Exploring to Compile a Natural Resource Balance Sheet: Implications for China’s Ecological Civilization Construction

Journal: Advanced Management Science (AMS)
Author: Zhifang Zhou1, 2, Yu Wang1, Xu Xiao1*

This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited


Natural resource balance-sheet can be used as an innovative attempt to strengthen the construction of China’ s ecological civilization. However, in china, due to the fewer theoretic and practical research in this field, there exists many fundamental unsolved problems such as the complex statistic of natural resources, the difficult assessment of the resources assets, the incomplete disclosure of statement information. Hence, this paper is devoted to explore the compilation framework of natural resource balance sheet in order to provide some ideas of solving the problems. With the DPSIR chain model, it explores the physical quantity and the quality of the natural resources. Then, with the idea of classification accounting, the total economic value of a certain natural resource can be accounted and the intergrated physical and monetary sheet of natural resources assets can be developed. İn addition, referring to the green input-output model, the liabilities sheet of natural resources can be obtained, and the equity account can be calculated by the balance equation. Finally, the framework of natural resource balance sheet consists of a set of static-dynamic statements, providing the comprehensive information for evaluating the ecological performance of the government, and achieving the eco-civilization goal.


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