kaolin deposits respectively in 2014 and 2015 was substantial increase,the growth rate of 59.72%and 67.93%.That should be noticed is that Jiangsu Marine products farming area and the output water showed a trend of decreasing year by year.Energy resources,the amount of energy available for consumption of Jiangsu province raised slightly,the composition of each index proportion basic stability.Production of all kinds of energy products whole slightly is floating,in the normal range.This paper argues that preparation of natural resources is the core of the balance sheet to disclose an area in a certain stock of natural resources assets during the period of the initial and final allowance,reasonable estimates the region resources assets converting and value changes of traffic information,the key is to focus on leading cadres during his tenure the development and utilization of the compliance and profitability of assets and management resources.Thus,this article suggested that all government departments of Jiangsu province should cooperate and work closely with,improve the system of natural resources assets data statistics.Continuous integration,improve the statistics bureau,ministry of land and resources,the data of the oceanic administration,ministry of water resources,the national development and reform commission and other departments work,clear statistical time and frequency,unified report format.Strengthen the formulation of natural resources needed for the balance sheet data statistics and disclosure,promote statistical data sharing between related departments,to strengthen the task allocation and responsibility mechanism,ensure to each department.At the same time,strengthen the management of natural resources assets and supervision,improve the converting of natural resource assets and value of accounting system,focus on balance of converting natural resources,establish a series of financial statements the framework of natural resources assets.Finally,perfect the evaluation system of green development,improve the ecological environment protection decision responsibility system,to deepen the reform of the system of ecological civilization provides new train of thought of Jiangsu province.