Abstract
Investigating the principles and methods of natural resource asset accounting and balance sheet compilation is an important aspect of protecting natural resources and promoting ecological civilization. Accounting should be based on physical quantity accounting and supplemented by value quantity accounting. To avoid interest distortion caused by excessive paid use and valuation, the monopolized use of natural resources should be avoided. The contents of land resource asset accounting should include the area, quality, and price, and value quantity accounting should follow the principle of marketability. The balance sheet of natural resources should belong to the category of the national balance sheet. It is proposed that emphasis should be placed on promoting the use of modern information technology, as well as surveying and mapping techniques, to conduct comprehensive and accurate surveys of various types of natural resources. Scientific, solid, and accurate investigation and monitoring data are the foundation of natural resource asset accounting.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
