Research On Land Resource Assets And Liabilities Accounting

Based on the needs of ecological environment protection and off-office auditing of the head of the executive branch of government,the accounting and responsibility definition of natural resources has become an important work in the construction of ecological civilization in China.As an important part of natural resources,land resources' accounting method and the composition of assets and equity elements are still controversial.The natural resource accounting of statistical path and accounting path are compared herein.The content of the accounting methods and the problems that can be solved are summarized respectively based on great amount of domestic and broad references.Starting from the purpose of "clearing the resource stock and clarifying the responsibilities" of natural resources accounting,this paper adopts the method of accounting to construct the accounting system of assets and liabilities of land resources,so that it can help the government departments in charge to timely understand the "resource stock" of land resources and their rights and responsibilities,distinguish and trace the environmental "responsibilities" of the relevant responsible subjects,and make the correct decisions on the development and utilization of resources and the improvement of the ecological environment.The results of land resources accounting focus on three statements that reflect the stock and variables of land resources assets and their equity relations: balance sheet of land resources,statement of changes in land resources assets and statement of changes in land resources equity.On this basis,combined with the case study,through the data obtained in the field visit process and the summary of the actual events,the land resource asset liability accounting system is applied to the land resource accounting,the feasibility of the accounting system is verified,and at the same time,it can ensure that the accounting system of land resource meet the requirements of "clearing the resource stock and clarifying the responsibility".