Resources Science ›› 2015, Vol. 37 ›› Issue (9): 1716-1724.

• Orginal Article • Previous Articles     Next Articles

Natural resources accounting and the natural resources balance sheet

CHEN Yue1,2(), YANG Yanzhao1(), YAN Huimin1, FENG Zhiming1   

  1. 1. Institute of Geographic Sciences and Natural Resources Research,Chinese Academy of Sciences,Beijing 100101,China
    2. University of Chinese Academy of Sciences,Beijing 100049,China
  • Received:2015-05-10 Revised:2015-08-26 Online:2015-09-25 Published:2015-09-25

Abstract:

Investigation and preparation of natural resources balance sheet is an important measurement for perfecting natural resources management system and promoting development in China. Natural resources accounting is regarded as an important method of sustainable development and the basis of natural resources balance sheet. Here,we briefly described the link and differences between RA and EA and reviewed international research progress of natural resources accounting from theoretical and practical aspects,natural resources accounting progress from resource accounting,environmental pollution and comprehensive accounting aspects in China. We described the evolution of the SEEA system in detail and compared the major Environment-Economic accounting systems from the aspect of accounting content,accounting scope and accounting methods and through this comparison of different Environment-Economic accounting systems,pointed out the virtue we need to learn from natural resources accounting during the establishment of natural resources balance sheet. On this basis,we analyzed the difficulty when preparing natural resources balance sheet and its relationship with SEEA which the system of Environment-Economic accounting serves as an important theoretical basis and data sources for the preparation of the natural resources balance sheet. We hope to promote and perfect system of natural resources balance sheet through investigation and practical application.

Key words: natural resources accounting, balance sheet, natural resources balance sheet, SEEA