Research On China’s Coal Resource Balance Sheet

At the same time of rapid economic development,China’s natural resources are increasingly exhausted and environmental pollution is increasing step by step.Enterprises blindly pursue profit maximization and the government takes gross domestic product as a way to assess performance,resulting in the imbalance of economic development,natural resources and ecological environment development.The Third Plenary Session of the 18th CPC Central Committee proposed that the balance sheet of natural resources should be compiled.On the one hand,it plays a role in maintaining the balance of environment and economic development.On the other hand,in order to establish a lifelong accountability system for ecological environment damage,the outgoing audit of natural resources assets of government leading cadres should be carried out.Therefore,the exploration and compilation of the balance sheet of natural resources is highly valued by the Party and the government.As an important energy and mineral resource in our country,the research on the balance sheet of coal resources can scientifically and accurately reflect the dynamic changes of the stock of coal resources assets,provide an important basis for evaluating the economic development of coal enterprises and auditing the responsibilities of coal resources assets,and is of great significance for promoting and establishing a green national economic accounting system with Chinese characteristics.China’s Bureau of Statistics has begun to draw up guidelines for the balance sheet of land resources,forest resources and water resources,but there is no relevant guidelines for the preparation of the balance sheet of coal resources.First of all,based on the theories of sustainable development of coal resources,environmental accounting,property rights of mineral resources,value of resources and environment,and government performance auditing,this paper discusses the meaning of the study on the balance sheet of coal resources,sums up the existing state of affairs both here and abroad,then sorts out a set of theoretical systems including compilation objectives,compilation principles,basic assumptions,bookkeeping methods,confirmation basis,basic elements,measurement methods,etc.Secondly,through expounding the accounting transactions of coal resources,the paper constructs the framework of coal resources balance sheet from the two angles of physical quantity and value quantity.Then,taking China’s coal resources as the case study object,it collects 2016 coal resources data to compile relevant statements of China’s coal resources assets and liabilities,analyzes and discusses the results of 2016 China’s coal resources balance sheet,and gives relevant suggestions.Finally,in view of the problems faced by the coal resources balance sheet preparation research,the corresponding policy suggestions are put forward.The results of this study show that the balance sheet system of coal resources consists of the physical quantity statistics of assets and liabilities of coal resources,the value statistics of assets and liabilities of coal resources and the balance sheet of coal resources.The design of the balance sheet of coal resources is similar to the traditional balance sheet of enterprises.The accounting items consist of assets,liabilities and owner’s equity,meeting the certain formula of"owner’s equity of coal resources=assets of coal resources-liabilities of coal resources".At the same time,this paper summarizes the problems existing in the preparation of the current report forms as follows:the property right system of coal resources is not perfect,the data is not well,the accounting and the management system is not well.The corresponding countermeasures and suggestions are put forward as follows:perfecting the property right system of coal resources,optimizing the statistical data of coal resources,perfecting the accounting system of coal resources,and deepening the reform of the management system of coal resources.The study of coal resources balance sheet is still in its initial stage.Through this study,it is expected to provide some theoretical and practical references for the practical operation of coal resources balance sheet,and provide preliminary data for scientific management of coal resources and auditing work of leading cadres leaving office in resource environment.