Resources Science ›› 2017, Vol. 39 ›› Issue (9): 1615-1627.doi: 10.18402/resci.2017.09.01

• Orginal Article •     Next Articles

Issues regarding the compilation of the natural resource balance sheet

Zhiming FENG1,2,3(), Yanzhao YANG1,2,3, Huimin YAN1,2,3, Tao PAN1,2, Dong JIANG1,2,3, Chiwei XIAO1,2   

  1. 1. Institute of Geographic Sciences and Natural Resources Research,Chinese Academy of Sciences,Beijing 100101,China
    2. College of Resources and Environment,University of Chinese Academy of Sciences,Beijing 100049,China
    3. Key Laboratory of Carrying Capacity Assessment for Resource and Environment,Ministry of Land and Resources,Beijing 101149,China
  • Received:2017-02-10 Revised:2017-08-28 Online:2017-09-20 Published:2017-09-20


Exploring the compilation of a natural resource balance sheet (NRBS)and its practical application is of great importance to promoting the construction of an ecological civilization. As a new concept there are no precedents for this framework. At present,the investigation of operationally compiling NRBS is in its initial stage of exploration. So,the compilation of NBRS should be brought into the establishment of the related technical norms and standards. Here,we summarize NRBS research and combine our NRBS compiling practice with the example of the Huzhou Pattern and Chengde Pattern. In this framework,from foundation to application and from theory to practice,we discuss what NRBS is and how to compile one. We also describe several other aspects of the NRBS,such as the conceptual framework,technological pathways,principles,reporting system and table patterns. We found that the NRBS is an accounting,statistical and management statement of natural resources. The balance sheet may reflect synthetic characteristics of natural resource assets. The basic principle and possible pathways for compiling NRBSs involves six principles and three aspects:physical and monetary terms,quantity and quality terms,stock and flow terms,category and integration terms,scientific and practical terms. The balance-sheet of natural resources involves at least the following balance-sheet,one summary sheet,four classification sheets and two extension sheets or six primary sheets. We hope to promote and perfect the NRBS system through investigation and practical application across many regions.

Key words: natural resources balance sheet, natural resources asset, natural resources liability, natural resources, system of ecological civilization