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“探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计”是十八届三中全会做出的重大决定,也是国家健全自然资源资产管理制度的重要内容。通过对国内外自然资源资产负债表研究的相关文献梳理可以发现,国外对自然资源资产负债表进行了初步的理论研究和实践探索,编制了部分单一自然资源要素的资产负债表,并试图将其运用在单要素自然资源的管理和保护中。《生态文明
“Explore the preparation of the balance sheet of natural resources, leading cadres to implement the audit of natural resources and assets leaving their posts” is a major decision made at the Third Plenary Session of the 18th CPC Central Committee and an important part of the country’s sound management of natural resources and assets. Through the combing of relevant literatures about the balance sheets of natural resources both at home and abroad, we can find out that the foreign countries have carried out the initial theoretical research and practical exploration on the natural resources balance sheets, compiled the balance sheets of some single natural resource elements, Used in the management and protection of single-factor natural resources. "Ecological Civilization