中文摘要：

自然资源资产负债表是遵循会计学中资产负债表的逻辑范式,以衡量资源环境损益为核算理念,能够客观、全面、系统地反映特定时空内自然资源的数量与质量、存量与流量的信息系统。其核算对象所赋有的环境与经济属性,以及肩负的“服务自然资源管理,防范生态风险,评价政府生态责任”功能定位,决定了自然资源资产负债表在计量假设、核算路径、配套制度建设等方面同“企业资产负债表”、“环境经济综合核算”、“国家资产负债表”存在差异性。

英文摘要：

The balance sheet of natural resources follows the logic paradigm of balance sheet in accounting. Taking measuring the profit and loss of resources environment as the concept of accounting, it is one type of information system that can reflect the quantity, quality, inventory and flows of natural resources in specific time and space objectively, comprehensively and systematically. The environmental and economic attributes of its accounting objects, as well as the functional orientation of ＂to serve natural resources management, to prevent ecological risk and to evaluate the ecological responsibility of the government＂ it shoulders, determine the differences between the balance sheet of natural resources and the ＂enterprise＇ s balance sheet＂, ＂integrated environmental and economic accounting＂ and ＂national balance sheet＂ in measuring hypothesis, accounting method and buildup of supporting systems.