Research On The Framework System For The Preparation Of Natural Resources Balance Sheets In Yunnan Province

In recent years,trials and compilations of natural resource balance sheets have started in various parts of the country.The compilation of natural resource balance sheets can not only effectively solve the accounting problem between economic development and resource environment,but also stimulate people to take responsibility for protecting the natural environment while developing the economy.This paper first defines the related concepts of natural resources balance sheet,natural resource assets,liabilities and net assets,and then introduces the domestic and international research status of natural resources balance sheet,and summarizes the relevant conclusions.The textbook provides a theoretical basis.Then,based on the review of the Yunnan Statistical Yearbook and other materials,the paper briefly introduces the natural resources of Yunnan Province and displays the relevant natural resources in a straight line manner.The spss software is used to analyze the various provinces in Yunnan Province.The relationship between the total amount of natural resources and economic development.Next,the construction of Yunnan Province natural resources balance sheet preparation framework system,first elaborated the principle of natural resource selection,and then combined with the SEEA-2002 and SNA-2008 accounting system and the actual situation of natural resources in Yunnan Province to determine the natural resource accounting method,a total of Set up six accounting accounts,and carry out detailed classification under each account,which can basically meet the needs of the preparation of Yunnan natural resources balance sheet and quality table.Next,it points out the main points of Yunnan natural resource accounting research,and carries out specific accounting and summary of the six selected natural resources,and provides data support for the preparation of reports.Finally,on the basis of doing the relevant preparatory work,the Yunnan Province Natural Resources Balance Sheet and the Natural Resources Asset Value Scale are mainly compiled,and some explanations are given for the natural resource asset quality table.Yunnan Province is rich in natural resources,rich in natural resources both on the ground and underground.Natural resource reserves are in the forefront of the country and play an irreplaceable role in the economic development of Yunnan Province.By compiling the natural resources balance sheet of Yunnan Province,we can get the value of water resources in Yunnan Province at the end of 2016 is about 3.57 billion yuan,the value of land resources is about 263.663 billion yuan,the value of forest ecological resources is 2273.648 billion yuan,and the value of tourism resources is about The total assets are about 311,159.77 billion yuan.These data can intuitively show us the contribution of natural resources to Yunnan's economic development,and have an inestimable constraint on the sustainability of Yunnan's social and economic development.