自然资源资产负债表作为十八届三中全会提出的新的资源管理手段，是中国实现生态文明体质改革的一项重要理论和制度创新，但其研究还存在一些问题和争议，如对自然资源资产负债表中资源类别未能达成共识，对资产、负债和权益的界定不清晰，价值核算还不准确等。编制全民所有自然资源资产负债表不仅可以有效解决经济发展与资源环境之间的核算问题，并且能够在发展经济的同时激发人们承担起保护自然环境的责任。鉴于此，本文在详述自然资源资产负债表的概念、理论和方法等的基础上，运用成熟的资产负债表管理体系和先进的遥感信息技术，以宁夏回族自治区为研究案例，综合自然资源之间的相互作用相互影响，兼顾自然资源的经济、社会和生态多种价值，以“报表体系+账户体系”的形式，构建了一种全面、直观、定量化的、各有侧重且有内在逻辑关系的自然资源资产负债表体系框架。同时确定了“三并重三结合”的宁夏全民所有自然资源资产负债表编制的技术原则及流程。在此基础上，本文以宁夏石嘴山市为试点，基于清查数据成果，按照自然资源部全民所有自然资源资产负债表编制的“3+4+4”报表体系进行了试填。最后，从技术和政策角度建立了涉及完善自然资源信息共享平台、健全沟通协调联络机制等一系列保障机制，以保障宁夏全民自然资源资产负债表的合理有效利用和进一步推进自然资源治理体系和治理能力的现代化。

Natural resources balance sheet, as the new type of resources management tool proposed by the Third Plenary Session of the Eighteen Central Committee, is the theoretical innovation in China. However, there are still some problems and disputes for this issue, for example, the disagreement over resources types, and unclear definition on asset, debt and rights, as well as the inaccuracy of value accounting. We can find that the establishment of the state-owned natural resources balance sheet could not only resolve the conflicts between economic development and resources environment, but also motivate the human responsibility to protect the natural environment. Therefore, this paper firstly states the definition, theories and methods of natural resources balance sheet. And then, we establish the state-owned natural resources balance sheet in Ningxia Province by using the mature asset balance sheet management and advanced RS technology. This framework of state-owned natural resources balance sheet is shown as “sheet system + account system”, which has included the economic, social and ecological values. This integrated and quantitative framework could clear displays the internal logical relationship of natural resources balance sheet. Meanwhile, we design the technique flow of “three equal and three combination” for the state-owned natural resources balance sheet in Ningxia Province. Also, this paper take Shizuishan City in Ningxia Province as the case to try to fill the new state-owned natural resources balance sheet of “3+3+4”. Finally, we propose some technology and policy mechanisms, including building sharing platform of natural resources information, and communicating mechanism to guarantee the rational utilization of state-owned natural resources balance sheet, as well as to improve the natural resources government modernization.