Resources Science ›› 2015, Vol. 37 ›› Issue (9): 1725-1731.

• Orginal Article • Previous Articles     Next Articles

Design and empirical study of a land resource accounting system for natural resources asset balance-sheet compilation

XUE Zhichao1,2(), YAN Huimin1(), YANG Yanzhao1, 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:2015-09-10 Online:2015-09-25 Published:2015-09-25


Natural resources asset balance-sheet(NRABs)is a new concept proposed during the Third Plenary Session of the 18th Central Committee of the Communist Party of China. There are no precedents for this framework and it is imperative to explore the system and method of natural resources balance sheet for all kinds of natural resources. As a basic resource,land resource accounting is an essential part of compiling natural resources asset balance sheets. We provide a review of the method and system of land accounting,describe the target,content and principles of land accounting in our NRABs compiling practice,and discuss the possible challenges in land accounting for NRABs with the example of Huzhou city,Zhejiang province. We tried to establish a land resources asset accounting system that focuses on land resources assets changes caused by land use activities,and the land accounting system should reflect the land resources status quantitatively and qualitatively. Land resources asset is difficult to evaluate because the land quality and quantity always change with land use activities. Multi-function land use is important for land resources accounting because the land function can quantitatively express land quality variations. However,the accounting methods of land assets value at present cannot reflect functional differences between lands in different locations or with diverse qualities. Therefore,establishing a new method for land assets value evaluation based on multi-functional theory in land use would be a useful attempt to promote the accurate land accounting for compiling of NRABs.

Key words: natural resources asset, land resources, land use functions, value accounting