The Framework System of Natural Resource Statement of Assets and Liabilities: An Idea Based on SEEA2012, SNA2008 and National Statement of Assets and Liabilities

1 Introduction"Natural Resource Statement of Assets and Liabilities"(NRSAL)is a new expression.The exploration of preparing the NRSAL emerges in the tendency from constructing single"natural resource accounting"to comprehensive"natural resource environmental statement system"(Feng et al.2014;Huang and Zhao2015).National Statement of Assets and Liabilities is a table which is built by referring to the Statement of