Land Resource Liability Theoretical Analysis and Account Construction

4th International Conference on Advances in Energy Resources and Environment Engineering

能源学;生态环境科学

Han, Dejun^1 ; Yuan, Xia^1 ; Liu, Jianzhong^2

School of Public Administration, Guizhou University of Finance and Economics, Guiyang, Guizhou

550025, China^1

Guizhou Forestry Investigation and Planning Institute, Guiyang, Guizhou

550025, China^2

关键词: Accounting IS;    Accounting system;    Arable land;    Balance sheets;    Empirical research method;    Land resources;    Property right;    Theoretical innovations;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/237/3/032061/pdf
DOI  :  10.1088/1755-1315/237/3/032061

学科分类：环境科学（综合）

来源: IOP

【 摘 要 】

The purpose is to study the theoretical innovation and account construction of natural resource liability taking land resources as an example. This paper adopts the empirical research method of land resource liability accounting based on the theory of liability. It forms the land resource balance sheet based on "the arable land red line"and "ecological red line". The main conclusions are as follows: (1) Liability accounting for natural resources (including land resources) requires innovation in debt theory; (2) Construction of three-tier structure accounting system for land resources assets and liabilities of the accounting system; (3) The accounting of land resources liabilities must be limited to the "the arable land red line" and "ecological red line", Which improves the third floor of the land resources balance sheet. In practice, The feasibility of land resource liability accounting is also constrained by various factors such as data caliber, land property rights and land valuation.