中文摘要：

编制自然资源资产负债表是一项具有挑战性的工作，诸多难点问题尚待突破，而资产范畴问题位居其首，是最为基本的问题。本文围绕自然资产范畴的规范统一性问题，从四个方面进行了探索性分析。分析认为：①编制资产负债表的目的是资产范畴界定的重要理论依据。当前自然资源资产负债表既要反映一国或地区自然资产存量及其变化，又要有利于实现生态环境损害责任终身追究制，这是自然资产范畴界定的前提条件。②自然资源资产法定所有权与经济所有权分离，自然资源资产负债表编制的两个目的放在同一张表中会使资产范畴存在矛盾。③从核算基础与理论基础看，如果将核算政府部门经济管理活动的IPSAS准则、GFS体系与SNA体系结合起来，以政府部门作为自然资源资产负债表编表单位，有利于自然资产范畴的规范统一。④在此框架下对自然资源资产进行界定并运用多级综合分类法对自然资源资产进行列示，能够实现自然资产范畴的规范化；借助矩阵式账户，能够确保自然资源资产负债表编表目的的实现。

英文摘要：

It is a challenging work to establish the natural resources asset balance-sheet. There are still many difficult problems for researchers to break through, and in particular, the most basic problem of them is the asset category. Four aspects about the unified standard of the natural asset category are explored in the article. This paper argues that： （i） It is an important theoretical basis that the purpose of the establishing the balance sheet for the definition of asset category. At present, the natural resources asset balance-sheet should not only reflect stock and its change of natural asset of a country or region, but also should be conductive to achieve lifelong accountability system of ecological environment damages in which public official can finally be held accountable for their damages to the ecological environment, which is a prerequisite for defining the natural asset category. （ii） another fact is that legal ownership on natural resources asset becomes separated from economic ownership in China, then, there exists a contradiction in the natural resources asset category on condition that two objectives of the natural resources asset balance-sheet are put into the same sheet. （iii） From the perspective of accounting and theoretical basis, it will be conductive to reach the standardization of the natural resources asset category if relative standards can be combined together including the IPSAS standards, GFS system and the SNA system, where government department is responsible for establishing the natural resources asset balance-sheet. （iv） Under the framework, the definitions of the natural resources asset can be given and multiple classification method is adopted to give natural resources asset classification. Finally, a matrix account is set up to measure natural resources asset.