自然资本的内涵及其核算研究

Research on the Connotation of Natural Capital and Its Accounting

我国国土面积广阔，自然资源丰富，根据目前的研究理论，绝大多数自然资源均具有价值，可转化为自然资本，作为国家财富的一部分。然而，目前人类对自然资本的概念及其自然资源、自然资源资产、生态系统服务等相关概念之间的关系仍不甚明了。文章梳理并比较分析了学术界及各大组织和机构对自然资本的定义，总结概括出适应中国现状的自然资本的概念，并对自然资本相关概念进行辨析，最后就中国自然资本核算及自然资源资产负债表编制工作提出了建议。

China has vast territory and rich in natural resources. According to the current research theory, majority of the natural resources are of value and can be transformed into natural capital, as part of the national wealth. However, the concept of natural capital and its relationship with natural resources, natural resource assets, ecosystem services and other related concepts is still not clear currently. In this paper, the definition of natural capital by academia and major organizations and institutions was combed and compared, the concept of natural capital which adapts to the present situation in China was summarized, and the related concepts of natural capital was discriminated and analyzed. Finally, the paper puts forward some suggestions on the development of the natural capital accounting and natural resources balance sheet preparation work in China.