地质遗迹资源资产负债核算系统探索

Study on Balance Sheet Accounting System of Geological Relic Resources

地质遗迹资源具有很高的生态价值、社会(文化)价值和经济价值。随着社会经济的发展,地质遗迹资源三个方面的价值日益凸显,因此需要将其纳入资产化管理的领域,研究探索地质遗迹资源资产及权属的核算问题。文章以“地质遗迹资源资产=地质遗迹资源权属”的平衡关系为出发点与落脚点来组织核算。首先解决地质遗迹资源资产的定义和分类,其次解决地质遗迹资源权属关系定义和分类,再根据分类设置核算科目。在运用复式记账法进行日常核算的基础上,于核算期末编制出《地质遗迹资源资产负债表》和《地质遗迹资源资产变动表》《地质遗迹资源权属变动表》。

Geological relic resources have high ecological value,social(cultural)value and economic value.With the development of social economy,the value of these three aspects of geological relic resources is increasingly prominent.Therefore,it is necessary to bring them into the assets management system,and study and explore the accounting of geological relic resources assets and ownership equity.The paper takes the balance relationship of"geological relic resource assets=geological relic resource ownership"as the starting point and foothold to organize accounting.Firstly,the definition and classification of geological relic resource assets are established;Secondly,the definition and classification of the ownership relationship of geological relic resource are established;Then,accounting subjects are set up according to the classification.On the basis of daily accounting with double-entry bookkeeping method,“Balance Sheet of Geological Relic Resources”,“Statement of changes in asset of geological relic resources”and“List of changes in the ownership of geological relic resources”are compiled at the end of accounting period.