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(fù)債表

自然資源資產(chǎn)負(fù)債表是用于自然資源資產(chǎn)管理的統(tǒng)計(jì)管理報(bào)表體系，反映被評(píng)估區(qū)域或部門在某時(shí)間點(diǎn)所占有的可測(cè)量、可報(bào)告、可核查的自然資源資產(chǎn)狀況，以及某時(shí)點(diǎn)被評(píng)估區(qū)域應(yīng)承擔(dān)的自然資源負(fù)債狀況。2015年11月，國(guó)務(wù)院辦公廳印發(fā)《編制自然資源資產(chǎn)負(fù)債表試點(diǎn)方案》，要求全面加強(qiáng)自然資源統(tǒng)計(jì)調(diào)查和監(jiān)測(cè)基礎(chǔ)工作，逐步建立健全自然資源資產(chǎn)負(fù)債表編制制度。

自然資源資產(chǎn)負(fù)債表主要具有三項(xiàng)功能：一是生態(tài)文明建設(shè)基礎(chǔ)信息支撐功能，為摸清自然資源資產(chǎn)實(shí)物量和價(jià)值量家底、實(shí)行領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)、開展生態(tài)環(huán)境損害責(zé)任終身追究提供必要的基礎(chǔ)信息支撐。二是自然資源資產(chǎn)監(jiān)測(cè)預(yù)警功能，及時(shí)反映和監(jiān)測(cè)核算地區(qū)的自然資源資產(chǎn)數(shù)量、質(zhì)量、價(jià)值量、負(fù)債的動(dòng)態(tài)變化，并對(duì)自然資源資產(chǎn)的生態(tài)功能和生態(tài)服務(wù)價(jià)值貶損至警戒線時(shí)進(jìn)行及時(shí)準(zhǔn)確的預(yù)警。三是自然資源資產(chǎn)負(fù)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(fù)、生態(tài)補(bǔ)償?shù)忍峁┍匾臎Q策依據(jù)。