JOURNAL OF NATURAL RESOURCES ›› 2018, Vol. 33 ›› Issue (10): 1706-1714.doi: 10.31497/zrzyxb.20171361

• Special Forum of “Compilation of Natural Resources Balance Sheet” • Previous Articles     Next Articles

Design and Application of Natural Resources Balance Sheet Ⅰ: Design

JIAO Zhi-qian1,2, WANG Hong-rui1, XU Xin-yi1, YANG Bo1   

  1. 1. College of Water Sciences, Beijing Normal University, Beijing 100875, China;
    2. Government Office of Huiji District, Zhengzhou City, Henan Province, Zhengzhou 450044, China
  • Received:2017-12-26 Revised:2018-09-10 Online:2018-10-20 Published:2018-10-20
  • Supported by:
    National Natural Science Foundation of China, No. 51479003 and 51279006.

Abstract: “Preparing natural resources asset balance sheet and auditing natural resources assets on departure of leading cadres” is one of the major decisions of the Third Plenary Session of the 18th CPC Central Committee, as well as an important decision that can promote China’s ecological civilization construction. The balance sheet of natural resources is a report that states the stock of natural resources and the change of the stock in a certain time period.Based on the study of the connotation of the concept of natural resources balance sheet, this paper analyzes the method of calculating the physical quantity and value of natural resources and proposes the conversion table between them. Finally, the paper studies the compilation style of natural resources balance sheet and proposes the design scheme. The study in this paper provides a basis for applying of natural resource balance sheets.

Key words: accounting method, design scheme, natural resources asset balance sheet, style

CLC Number: 

  • F205