Empirical research on natural resources asset balance-sheet ( NRABs)
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Abstract:
"To explore the preparation of natural resources asset balance-sheet(NRABs) , and audit outgoing leading cadres concerning natural resources assets" is a major decision of the Third Plenary Session of the 18th CPC Central Committee, and is also very important to speeding up the construction of China's ecological civilization. In this article, two aspects about NRABs are discussed: the accounting object and the structural design of NRABs compilation. This article holds that the accounting object of NRABs should be the natural elements that exist extensively in nature, can be used by humans, and possess future economic benefits; it has both natural and economic properties. The NRABs includes three parts: the beginning inventory stock, ending inventory stock, and stock change during the accounting period. As an example, this article presents the land resource asset balance-sheet of Zhuxi county in Hubei province in 2013. It contains a substance accounting table and a value accounting table.The results show that at the end of 2013, Zhuxi county had 3.23×105hm2 of land resources valued at 8.994 billion yuan, which was a decrease of 42.86 hm2 in area and 8.6623 million yuan in value. The forest land declined, and the cultivated land increased. The land planning should protect forest land and water, tap the ecological service value of various land types, and maintain balance between the provisioning services, regulating services, supporting services, and cultural services in the region.
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