中文摘要：

自然资源负债核算是自然资源资产负债核算中难度最大的问题,也是目前编制自然资源资产负债表亟需攻关的重点。本文探讨了自然资源负债确认的理论契合点,搭建了自然资源负债确认与经典资产负债核算不能匹配的桥梁,从资源配置原理角度探讨了自然资源负债确认的条件、计量及责任分摊,并通过包含资产负债变动的自然资源资产负债表将其予以披露,整体上实现了自然资源负债的确认、计量和披露三大关键性问题与经典资产负债核算理论一脉相承的要求。

英文摘要：

The most difficult problem is how to account the liabilities of natural resources in the balance sheet of natural resources. It is also important currently for preparing the balance sheet of natural resources. This paper tries to find an integrating point for the liabilities of natural resources. From the perspective of resources allocation principles, it discusses the conditions, measurement and division of responsibility for the liabilities of natural resources, and expresses them by the balance sheet of natural resources with varied assets and liabilities. On a whole, the research can trace to the same origin between the three key problems of confirmation, measurement as well as disclosure and the existing theory of assets and liabilities accounting.