Resources Science ›› 2018, Vol. 40 ›› Issue (5): 875-887.doi: 10.18402/resci.2018.05.01

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A review of natural resource asset balance sheets

Wenpeng DU1,2,3(), Huimin YAN1,3,4(), Yanzhao YANG1,3,4   

  1. 1. Institute of Geographic Sciences and Natural Resources Research, Chinese Academy of Sciences, Beijing 100101, China
    2. College of Earth Science and Resources, Chang-an University, Xi’an 710054, China;
    3. College of Resources and Environment, University of Chinese Academy of Sciences, Beijing 100049, China
    4. Key Laboratory of Assessment of Resources and Environment Carrying Capacity of Ministry of Land and Resources, Beijing 101149, China
  • Received:2018-01-24 Revised:2018-04-28 Online:2018-05-10 Published:2018-05-10

Abstract:

Exploring and compiling natural resource asset balance sheet can ease the contradiction between economic growth and resource utilization and help realize sustainable utilization, social-economic sustainable development and ecological civilization construction. However, natural resource asset balance sheets are new concepts proposed in China and there are many obstacles. In this article we illuminate research on natural resource asset balance sheets from documentary years, authors, research institutions and contents by analyzing 295 studies p[ublished in the China National Knowledge Infrastructure (CNKI) database from January 1, 2014 to December 31, 2017. We elaborated the research status and achievements of natural resource asset balance sheets from theoretical research, methodological research and practical research, illuminating the directions and key issues of natural resource balance sheets in the future. Our research results show that research into natural resource asset balance sheets is at an initial stage; relevant theories and methods are faulty; and interdisciplinary research and obvious cooperative research are common. The accounting method and tabular structure of natural resource asset balance sheets are research hotspots, and the basic framework of the technical system has been formed. However, fundamental theoretical research of natural resource asset balance sheets is lacking and fundamental theoretical research, liabilities definition and accounting research, natural resources assets and liabilities valued research will dominate future work.

Key words: natural resources asset balance sheet, table structure, natural resources assets, liabilities accounting