"Decision-making usefulness" and "entrusted performance" are not only the goals to be achieved by natural assets statistics, but also the requirements for the state to implement the resignation of ..."Decision-making usefulness" and "entrusted performance" are not only the goals to be achieved by natural assets statistics, but also the requirements for the state to implement the resignation of leading cadres for auditing and environmental compensation. After the 18th National Congress was convened, the integration of natural resources and the audit of departing cadres further promoted the development of natural resource balance sheet research. Based on the related theories of the development of natural resource assets, this paper starts with its composition, bases its resources on value-added information transmission, and ecological restoration, combines China's unique natural resources, and discusses the basis for the preparation of China's natural resources balance sheet based on dual objectives, goals and framework design. While investigating the report on natural resources, the new concept of natural assets and liabilities emphasizes the relative independence of assets, namely: economic value and potential ecological benefits; past and contingent liabilities, i.e., due to excessive resources Direct losses brought about by mining and potential ecological costs, remediation costs, and repair costs. Finally, referring to SEEA2012 and combining with the specific conditions of China's natural resources, we will discuss not only the physical measurement but also the value measurement for its framework design, constituent elements, and reporting methods.展开更多
基金supported by Daqing City Philosophy and Social Science Research Project (Grant No. DSGB2017112)Postgraduate Innovation Research Project of Heilongjiang Bayi Agriculture University (Grant No. YJSCX2017-Y79)
文摘"Decision-making usefulness" and "entrusted performance" are not only the goals to be achieved by natural assets statistics, but also the requirements for the state to implement the resignation of leading cadres for auditing and environmental compensation. After the 18th National Congress was convened, the integration of natural resources and the audit of departing cadres further promoted the development of natural resource balance sheet research. Based on the related theories of the development of natural resource assets, this paper starts with its composition, bases its resources on value-added information transmission, and ecological restoration, combines China's unique natural resources, and discusses the basis for the preparation of China's natural resources balance sheet based on dual objectives, goals and framework design. While investigating the report on natural resources, the new concept of natural assets and liabilities emphasizes the relative independence of assets, namely: economic value and potential ecological benefits; past and contingent liabilities, i.e., due to excessive resources Direct losses brought about by mining and potential ecological costs, remediation costs, and repair costs. Finally, referring to SEEA2012 and combining with the specific conditions of China's natural resources, we will discuss not only the physical measurement but also the value measurement for its framework design, constituent elements, and reporting methods.
