【摘要】 当前我国在探索自然资本核算、应用过程中仍面临一些困难和挑战，影响了自然资本核算结果的及时性、准确性与可比性。基于此，文章分别从自然资本概念内涵、核算进展等方面对已有文献进行梳理与分析，系统剖析了我国自然资本核算面临的困境，深化了自然资本核算相关的基础理论研究，探索构建了具有我国特色的自然资本核算路径：生态文明思想引领下的自然资本-生态产品价值实现机制理论体系、存量和流量并存的自然资源资产核算框架、规范化的自然资本实物量测度与监测技术体系，以及与经济社会接轨的价格体系，为自然资源和生态治理提供重要的决策参考。更多还原

【Abstract】 Currently, China still faces some difficulties and challenges in exploring the accounting and application of natural capital, which affects the timeliness, accuracy and comparability of the accounting results of natural capital. Based on this, this paper sorts out and analyzes the existing literature from aspects such as the connotation of natural capital and the progress of accounting, systematically analyzes the predicaments faced by China in natural capital accounting, deepens the basic theoretical research related to natural capital accounting, and explores the construction of a national capital accounting path with Chinese characteristics: the theoretical system of natural capital-ecological product value realization mechanism under the guidance of ecological civilization thought, the natural resource asset accounting framework with both stock and flow, the standardized technical system for measuring and monitoring the physical quantity of natural capital, and the price system in line with the economy and society, providing important decision-making references for natural resource and ecological governance.更多还原