Metallic Mineral Resources Balance Sheet Preparation Method And Application Research

With the arrival of the new era of socialism with Chinese characteristics,China has created many remarkable achievements in economy,in which the development of mineral resources plays an indispensable role.However,the development of economy,make people ignored the use value of mineral resources,lead to some problems in the development process of our country,for example,the current excessive metal mineral resources depletion,utilization rate is not high,serious environmental damage,etc.,which makes us in the pursuit of rapid development speed while ignoring the importance of the ecological environment.At the same time,the concept of high-quality development put forward by China also makes clear that the development of mineral resources should carry out green transformation.In this context,this paper puts forward the relevant research on the balance sheet of metal mineral resources.The assets and liabilities of metal mineral resources are calculated and the balance sheet is filled out on a trial basis,so as to better understand the background of metal mineral resources and provide certain theoretical basis for the research on the balance sheet of metal mineral resources.This is of great significance to the implementation of the ecological civilization thought advocated by General Secretary Xi.By integrating and sorting out relevant literature on mineral resources,this paper draws on the concept definition and accounting methods of mineral resources at home and abroad,and analyzes the pollution status of environmental ecology in combination with the three links of mining,ore dressing and smelting in the production process of metal mineral resources.The main research results and conclusions are as follows:(1)To sort out and analyze the literature in the field of mineral resources,and construct the framework of the balance sheet of metal mineral resources;(2)Based on the environmental problems of the three production links,the paper analyzes the core problem of debt in metal mineral resources;(3)According to the preparation and accounting method of metal mineral resources,the actual asset quantity,value quantity and liability value quantity of metal mineral resources in Shaanxi Province arc calculated,and the net assets of metal mineral resources in Shaanxi Province in 2018 are obtained and the balance sheet is filled out on a trial basis;(4)Based on the theory of management information system,Excel VBA is used to develop and implement the balance sheet of metal mineral resources,set relevant parameters,and write operational procedures for the assets and liabilities of metal mineral resources,so as to realize the annual accounting of assets and liabilities by using this procedure more efficiently and conveniently.The above studies show that,through the realization of a complete metal mineral resources statement preparation,can improve the preparation of specific mineral resources research,but also for the preparation of other mineral resources balance sheet to provide basic research ideas.