Balance Sheets of Natural Resources

A balance sheet of natural resources is a statistical report necessary for the management of natural resource assets. It provides true, measurable and verifiable information about such assets in a region or under a government department at a particular time, and the debts of the said regions at a particular time.

In November 2015, the General Office of the State Council unveiled a plan on compiling balance sheets of natural resources. Surveys and monitoring of natural resources will be conducted across the board to help establish the system.

Balance sheets of natural resources have three main functions:

First, providing basic information for building an eco-civilization. The information about the quantity and value of natural resources is useful to the auditing of natural resource assets and to enforcing lifelong accountability for environmental damage.

Second, monitoring changes in the quantity, quality, value and debt of the natural resources in the regions concerned, and providing timely and accurate early warning as the ecological functions and service values of the natural resource assets approach the danger line.

Third, providing information needed for decision-making regarding pollution prevention and control, carbon emissions control and reduction, eco-environmental restoration, and compensation.

自然資源資產(chǎn)負債表

自然資源資產(chǎn)負債表是用于自然資源資產(chǎn)管理的統(tǒng)計管理報表體系，反映被評估區(qū)域或部門在某時間點所占有的可測量、可報告、可核查的自然資源資產(chǎn)狀況，以及某時點被評估區(qū)域應承擔的自然資源負債狀況。2015年11月，國務院辦公廳印發(fā)《編制自然資源資產(chǎn)負債表試點方案》，要求全面加強自然資源統(tǒng)計調(diào)查和監(jiān)測基礎工作，逐步建立健全自然資源資產(chǎn)負債表編制制度。

自然資源資產(chǎn)負債表主要具有三項功能：一是生態(tài)文明建設基礎信息支撐功能，為摸清自然資源資產(chǎn)實物量和價值量家底、實行領導干部自然資源資產(chǎn)離任審計、開展生態(tài)環(huán)境損害責任終身追究提供必要的基礎信息支撐。二是自然資源資產(chǎn)監(jiān)測預警功能，及時反映和監(jiān)測核算地區(qū)的自然資源資產(chǎn)數(shù)量、質(zhì)量、價值量、負債的動態(tài)變化，并對自然資源資產(chǎn)的生態(tài)功能和生態(tài)服務價值貶損至警戒線時進行及時準確的預警。三是自然資源資產(chǎn)負債管理決策支持功能，為污染防治、碳排放控制與削減、生態(tài)修復、生態(tài)補償?shù)忍峁┍匾臎Q策依據(jù)。