A Study On The Balance Sheet Of Natural Resources

The Third Plenary Session of the 18 th Central Committee of the Communist Party of China put forward for the first time "exploring the establishment of Natural Resources Balance Sheet" and "carrying out the audit of natural resources assets".This new concept has attracted wide attention of scholars in different fields.The balance sheet of natural resources is a multi-disciplinary concept,including accounting,resources,statistics,economics and other disciplines,reflecting the difficulty of the preparation of the balance sheet of natural resources.At present,the research on the balance sheet of natural resources in China mainly has the following problems: The property right of natural resources assets is not clearly defined,the statistical system is not perfect,the statistical means is backward,the timeliness is poor,etc.,in addition,there is still no uniform standard for the identification,measurement and accounting of Natural Resources Assets and liabilities,which makes the study of Natural Resources Balance Sheet very difficult.However,the biggest problem at present is that there is no systematic and complete method for compiling the balance sheet of natural resources in China,which makes it impossible to carry out the compilation work nationwide,the results of the compilation can not be compared horizontally,resulting in the application of the balance sheet,such as the leadership audit can not be carried out.Based on this research background,this paper will conduct in-depth research on the compilation method of Natural Resources Balance Sheet,with a view to providing a comprehensive and feasible method system,it provides reference and reference for the establishment of Natural Resources Balance Sheet for related departments.Firstly,this paper summarizes the research conclusions of domestic and foreign scholars,and analyzes several classic case models in China at present,and puts forward the main problems in compiling the balance sheet of natural resources.this paper makes an in-depth study on the compilation of the balance sheet of natural resources,taking "what to compile","how to compile" and "how to use" as the research paths,makes clear the basic elements of the balance sheet of natural resources,and determines the object of compilation,on this basis,the author expounds the main body and principles of compiling the balance sheet of natural resources,determines the measurement methods,and finally designs a more comprehensive and feasible reporting system and framework,in order to test the validity and feasibility of the models and methods presented in this paper,the Natural Resources Balance Sheet is selected as a pilot study object in Tangshan to explore the practical application of the Natural Resources Balance Sheet.Finally,based on the work of preparing the balance sheet of mineral resources in Tangshan,this paper summarizes the shortcomings in the study,and puts forward some suggestions for the future study of the balance sheet of natural resources,it is expected to provide basic research ideas for the future natural resources balance sheet preparation.