科学设计自然资源资产负债表是生态文明体制的支撑工作之一,也是促进自然资源合理开发利用的重要举措。在目前自然资源资产负债表研究的基础上,借鉴会计学的理论方法与技术,提出了自然资源资产核算的理论框架,并以森林资源为例构建了森林资源资产负债表的核算系统,提出了从森林资源调查资料到资产负债表的核算程序,可为在编制自然资源资产负债表的过程中提供参考。

The scientific design of natural resource balance sheet plays a key role in establishing an ecological civilization performance appraisal system,and it is an important measure to strengthen the natural resource management.Based on the studies of current natural resource balance sheet,using theoretical methods and techniques of accounting as reference,this paper proposes the theoretical framework of natural resource asset accounting.It takes forest resources as an example to develop a forest resources balance sheet accounting system,and puts forward the accounting process from the forest resources survey data to the forest resources balance sheet accounting,which aims to provide a basis for the compilation of natural resources balance sheet.