Research on Natural Resource Accounting from the Perspective of Sustainable Development
Natural resources are the foundation of human survival and development.Effective accounting for these resources will contribute to the sustainable development of human societies.Traditional natural resource accounting only considers its functionality,which neither reflects its intrinsic value nor presents the impact of economic activities on the ecosystems,leading to unsustainable exploitation of natural resources.Therefore,it is particularly important to research and construct sustainable natural resource accounting methods.Unlike traditional accounting methods that focus on the presentation of ecological function values,the accounting method proposed in this study emphasized the correlation between economic activities and ecosystem services,and used this correlation for the valuation of ecosystem services.This study applied the constructed method to account for forest resources in Chenzhou City.The results showed that,in addition to material provisioning,Chenzhou's ecosystems created other economic benefits,but this part of economic value was precisely ignored by traditional accounting methods.This study indicated that natural resource accounting should pay more attention to the economic benefits it created,especially focusing on the exploration and accounting of its potential economic value,which will be the key to presenting the real value of natural resources in the future.
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