JOURNAL OF NATURAL RESOURCES ›› 2018, Vol. 33 ›› Issue (4): 541-551.doi: 10.11849/zrzyxb.20170178

• Theoretical Discussion •     Next Articles

Study on the Preparation of Natural Resources Balance Sheet: A Case Study of Forest Resources

SHI Wei1, XU Ai-ting1, LI Jin-chang1,2, WANG Jin-song3   

  1. 1.School of Statistics and Mathematics, Zhejiang Gongshang University, Hangzhou 310018, China;
    2.Party Committee, Zhejiang University of Finance & Economics, Hangzhou 310018, China;
    3.Hangzhou College of Commerce, Zhejiang Gongshang University, Hangzhou 310012, China
  • Received:2017-03-07 Revised:2017-06-19 Online:2018-04-10 Published:2018-04-10
  • Supported by:
    The 2016 Annual Statistical Research Project of Zhejiang Province “A Theoretical Study on the Compilation of Natural Resources Balance Sheet of Zhejiang Province”;Key Research Base for Humanities and Social Sciences of Universities of Zhejiang Province, No. JYTtjrc20151301.

Abstract: Natural resources balance sheet is an effective tool to promote the sustainable development of resources and economy. Nevertheless, academics have not reached a consensus on the basic theoretical issues involved in its preparation process, such as definitions of natural resources balance sheet elements, measurements of natural resources liabilities, basic forms of natural resources balance sheet. This study tries to discuss the preparation of natural resources balance sheet beginning with these basic theoretical problems. This study draws the following conclusions: 1) There are two basic purposes of natural resources balance sheet. One is to reflect the status and changes of natural resources assets, the other is to reflect the resources and environment costs of economic development and set up lifelong accountability system for ecological and environmental damages. Corresponding to the two purposes of natural resources balance sheet, there are two sorts of natural resources assets, that one is objective natural resources assets and the other is implicit natural resources assets that have come into economic system and participated in economic process. Only the latter type has corresponding natural resources liabilities. 2) Natural resources liability is a kind of current obligation which is caused by excessive depletion of natural resources. The excessive depletion of natural resources can be identified by setting a threshold of liability that the natural resources depletion exceeding the threshold can be considered as excessive depletion. 3) The thresholds of different natural resources are set by different methods. For instance, the set of the liability threshold of forest resources should consider the sustainable development and non-economic benefits such as ecological and social values. A natural resources liability of forests is thus defined as the consumption amount that exceeds the threshold of liability. 4) Accordingly, there are two kinds of natural resources balance sheet. One is natural resources assets account in natural, and the other is natural resources balance sheet in the usual sense. There is multi-relationship between the two kinds of forms.

Key words: natural resources asset, natural resources balance sheet, natural resources liability, threshold

CLC Number: 

  • F205