RESEARCH ON NATURAL RESOURCE

ACCOUNTING ISSUES FROM THE

PERSPECTIVE OF ECOLOGICAL

CIVILIZATION

Wei Xu*

Wuxi Institute of Science and Technology, Wuxi, Jiangsu, 214028, China.

xu221013@126.com

Reception: 18/02/2023 Acceptance: 13/04/2023 Publication: 28/06/2023

Suggested citation:

Xu, W. (2023). Research on natural resource accounting issues from the

perspective of ecological civilization. 3C Empresa. Investigación y

pensamiento crítico, 12(2), 125-142.

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ABSTRACT

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.

KEYWORDS

Ecological civilization; sustainable development; natural resources; accounting;

ecological governance

INDEX

ABSTRACT

KEYWORDS

1. INTRODUCTION

2. THE BASIC THEORETICAL BASIS OF NATURAL RESOURCE ACCOUNTING

2.1. Natural resource pricing model

2.2. Asset-liability ratio of water resources

2.3. Basin water resource asset accounting

2.4. Shadow Price Model

2.5. Calculation of available surface water resources

2.6. Accounting for the value of liabilities

3. RESULTS AND DISCUSSION

3.1. Land resource accounting

3.2. Mineral resource accounting

3.3. Water resource accounting

4. CONCLUSION

REFERENCES

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1. INTRODUCTION

The construction of ecological civilization is a gradual and persistent work, and it is

also something that the party and the country attach great importance to; the

construction of ecological civilization is related to the well-being of the people and the

rise and fall of the country [1-3]. Natural resources are the material basis for human

survival, an important source of production materials and living materials for human

society, and play a vital role in maintaining social and economic development. Natural

resources have long been labeled as "inexhaustible and inexhaustible". The long-term

excessive plundering, exploitation and utilization of human beings have caused heavy

damage to the natural environment and the ecological environment has been

deteriorating [4-6]. Accounting for natural resources, correct handling of the

relationship between human beings and the natural environment, and the relationship

between economic development and ecological civilization construction have become

the top priorities.

The frequent occurrence of natural disasters and extreme weather, such as land

desertification, soil pollution, sea pollution, sandstorms, acid rain, etc., indicates that

human beings must pay more attention to the construction of ecological civilization

and promote the harmonious coexistence between man and nature [7,8]. Zhang et al.

[9] constructed a new urban resource and environmental carrying capacity (URECC)

index system that includes 18 indicators. The results show that the index system fully

reflects the supporting and restraining role of resources and environment on human

development, which provides a reference for future research on the index system of

urban carrying capacity, and also has important practical significance for guiding the

sustainable development of cities. Qi et al. [10] established an evaluation system for

the water ecological civilization of the Yangtze River Economic Belt. The results show

that the level of water ecological civilization in the Yangtze River Economic Belt is

steadily improving and has reached a high level, which is inseparable from the

increase in capital investment in the Yangtze River Economic Belt. Gong et al. [11]

studied the water ecological civilization of Lishui Ancient City from a historical

perspective. They explored the transformation law of the urban water system by

studying the water conservancy projects of ancient Lishui. Li et al.[12] combined the

construction of ecological civilization with the breeding industry, analyzed the

problems and difficulties faced by the breeding industry in my country at present, and

proposed the development path of the breeding industry under the heavy

responsibility of ecological civilization construction. He pointed out that it is necessary

to establish a new thinking of healthy and environmentally friendly breeding,

constantly reform and innovate, carry out industrial upgrading, and adapt to the new

economic development mode; at the same time, improve the information platform,

promote the application of the Internet in the breeding industry, and form a new

mechanism for pollution control and breeding. Zhang et al. [13] combined ecological

civilization to redefine China's green urbanization, and established related conceptual

frameworks and strategic ideas. He believes that China must jump out of the

traditional industrial thinking mode and promote urban greening and sustainable

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development based on ecological civilization. Green urbanization based on ecological

civilization should be carried out around three basic tasks and two strategies. Zhou et

al. [14] pointed out that on the road of ecological civilization construction, enterprises

should also realize green management. In the new era, the development of an

enterprise needs to innovate and develop a green and civilized development path; at

the same time, the managers of the enterprise must adapt to the development and

changes of the market, actively practice the concept of green management, and bring

more comprehensive benefits to the enterprise.

In the United Nations Integrated System of Environmental-Economic Accounting

(SEEA), natural resources are mainly divided into seven categories [15-17], namely:

mineral and energy resources [18, 19], land resources [20, 21], soil resources [22],

wood resources [23], aquatic resources [24], other biological resources [25, 26], and

water resources [27, 28]. Natural resource accounting is one of the important means

to implement refined management of natural resources. The current utilization rate of

natural resources has exceeded the standard, and the shortage of natural resources

and the deterioration of the environment are serious. Yang et al. [29] took Xi'an as an

example and used ecosystem accounting to analyze changes in urban natural

resources and the effectiveness of management policies. The results show that the

urban ecosystem in Xi'an is degraded and vulnerable. In addition, compared with the

use of physical quantities, natural resource accounting better reflects the utilization

level of urban natural resources, measures the degradation and depletion of natural

resources, maximizes the effectiveness of accounting, and provides a better

understanding of the total product of urban ecosystems. Accounting points the way.

Allam et al. [30] made some observations on the recent Amazon forest fires. They

stated that the current ecosystem accounting and management framework is

regionally focused, with differences in resource accounting and management policies

in different countries and regions, and a lack of cohesion. In the future, a global

resource accounting and management framework should be established to maintain a

truly sustainable and livable ecosystem. Mcgrath et al. [31] believe that natural

resource accounting can incorporate natural resources into economic and political

decision-making, improve natural resource management and formulate

macroeconomic indicators suitable for ecological civilization construction. They point

out that natural resource accounting can provide managers with a statistical

framework for the relationship between the environment and the economy. Nassani et

al. [32] examined the top ten economies with rich mineral resources based on the

current database. The results show that the huge human demand for natural

resources is further reflected in the environmental accounting system. Human

activities can lead to an increase in the extraction of mineral resources, thus

jeopardizing the future stock of rare earth resources. Buonocore et al. [33] show that,

although habitat accounts for only 4% and 1% of the total ocean area in the two

regions, it contributes as much as 28% and 7% to the total value of natural resources,

data reflecting the accounting for natural resources. Necessity, highlighting the

importance of taking appropriate measures and actions to protect natural resources.

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To sum up, in the context of ecological civilization construction, accounting for

domestic natural resources is very necessary. This paper takes natural resources as

the main body of accounting and is supported by the accounting theory of related

resources such as water resources. Through the establishment of natural resource

accounting methods, a natural resource balance sheet is constructed. Based on the

current availability and consumption trends of natural resources, natural resource

assets and the physical quantity of natural resource liabilities have been calculated,

and the value of natural resource assets and natural resource liabilities has been

calculated based on the shadow price model. The results show that the natural

resource accounting model can effectively help the local government and the country

to formulate a development route in line with ecological civilization construction and

sustainable development, and strengthen the management of natural resources and

rational development and utilization.

2. THE BASIC THEORETICAL BASIS OF NATURAL

RESOURCE ACCOUNTING

According to the definition of accounting, natural resource accounting can be

defined as natural resource accounting is based on the measurement of natural

resources and takes the existing resources, resource changes, and mobile resources

of natural resources as the framework. Provides information on natural year resources

to governments and countries and proposes policy and management guidelines.

2.1. NATURAL RESOURCE PRICING MODEL

Natural resource pricing refers to valuing the physical quantity of natural resources

based on price theory. At present, the price theory is mainly divided into two types: the

labor theory of value and the utility theory of value. The Marxist labor theory of value is

the basis of Marxist axiology, which holds that price is the manifestation of value, and

value is the basis of price. The amount of socially necessary labor time consumed

determines the amount of value. The utility value theory believes that the relationship

between supply and demand in the market determines the market price, and the real

market price is the price when supply and demand balance.

So far, domestic and foreign pricing of natural resources has not yet formed a

complete system. Based on the main research at home and abroad, the main

overview of natural resource pricing models is the shadow price model, equilibrium

price model, marginal opportunity cost model, market valuation model, etc. It is often

difficult to accurately calculate the value of natural resources by using a single pricing

model, which can reduce the error rate of pricing and improve the accuracy of data.

Because natural resources are divided into seven categories such as mineral and

energy resources, land resources, and water resources, this section takes the

accounting theory of water resources as an example.

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2.2. ASSET-LIABILITY RATIO OF WATER RESOURCES

The water asset-liability ratio is the percentage of total water resources liabilities

divided by total water resources assets. The asset-liability ratio of water resources

reflects how much of the total water resources assets are raised through liabilities,

and it can also measure the extent to which water entities protect the interests of

creditors during liquidation. The calculation formula is:

(1)

Among them, is the asset-liability ratio of water resources (%), is the total

amount of water resources liabilities (billion·m3), and is the total amount of water

resources assets (billion·m3).

2.3. BASIN WATER RESOURCE ASSET ACCOUNTING

Basin water resource asset accounting refers to the accounting of asset items in

the river basin water resources balance sheet, including the accounting of stock water

resources assets and equity water resources assets, that is, the analysis and

evaluation of various water resources assets in the river basin. Water resources

assessment in the basin.

The calculation formula of the physical quantity level verification method of water

resources assets is as follows:

(2)

Among them, is the physical quantity of water resources assets (billion·m3),

is the unit physical quantity of water resources assets (billions·m3), and is the type

of water resources assets.

2.4. SHADOW PRICE MODEL

The shadow price is the social objective of a finite resource or product under the

condition of optimal allocation and rational use of The marginal contribution or

marginal benefit. In terms of market relations, it is expressed as the equilibrium price

of supply and demand. In China's non-market water supply and demand system, the

market equilibrium price can be evaluated by the shadow price.

The concept of shadow price originated from mathematical programming.

Assuming that the economic activity process involves kinds of n activities, the level of

which is represented by , the resources consumed in these

×100 %

∑

n=1

X=X1,X2,X3, …, Xn

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activities are , and the supply of resources is , then the

conditions for making the economic activities to be optimal are:

(3)

(4)

(5)

Among them, is the objective function coefficient, is the coefficient of the

constraint condition, and is the total benefit.

When the above economic activities are optimal, the shadow price of the

resource vector is the dimensional row vector:

(6)

Among them, is the objective function coefficient corresponding to the base

variable and is the coefficient matrix of the constraints, as follows:

(7)

In the actual calculation, the linear programming method is mainly used. The linear

programming solution is mainly to infer the shadow price of resources by establishing

a linear programming model and using the dual solution theory. Shadow price is the

solution to the dual problem that maximizes the total benefit objective as the original

problem, and its specific model is as follows:

Objective function:

(8)

Restrictions:

(9)

(10)

(11)

(12)

(13)

b=b1,b2,b3,…,bn

max S=C1X1+C2X2+…+CnXn

…a

… … …

…amn

][x

…

]

≤

…

bn]

X1,X2,X3, …, Xn≥0

Y*=CBBT

…a

… … …

…amn

]

max

∑

j=1

avi Xj(j= 1,2,…, n

)

A X +Y≤X

X1≤X≤Xh

Y1≤Y≤X

∑

j=1

awj Xj≤W

V1≤V≤X

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(14)

Among them, is the added value or profit of each industry, is the value-

added coefficient or profit rate of the first industry, is the total output of the first

industry, are the column vector of the total output and the upper and

lower bound column vectors, respectively, is the final use column vector, is the

final use lower bound column vector, is the direct water use coefficient of the first

industry, is the added value lower bound column vector,

is the direct

consumption coefficient matrix, which reveals the technical and economic links

between various industries, and is the available water resources amount, which

is the upper limit of water use for the first industry.

2.5. CALCULATION OF AVAILABLE SURFACE WATER

RESOURCES

(15)

(16)

(17)

Among them, is the available amount of surface water, is the amount of

surface water resources, is the minimum ecological environment water demand in

the river channel, is the flood abandoned water, is the amount of surface water

resources in the year (billion·m3), is the selected percentage (%), is the number

of statistical years, is the natural runoff in the flood season of the year

(billion·m3), and is the maximum storage and water consumption of the basin

during the flood season (billion·m3).

2.6. ACCOUNTING FOR THE VALUE OF LIABILITIES

The depletion value of water resources is calculated using the cost-based cost

method, and the calculation formula is as follows:

(18)

Among them, is the value of water resources consumption (billion·yuan),

is the physical amount of water resources consumption ((billion·m3), and is the unit

water resources value (yuan/m3 ).

The water quality degradation value is calculated based on the equal standard

pollution load method, and the calculation formula is as follows:

(19)

0≤Wj≤Wh

avi

X、Xh、X1

awj

Wk=Wa−Wb−Wc

∑

i=1

)

∑

Wit −W

Wit

Vcon =D×v

Vcon

Vdeg =P0×v′

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(20)

Among them, is the value of water quality degradation (100 million yuan),

is the amount of dilution water required for pollutant discharge to reach the evaluation

standard concentration, is the value of unit net water resources (yuan/ m3

is the maximum standard pollution index, and is the waste water of

pollutants discharged by the pollution source . Emissions (billion·).

The value of water resources liability is the sum of the above two, namely:

(21)

In this section, based on determining the thinking and framework, theories and

methods of accounting for water resources assets and water resources liabilities in

the basin, the accounting methods for the three elements of water resources assets,

water resources liabilities, and water resources debt ratios in the basin are studied.

3. RESULTS AND DISCUSSION

Since natural resources are publicly released except statistical data, most

management data are non-public data and are difficult to obtain through open

channels. From the perspective of ecological civilization, based on the statistical data

published by a city in my country, combined with the management data, statistical

ledger and other data obtained through repeated investigations, the corresponding

data on land resources, mineral resources, and water resources are formed. Natural

resource rights and interests are accounted for based on local natural resource

management. According to the collected data, the original ownership rights and use

rights of land, minerals and water resources were calculated respectively.

3.1. LAND RESOURCE ACCOUNTING

By reviewing public information and internal interviews, the city has transferred a

total of 55 state-owned land use rights in 2019, covering an area of 1.462174

hectares. The specific conditions of urban residential land and land for public facilities

are shown in Table 1, and the changes in land resources at the beginning and end of

the year are shown in Figure 1.

P0=(C

/C0

)max ∙Q

Vdeg

v′

(Cik /C0k)

Qik

Vlia =Vcon +Vdeg

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Figure 1. Changes in land resources

Table 1. Land transfer situation

type Number of

cases

Land area

(hectares)

Land transfer

price (ten

thousand yuan)

Commercial

use

retail commercial

land

3 0.9894 926.34

Wholesale

commercial land

3 384 641.04

Accommodation

and dining

2 8.459 3,803.27

Other

commercial

locations

8 15.274 10,533.02

Industrial

and mining

storage land

Industrial land 10 14.862 3,664.13

Warehousing

land

1 5.378 2,356.13

Residential

land

urban residential

land

21 37.246 106,072.31

public land

land for public

facilities

1 10.256 0

Parks and Green

Spaces

3 47.645 0

Scientific and

educational land

2 5.328 0

Press and

publication land

1 396 0

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After calculating the impact of the transfer of land use rights on the original

ownership and use rights of the land, the transfer of land use rights resulted in a

decrease of 146.2174 hectares of the original ownership of the land and a

corresponding increase of 146.2174 hectares of land use rights. The accounting found

that the land transfer income and all rights and interests of the country in the transfer

of land use rights, the newly increased land transfer fee of 1,279,962,400 yuan, on the

one hand, is included in the state-owned equity account to be collected and used

reserves, and on the other hand, it is included in the state-owned assets account.

Receivable natural resources taxes. By calculating the impact of the land transfer

income received on the equity account and the asset account. On the one hand, the

state-owned use reserve is transferred from the account of the reserve to be collected

to the land resource reserve that accounts for the actual received reserve accounting

for 97.57 million yuan of tax declared for the current land value-added tax. Included in

the equity account to be received and to be used (land value added tax) and the

natural resource tax (receivable tax) in the asset account, respectively, accounting for

the current land resources related taxes and fees to the national equity account and

asset account impact. The declaration and payment of urban land use tax and land

value-added tax in the current period are consistent with the budget at the beginning

of the year, and no adjustment is required. In addition to the declaration and payment

of land value-added tax in the current period, a total of 279.56 million yuan of land use

rights and interests have been realized. The reserve is transferred to the land

resource reserve; on the other hand, the asset account is transferred from the natural

resource tax receivable to the natural resource tax and the natural resource tax and

the land resource reserve balance at the end of the year is 279.56 million yuan.

3.2. MINERAL RESOURCE ACCOUNTING

According to the investigation, a new mining right was newly approved in 2019,

which is that a salt-making enterprise discovered a new basic reserve of mineral salt

of 5,000 thousand tons and the enterprise applied for the mining right of the

discovered mineral salt resources. The copper mining company in this area found that

the basic copper reserves in the mining area of the company increased by 10,000

tons compared with the previous assessment, and reported it according to the

regulations. After the dynamic adjustment of the reserves in the mining area, the

whole is still owned by the mining company. The above two reserves increase,

involving mining taxes and fees, shall be dealt with separately. In the same year, the

inspection of mineral resources found that a certain enterprise adopted destructive

methods during the mining process, which resulted in the destruction of coal

resources. The basic reserves of affected coal were estimated to be 300 tons,

resulting in a reduction of 300 tons of coal resources in the area compared with the

development plan. According to the estimated loss of coal resources of about 2 million

yuan, the enterprise was fined 1.5 million yuan. At the same time, no other mining

enterprises were found to be illegally exploiting mineral resources, and they all carried

out production in accordance with the mining license and annual plan. Affected by

market fluctuations, the final declaration and payment of resource tax was 72.56

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million yuan. In that year, the income from the assignment of mining rights was RMB 1

million, and the occupation fee for mining rights was RMB 9.64 million. The mining of

mineral resources in the current year was carried out as planned, as shown in Table 2,

and the changes in mineral resources during the year are shown in Figure 2.

Table 2. Changes in Mineral Resources

Figure 2. Changes in mineral resources

name

Beginning

Reserves

(kt)

Reserves

sold at the

beginning

of the

period

(kt)

Proved

new

reserves

(kt)

Illegal

reduction

reserves

(kt)

New

transfer

reserves

(kt)

Developm

ent and

utilization

reserves

(kt)

Ending

reserves

(kt)

Transferre

d reserves

at the end

of the

period (kt)

coal 25332 25211 0 300 0 980 24052 23931

copper

mine 274604 263.996 10000 0 0 12983 271621 261013

zinc mine 121450 95.603 0 0 0 4623 116822 90975

Nickel Ore 113212 113.212 0 0 0 583 112629 112629

mineral

salt 634224 622.008 5000 0 5000 3849 635375 623159

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After accounting, it was found that a certain enterprise's destructive mining of coal

resources resulted in a loss of 300 tons of coal resources. The destruction of coal

resources resulted in a loss of 2 million yuan, which reduced the available coal

resources in the future. It is the occupation of the available resources in the future

period in the current period and should be included in the natural resources liabilities

of the current period to make up for the shortage of future resources. The liability of

1.5 million yuan is included in the liability compensation fund by making up for the

enterprise penalty; the remaining insufficient part should be borne by the natural

resource owner, that is, the state and included in the liability compensation fund. The

resource tax declared and paid in the year was 72.56 million yuan, an increase of 2.49

million yuan compared with the budget of 70.07 million yuan at the beginning of the

year. The natural resource tax receivable and the reserve for use should be

increased. In that year, the proceeds from the assignment of mining rights amounted

to RMB 1 million, and the occupation fee for mining rights amounted to RMB 9.64

million. The total amount of natural resource taxes receivable and reserves to be

collected for the current year should be increased by RMB 13.29 million. When the

relevant taxes and fees are received into the treasury, the equity account is

transferred from the reserve for use to the paid use reserve, and the asset account is

transferred from the natural resource tax receivable to the natural resource tax and

charge in the treasury and the mineral resources reserve at the end of the year. The

balance is $83.2 million.

3.3. WATER RESOURCE ACCOUNTING

According to the recorded data of the water conservancy department and

hydrological department of the place, combined with the meteorological and

hydrological conditions, the increase and decrease of water resources were sorted out

as shown in Table 3. In 2019, there was 7% more rain than normal, 28 new industrial

water use units were added, 1 million cubic meters of new water abstraction permits

were added, and 9 million cubic meters of agricultural water abstraction permits were

reduced. The annual declaration and collection of water resources fee is 69.4 million

yuan. Compared with the budget data, an increase of 100,000 yuan is due to the

payment of water resources fees by new water-using units, and a decrease of 40,000

yuan is caused by the reduction of water consumption by agricultural water-using

units. The local water conservancy department found that the water resource of the

lake was polluted by the enterprise, and the water quality was inferior to Category 5

water. The affected water resource was 2 million cubic meters, and the enterprise was

punished by 1.6 million yuan according to relevant laws and regulations million. Based

on this, the calculation of local water resources rights and interests is shown in Table

3, and the change in water resources during the year is shown in Figure 3.

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Table 3. Changes in water resources increase and decrease

Figure 3. Changes in water resources

According to Table 3, the land increased water resources by 87,250 million cubic

meters due to natural recharge such as precipitation and inflow in that year, increasing

the water resources assets and the original ownership rights of water resources

respectively. According to Table 3, the land reduced water resources by 85,062 million

cubic meters due to natural reasons such as inflows in the current year, reducing

water resources assets and original ownership rights of water resources respectively.

In that year, 28 new industrial water-using units were added, the newly-added

permitted water abstraction amount was 1 million cubic meters, and the agricultural

water-use nuclear reduction of 9 million cubic meters of permitted water abstraction

amount should be included in the original ownership rights of water resources and the

beginnin

g of the

year

stock

precipitat

ion inflow regres

sor

water

for live

Industri

al water

agricultu

ral water

ecologi

cal

water

Year-

end

stock

surface

water

27365 13048 73792 403 98 517 489 11 28687

river 19783 12971 55491 339 72 467 356 9 20171

reservoir 541 34 8503 52 31 16 167 2 586

lake 7485 44 9798 12 8 5 3 3 7643

groundw

ater 5869 0 6 0 3 3 0 1 5932

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rights and interests of water resources use respectively. In that year, the water

resources fee declared and paid for agricultural water use was 40,000 yuan less than

the budget, industrial water was 100,000 yuan more than the budget, and the

corresponding water resources paid use of public reserves and natural resources

assets were adjusted.

When the lake was polluted in that year, the polluted water

resources could not be used, which reduced the water resources assets, and also

affected the rights and interests of the water resources owners, deducting the water

resources assets and original ownership rights. The loss and treatment cost caused

by the pollution of the reservoir totaled 2.2 million yuan, of which the state was

responsible for the rest, except for the 1.6 million yuan penalty imposed by the

polluting enterprise.

4. CONCLUSION

From the perspective of ecological civilization, this paper is based on the public

statistical data of a city in my country, combined with the management data, statistical

ledger and other data obtained through repeated investigations, and organizes the

corresponding data on land resources, mineral resources, and water resources. The

natural resource management status of natural resources shall be accounted for in

natural resource rights and interests. According to the collected data, the original

ownership rights and use rights of land, minerals and water resources were accounted

for. The main results are as follows:

After calculating the impact of the transfer of land use rights on the original

ownership rights and use rights of the land, the transfer of land use rights

resulted in a decrease of 146.2174 hectares of the original ownership rights of

the land. The transfer fee was RMB 1,279,962,400, and the closing balance of

natural resources taxes and fees and land resource reserves at the end of the

year was RMB 279,560,000.

After accounting, it was found that a certain enterprise’s destructive mining of

coal resources caused a loss of 300 tons of coal resources and a loss of 2

million yuan due to the destruction of coal resources. This loss reduced the

available coal resources in the future. Occupation should be included in the

current natural resource liabilities to make up for future resource shortages.

3. According to the calculation, it was found that the water resources in this area

increased by 87,250 million cubic meters due to natural recharge such as

precipitation and inflow, respectively increasing the water resources assets and

the original ownership rights of water resources. In the same year, the area

decreased water resources by 85,062 million cubic meters due to natural

reasons such as inflows, meters, reducing water assets and original ownership

interests in water resources, respectively.

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This paper takes land resources, mineral resources and water resources as the

representatives to carry out the accounting of natural resources in a city, which still

has some limitations. Because there are many kinds of natural resources, in the

future, we will continue to complete the accounting of natural resources that are not

mentioned, improve the accounting system of natural resources, and provide some

theoretical guidance for the actual work.

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