基于复式记账的土地资源资产核算与报表编制研究

Research on land resources assets accounting and statement formulation based on double accounting

借鉴会计学复式记账核算的优点,在国际资源核算体系的基础上,根据我国自然资源资产核算需求,提出土地资源资产核算的复式记账体系和报表编制框架。研究认为,基于复式记账的土地资源资产核算和报表编制要以“摸清家底、反映自然资源负债、提供土地资源审计和绩效考核信息”为目标,明确区、县级自然资源局为土地资源资产受托管理和进行土地资源资产核算与报表编制的核算单位。在界定土地资源资产、负债和权益相关概念的基础上,提出土地资源资产属性变化的核算内容和每次土地资源资产实物量变化必须遵循占补平衡的基本原则,进行过程核算。以YC县土地资源资产变化为例,对土地资源资产变化进行了基于复式记账的土地资源资产核算与报表编制实证研究,确定核算的事项类型和特征及其借贷核算流程,编制出土地资源资产负债表,并同时进行实物量核算和价值量核算的报表编制,结果表明:YC县土地资源资产实物量1485 km^2,2018年末价值量5639874.22万元、经济权益5271874.22万元、生态权益367991.6万元,土地资源负债8.40万元,通过土地资源资产用途调整,土地资源资产价值量增加21319.42万元,但在调整过程中,形成了土地资源负债0.07 km^2(8.4万元),在以后土地整治中需要增加园地。

Based on the international resource accounting system,according to the demand of natural resource assets accounting in China,this paper puts forward the double entry accounting system and the report making framework of land resource assets accounting.According to the research,based on double entry bookkeeping,the land resources assets accounting and statement preparation should take‘finding out total assets,reflecting the liabilities of natural resources,providing the information of land resources audit and performance appraisal’as the goal,and the accounting units for entrusted management of land resources assets and to account and statement preparation of land resources assets should be district and county natural resources bureaus.On the basis of defining the related concepts of land resource assets,liabilities and equity,the accounting content of land resource assets attribute change and each change of land resource assets physical quantity should follow the basic principle of the balance of occupation and compensation.Taking the change of land resource assets in YC County as an example,this paper empirically studies the change of land resource assets based on double entry bookkeeping.It determines the types and characteristics of accounting items and the process of debit and credit accounting,compiles the balance sheet of land resource assets,and compiles the reports of physical quantity accounting and value quantity accounting at the same time.The results show that the physical amount of land resource assets in YC County is 1485 km 2.At the end of 2018,the value of resource assets was 56.3987422 billion RMB,the economic equity was 52.7187422 billion RMB,the ecological equity was 3.679916 billion RMB,and the value of land resource liabilities was 84000 RMB.Through the adjustment of the use of the land resource assets,the value of the land resource assets increased by 0.2131942 billion RMB.As in the process of adjustment,the amount of land resource liabilities was 0.07 km 2(84000 RMB),we should increase garden land in land renovation.