Research on National Land Resource Accounting Method

Abstract

The accounting on national natural resources is the basis of acknowledgement of the asset value of our national resources, which is also the important criterion on the supervision, examination and management of national resource assets owned by the whole people of China. Land resource is not only the significant component of the natural resources, but also the spatial carriers of the natural resources such as mineral, forest, grass, wet land and water. In recent thirty years, the implementation of the system of paid use of land has made the value of the assets of the land resources more and more explicitly, which has laid more and more economic and social significance on the state governance, macro economy, national wealth, and the property owners. The content, method of accounting on land resources is the key point of the accounting on natural resources. This essay brings up the accounting method based on the physical quantity and value of the land resource assets. The physical quantity accounting could be relied on the basic data of the accounting area, and be calculated based on the forward operator, backward operator, and forward and backward operator method. The value accounting, based on the benchmark land price of the accounting area, could be measured on the comprehensive value on the whole accounting area weighed by the area at different levels. Though this accounting method is practicable, the problems in the management process need to be taken seriously. The conclusion is that the quality of the national land resource asset accounting relies on the solid data fundamentals and the relatively matching managing system.