Research On The Preparation Of Land Resource Balance Sheet Based On Double-entry Bookkeeping

Natural resources have always been the basis of human survival and development.The concept of balance sheet of natural resources was first put forward at the Third Plenary Session of the Eighteenth Central Committee.Until now,the key content of relevant accounting work is land resources.When calculating related assets changes,it is based on the links in accounting double-entry,such as confirmation,recording,measurement and reporting.To study and compile the balance sheet of land resources is to establish a natural resources accounting system.By compiling the report forms,the damage of resources and environment caused by social and economic development can be shown,and the changes of land resources assets can be presented.The implementation of natural resources accounting system for local governments can restrict their development outlook and improve the performance evaluation system;and the establishment of local governments.The responsibility of resources and environment should be defined as the red line for the development and utilization of land resources.This paper first reviews the exploratory process of land resources accounting and the preparation of land resources balance sheet and the related research results at home and abroad.Then it analyses the production theory,resource science theory and accounting theoretical basis related to the preparation of land resources accounting and balance sheet.Based on the purpose and requirements of the preparation,it establishes the main content of the preparation of land resources balance sheet and analyses it.The key concepts of land resources assets,liabilities,rights and interests are put forward,and the division of land resources rights and interests based on the carrying capacity of resources and environment and related planning is put forward.Based on the double-entry accounting principle and drawing lessons from the relevant research results of natural resources balance sheet,we put forward the compilation framework and accounting process of land resources balance sheet based on double-entry accounting.The framework aims at realizing the groping of national land resources assets and the environmental performance evaluation of officials.It covers the relevant indicative contents,processes,principles,including the value andthe classification of physical quantity accounts,transaction matters,accounting elements and subjects in the preparation of land resources balance sheet.The innovation of this paper lies in that the balance sheet of land resources and the related accounting methods are based on the double-entry accounting theory of accounting,so as to realize the work of "clarifying family background,defining responsibility,confirming red line,evaluating performance",establishing standard land resources accounting account system,constructing land resources accounting management information system,and perfecting natural resources audit,etc.