自然资源核算——从账户到资产负债表：演进与启示

通过梳理和分析自然资源核算的历史演进以及典型国家开展自然资源核算的实践经验，对自然资源核算账户、环境经济综合核算以及自然资源资产负债表的关系进行了辨析，指出作为生态文明建设中的一项重要制度创新，自然资源资产负债表与环境经济综合核算两种核算体系揭示和反映的重点不同，但两者都需要以自然资源核算账户为基础进行编制。自然资源资产负债表的构建有助于健全政府宏观会计体系，完善国家资产负债表的数据基础。

Natural Resource Accounting From Accounts to Balance Sheet:Evolution and Enlightenment

The evolution of natural resources accounting and typical countries'experience are arranged and analyzed in this paper.The relationship of natural resource accounts,integrated en-vironmental & economic accounting and natural resources balance sheet are explored.It is point-ed out that,as an important institutional innovation in the ecological civilization,natural re-sources balance sheet and integrated environmental & economic accounting have different implica-tions and different focuses,but both need natural resources account as their basis for preparation. The construction of the natural resource balance sheet is helpful to perfect the government macro accounting system,and can improve the data base of the national balance sheet.