关键词：
自然资源核算;自然资源资产负债表;负债表框架体系;实物量表;价值量表
摘 要：
为促进环境治理和生态修复,完善领导干部政绩考核标准,十八届三中全会要求探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计。本文从自然资源核算进展到自然资源资产负债表编制入手,讨论了自然资源资产负债表编制思路,阐述了自然资源实物量及价值量的核算方法,提出了主要由自然资源实物量表、价值量表及综合核算表构成的自然资源资产负债表的框架设想。
译 名：
Method and Frame System of Compiling the Balance Sheet of Natural Resources
作 者：
ZOU Mengmeng;LIU Ying;ZHANG Jingjing;LI Jianlong;School of Life Science, Nanjing University;
关键词：
natural resource calculation;;the balance sheet of natural resources;;frame system of the balance sheet;;physical quantity sheet;;value quantity sheet
摘 要：
The Third Plenary Session of the 18 th Central Committee of the Communist Party of China presented that the balance sheet of natural resources should be compiled and natural resources should be audited after the leaders leave their post. The balance sheet of natural resources was able to improve environmental governance and ecological remediation, reinforce assessment of leaders. The article stated theories, ideas and methods of compiling the balance sheet of natural resources from natural resource calculation to the balance sheet of natural resources. In addition, the article proposed that the balance sheet of natural resources consist of physical quantity sheet, value quantity sheet and integrated accounting table of natural resources.
