关键词: 自然资源资产负债表, 资产范畴, 多级综合分类法, 矩阵式账户

Abstract: 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)However, 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.

Key words: Natural Resources Asset Balance-sheet, Asset Category, Multiple Classification Method, Matrix Account