Research On Property Right Definition And Asset Accounting Of Natural Resources From The Perspective Of Ecological Product Value Realization

As a green barrier in southwest of China,Guangxi has obvious ecological advantages.In the process of practicing Xi Jinping Thought on Eco-Civilization,actively explore the path and mode of realizing the value of ecological products,allocate natural resource elements efficiently,and make Guangxi’s golden signboard of "ecological advantages that cannot be exchanged" brighter.In serving the overall situation of national development,let the green hills in the land of Guangxi are always flowing with green water,and the people of Guangxi really enjoy the sense of happiness brought by green development.However,the dispersion,mobility,cross-regional and other factors of natural resource elements make it impossible to clearly define the property rights of natural resources.Natural resources have the characteristics of mutual influence and interdependence,which leads to the fact that the property rights and interests of various subjects have not been fully clarified.It makes the realization of ecological product value low initiative.The accounting and evaluation of ecological product value is the basis and premise of ecological product transaction,ecological compensation standard formulation,ecological product supply,ecological environment damage compensation,etc.and the realization of ecological product value.At present,authoritative,scientific,easy-to-operate,and reproducible ecological product value accounting and evaluation standards are still needed to ensure the realization of the value of regional ecological products.The scientific accounting and evaluation of the value of regional ecological products requires accurate,rich and comprehensive basic data support.It is very important to realize the value of regional ecological products through the establishment of a unified standard,accurate specification,and dynamic adjustment of the accounting and evaluation system and standards.Asset accounting,as an important part of accounting for the stock assets of ecological products,provides a basic reference for the ecological value accounting of ecological products,and also provides a basis for exploring the ecological value,economic value,social and cultural value,and opportunity cost of different types of ecological products by means of market transactions and ecological compensation.The accounting work of transfer value provides accounting means and methods for reference.Therefore,it has important theoretical and practical significance to explore the path mode of ecological product value realization by studying the mechanism and method of natural resource property right definition and asset accounting.On the basis of summarizing the property rights system and ecological value accounting experience involved in the realization of ecological product value at home and abroad,this study focuses on the theme of "natural resource property rights definition and asset accounting from the perspective of ecological product value realization",and constructs the definition of natural resource property rights and asset accounting.This paper analyzes the method and path of natural resource property rights definition and asset accounting under the guidance of ecological product value realization.At the same time,taking Guiping City,Guangxi as an example,it analyzes the scientificity and operability of natural resource property rights definition and asset accounting as an example.The realization of product value provides theoretical basis and practical reference.The following research conclusions are drawn:(1)This paper analyzes the domestic and foreign references,expounds the theories of ecological products,ecological product value and Realization of ecological product value,and analyzes the connotation of related concepts of ecological product value.Based on the analysis of the research results on the value realization path of ecological products obtained by domestic and foreign scholars,this paper makes a deep research on the current path and existing problems of the value realization of ecological products in China,sorts out the logical relationship between the development and protection of ecological products,and puts forward the value realization path of ecological products of "guidance-path-value".(2)Combined with the actual needs of the management of property rights and value accounting of ecological products in China,this paper interprets the definition of property rights and asset accounting methods of natural resources,and clarifies the significance of property rights definition and asset accounting to the realization of the value of ecological products.At the same time,this paper interprets the current definition of natural resources property rights and asset accounting methods,sorts out the principles,contents and processes of the definition of natural resources property rights,and constructs the standard system of natural resources assets accounting.(3)Taking Guiping City as an example,the registration of natural resources and asset accounting of Longtan National Forest Park were completed.The registration process was clear and complete,and the results were clear and accurate,which met the requirements of registration;After accounting,the economic value of forest land in Longtan National Forest Park is 2.019 billion RMB,and the economic value of forest is 575900 RMB.The case study proves that the research theory and method mentioned in this paper is in line with the actual,scientific and feasible.The next step is to provide a useful reference for the comprehensive development of the whole people’s ownership of natural resources property rights and asset inventory.(4)According to the research results,combined with the actual situation,in order to realize the value of ecological products in Guiping City scientifically and reasonably,the relevant development suggestions and countermeasures are put forward.First,establish and improve the property rights system of natural resources,comprehensively carry out the registration of natural resources rights,improve the relevant supporting systems of natural resources property rights,and improve the transaction mechanism of natural resources property rights;Second,establish the application mechanism of natural resource asset accounting and evaluation,scientifically calculate the value of natural resource asset,carry out pilot project of ecological product value accounting,and promote the application of natural resource value accounting;The third is to innovate the realization path of ecological value industry,encourage franchising,vigorously develop ecological health tourism industry,develop ecological agriculture,forestry and animal husbandry characteristic industry,and promote the realization of ecological product value.