Resources Science ›› 2017, Vol. 39 ›› Issue (9): 1646-1657.doi: 10.18402/resci.2017.09.04

• Orginal Article • Previous Articles     Next Articles

The pattern of compilation of the natural resources balance sheet for Chengde City

Yanzhao YANG1,2,3(), Zhiming FENG1,2,3, Huimin YAN1,2,3, Tao PAN1,2, Dong JIANG1,2,3, Xiaoyu SONG4, Guoxia MA5, Wenxin LIU6   

  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
    4. Northwest Institute of Eco-Environment and Resources,Chinese Academy of Sciences,Lanzhou 730000,China
    5. Center for Environmental Zoning,Chinese Academy for Environmental Planning,Beijing 100012,China
    6. Northeast Institute of Geography and Agroecology,Chinese Academy of Sciences,Changchun 130102,China
  • Received:2017-02-10 Revised:2017-08-29 Online:2017-09-20 Published:2017-09-20


The natural resource balance sheet(NRBS)is a new concept proposed during the Third Plenary Session of the 18th Central Committee of the Communist Party of China. Tentative compilation of NRBS is of importance to promoting the construction of an ecological civilization. As a new concept,the NRBS lacks practical experience and theoretic reserve and there are fundamental problems that need to be studied. For example,the definition of natural resource assets and liabilities is not clear,the concept and connotation of NRBS is uncertain,and the accounting system is not perfect. Here,taking Chengde City as a study area (a national ecological civilization demonstration district),we explicated the overall thought and technological pathways for compiling a NRBS. Next,a table pattern of NRBS comprising categorized asset accounts,liability accounts and differences between assets and liabilities was developed. A reporting system of NRBS was extracted,including a summary of NRBS,classification of NRBS and extension of NBRS. The evaluation method of natural resource assets and accounting approaches of liabilities were developed. Finally,the balance-sheet of natural resources in Chengde City from 2010 to 2013 involved the following balance-sheet,one summary sheet,four classifications sheets,two extension sheets and 47 auxiliary sheets. The NRBS Huzhou Pattern is presented and our compilation method may be applicable to other regions.

Key words: natural resources balance sheet, natural resources asset, natural resources liability, Chengde City