A Study On County-level Natural Resource Assets Accounting

The rapid development of domestic economy has brought about the loss of natural resources,which has caused extensive attention to the ecological and environmental problems.China has raised the construction of ecological civilization to the height of the overall layout of the cause of socialism with Chinese characteristics,and the value accounting of natural resources assets has been highly valued.At present our country many cities as a positive response to a call for pilot areas also began to explore natural resources assets,summarizes the valuable experience played an exemplary role,but there is still a natural resources statistical standards,ensuring property rights,the main responsibility is not implemented,ecological compensation is not in place,supervision system is not sound,more prone to property disputes,resources to serious wear and tear,As the ecological environment deteriorates,it is urgent to establish a sound natural resource asset accounting system from the grassroots level as soon as possible,realize unified management of natural resources from top to bottom,and gradually promote the reform of natural resource asset management system.After sorting out and summarizing the theories,research results and pilot experience related to natural resource accounting at home and abroad,and analyzing and summarizing the statistics and value of natural resource assets,the general idea of constructing a countylevel natural resource asset accounting system is as follows: Firstly,the seven resources emphasized after the establishment of the Ministry of Natural Resources--forest,land,water,mineral resources,ocean,grassland and wetland--are taken as the scope and subject of natural resource assets accounting.Secondly,the resource composition of the seven resources and their corresponding physical quantity conditions are counted as the basis and premise of accounting.Analyze the value of natural resource assets,including economic value,ecological value and social and cultural value,compare and analyze the advantages and disadvantages and application of various accounting methods of the three values,and finally summarize the actual quantity statistics and value quantity accounting into the general accounting table to obtain the accounting results.To test and verify the feasibility and accuracy of the accounting system,is built based on natural resources assets accounting system in Jiangsu province S city as an example for empirical study,to the updating investigation of land resources,forest survey,local storage capacity,etc.As the data base,using the market method,cost method and income reduction method accounting economic value,using the method of travel costs accounting for social and cultural value,Using the equivalent factor method to calculate the ecological value,the actual material quantity and value quantity are summarized to get the natural resources accounting results of S city in Jiangsu province.In order to further explore the rationality of the accounting method and further check the accounting results,the author made an interview with the process,method and interview of natural resources accounting in S city,Jiangsu province,comprehensively analyzed the difficulties in the process of county level accounting,and put forward the countermeasures.According to the analysis of the accounting results of S City,it is concluded that the accounting results can truly reflect the quantity and period changes of its natural resources,play an early warning role in the depletion of natural resources,promote the government to take effective measures for the economical and intensive utilization and effective protection of natural resources,and coordinate the contradiction between economic development and the utilization of natural resources.It can reflect that superior resources can create good ecological and economic benefits,and can provide important reference for the audit of leading cadres’ natural resources assets and the appraisal of cadres’ political performance.It can promote the perfection of natural resources property right system and supervision system;It can reflect the ecological value of natural resources,and can be used as a quantitative basis in ecological compensation to establish a system of paid use of natural resources.There are many deficiencies in the construction of county-level natural resource asset accounting system in this paper,but many enlightenment has been obtained through empirical research.It is hoped that this effective attempt can provide reference value and policy suggestions for other county-level cities’ natural resource asset value accounting work.