中文摘要：

自然资源资产核算历程表明，自然资源资产负债表同资源环境核算一脉相承。自然资源资产负债表不仅具有资源资产核算的共性，还具备区别于资产负债表及环境经济核算的个性；科学定位自然资源资产负债表的功能，不仅要正确理解我国生态文明体制改革赋予自然资源资产负债表的政策旨愿，还需认识到它在实施自然资源资产确权、调查、监测、用途管制、自然资源资产离任审计与生态环境损害责任追究等自然资源资产管理改革环节中的关键性作用。

英文摘要：

The history of natural resources asset accounting indicates that the balance sheet of natural resources comes down in one continuous line with resources and environment accounting. The balance sheet of natural resources not only holds common characters of resources and environment accounting, but also shows its peculiarity different from balance sheets as well as environmental and economic accounting. In order to scientifically orient the function of the balance sheet of natural resources, it is essential to correctly understand the policy aims of the balance sheet of natural resources given by the reform of ecological civilization, and its crucial status during the reform of natural resources assets management segment, including implementing rights confirmation, investigating, monitoring, controlling the usage of natural resources assets and outgoing audit of natural resource assets, investigating the responsible party of ecological environment damage, etc.