The compilation of the reserve land balance sheet is of significance for effectively protecting natural resources and implementing the"two unification"responsibility.The paper clarifies the position of the reserve land balance sheet based on the national policy background of reserve land balance sheet compilation combined with the specific requirements of natural resources rights and interests management.Adopting the literature review method and comprehensive analysis method,the paper systematically sorted out the theoretical research results and practical exploration of the compilation of reserve land balance sheet,and summarized the problems existing in the compilation of reserve land balance sheet,such as the relative lack of theoretical research,the lack of unification of the relevant connotation of reserve land balance sheet,the lack of unification of the compilation and submission system,the lack of connection with the supervision of natural resources.The key directions of the compilation practice and research work of the reserve land balance sheet in the future are as follows:①Unified definition of connotation,and a consolidated foundation for the compilation work should be established.②Theoretical research should be deepened to serve practice exploration.③Report system and evaluation methods should be improved.④The depth of research should be strengthened,and the scope of compilation should be expanded.
关键词
储备土地/资产负债表/核算体系/自然资源统一监管/两统一
Key words
reserve land/balance sheet/system of accounting/unified regulation of natural resources/two unification
维普
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