CAJ | 학술논문

通过梳理和分析自然资源核算的历史演进以及典型国家开展自然资源核算的实践经验，对自然资源核算账户、环境经济综合核算以及自然资源资产负债表的关系进行了辨析，指出作为生态文明建设中的一项重要制度创新，自然资源资产负债表与环境经济综合核算两种核算体系揭示和反映的重点不同，但两者都需要以自然资源核算账户为基础进行编制。自然资源资产负债表的构建有助于健全政府宏观会计体系，完善国家资产负债表的数据基础。
통과소리화분석자연자원핵산적역사연진이급전형국가개전자연자원핵산적실천경험，대자연자원핵산장호、배경경제종합핵산이급자연자원자산부채표적관계진행료변석，지출작위생태문명건설중적일항중요제도창신，자연자원자산부채표여배경경제종합핵산량충핵산체계게시화반영적중점불동，단량자도수요이자연자원핵산장호위기출진행편제。자연자원자산부채표적구건유조우건전정부굉관회계체계，완선국가자산부채표적수거기출。
The evolution of natural resources accounting and typical countries'experience are arranged and analyzed in this paper.The relationship of natural resource accounts,integrated en-vironmental & economic accounting and natural resources balance sheet are explored.It is point-ed out that,as an important institutional innovation in the ecological civilization,natural re-sources balance sheet and integrated environmental & economic accounting have different implica-tions and different focuses,but both need natural resources account as their basis for preparation. The construction of the natural resource balance sheet is helpful to perfect the government macro accounting system,and can improve the data base of the national balance sheet.