Research On The Accounting Of Land Assets In China Under The Framework Of Environmental-Economic Accounting

Land is the carrier of all natural resources and an important part of environmental economic accounting.With the deepening of the impact of urbanization,the acceleration of social process,human unreasonable use of land,resulting in increasingly serious land desertification,not only has a serious impact on the ecosystem,but also biodiversity is facing great pressure.In this grim reality,we should adopt a positive and correct value of land use,maintain a stable amount of land use,and adjust the relationship between land,environment and economy.Therefore,the construction of land asset accounting research is a critical task at present,using advanced scientific and technological forces to grasp important data information,focusing on the basic work of land physical type and value accounting,and integrating land asset accounting into the environmental economic accounting system to achieve sustainable development of land.Based on the System of Environmental-Economic Accounting 2012-Central Framework as the theoretical basis,this study is mainly devoted to the theoretical research of land asset accounting and analyzes from the following aspects:First,by combing and studying the land asset accounting theory under the framework of environmental economic accounting,the physical and value asset accounts of land are mainly studied with land use,land cover,forest and other forestland as the accounting objects.At the same time,the content of land valuation is discussed.The value of compound assets should be considered in the estimation of land value.The value of land traded in the land market also includes transaction costs incurred in the transaction process.Second,the current situation of land asset accounting in China is analyzed.This thesis focuses on the discussion from the two aspects of physical type and value type.According to the real type and value type accounting of land use,the classification standard of land use status is mainly adopted.For forest and other forestland physical type accounting,the main basis is forest resources inventory results.Thirdly,through the in-depth analysis of the United Nations land asset accounting and China's land asset accounting,the differences between the two are compared,and explain the reasons and difficulties for the implementation of land asset accounting in China.At the same time,taking land use,forest and other forestland as examples,the framework of real assets account is developed respectively.According to the value accounting of land assets,the framework of the value asset account of China's land is developed.Fourth,the difficulties in the current accounting process of China's land assets and accounting process Suggestions.In view of the problems and difficulties in the accounting process,the main Suggestions are to continuously improve the legal and regulatory system and accelerate the improvement of unified territorial space standards and land type standards.In view of the accounting of China's land asset account,this thesis puts forward some feasible Suggestions on the accounting process of land asset,so as to help improve China's land asset account.