Publicado en 3C Empresa – Volume 12, Issue 2 (Ed. 52)
The systematic thought of "mountains, rivers, forests, fields, lakes, grass ice is a community of life" requires us to set up an overall view of ecological governance. To evaluate the effectiveness of natural resource protection and management and respond to the public's concern about the shortage of resources, it is necessary to carry out the accounting work of natural resources. However, the accounting work of natural resources under the background of ecological civilization construction is still in the stage of groping forward. This paper creatively analyzes the classification of natural resources assets, the determination of natural assets value, the confirmation and measurement of resource liabilities and net assets through accounting, and explores the system and method of compiling the balance sheet of natural resources, which has certain reference value to realize the sustainable development of natural resources ecological civilization construction. This paper calculates the original ownership and use rights of land, mineral resources and water resources in a city of China. The results show that land transfer fees increased by 127,996.24 million yuan, the ending balance of natural resources taxes and land resources reserves in storage at the end of the year was 27,956 million yuan, the loss of coal resources was 300 tons, and water resources decreased by 85,062 million cubic meters.
Ecological civilization; sustainable development; natural resources; accounting; ecological governance