Research On The Compilation And Application Of Mineral Resources Balance Sheet

Based on the demand for high-quality economic development under the new normal,the governance of the ecological environment is imminent.In this context,the Third Plenary Session of the 18 th Central Committee of the Communist Party of China put forward ’ to prepare a balance sheet of natural resources,natural resources assets of leading cadres outgoing audit,the establishment of a lifelong accountability system for damage to the ecological environment ’.As an important part of natural resources,mineral resources are the material basis for the development of the national economy.Strengthening the protection of mineral resources is a major event related to the national economy.At present,the research on the preparation of mineral resources balance sheet is still in the exploratory stage,mainly reflected in two aspects: First,the preparation of mineral resources balance sheet related research is less.At present,the related research mainly focuses on the macro level,with comprehensive natural resources as the research object,and there are few studies on single natural resources.In the study of a single natural resource,there are many studies on land,forest and mineral resources.Therefore,there are very few studies on the balance sheet of mineral resources with mineral resources as the research object.Secondly,some theoretical concepts and accounting methods for compiling mineral resources balance sheet have not been unified.The research on the preparation of the balance sheet of mineral resources is carried out on the basis of the research on the comprehensive natural resource balance sheet.However,whether it is a comprehensive natural resource or a single mineral resource research,some theoretical concepts and accounting methods for the preparation of the balance sheet have not yet formed a unified caliber in the academic community,and the state has not formulated a unified standard.Firstly,this paper defines the related concepts of mineral resources balance sheet by combing the relevant literature at home and abroad,and on the basis of existing research,sorts out the theoretical system of mineral resources balance sheet compilation including compilation objectives,basic assumptions,basic elements and measurement methods.Secondly,on the basis of the existing theory,set up the mineral resources balance sheet accounting subjects and compiled the relevant accounting entries,including physical quantity table,value scale,balance sheet and other auxiliary table,including the formation of the reporting system.Again,the coal resources in Hebei Province,the relevant data for trial,collect relevant data,the preparation of coal resources in Hebei Province balance sheet.Finally,this paper analyzes the problems existing in the process of mineral resources balance sheet preparation and puts forward relevant suggestions,in order to provide reference for the research work of mineral resources balance sheet preparation.