Abstract: With the rapid development of China's economy and society in recent years, economic development has had a greater impact on the natural environment, resulting in excessive loss of natural resources and severe damage to the ecological environment.At the third plenary session of the 18th CPC Central Committee, the party proposed the balance sheet of natural resources to compile for the first time, aiming at innovating China's natural resources management system and providing a better solution to China's environmental governance and ecological restoration.Therefore, experts and scholars in various fields in China have explored the issue of the compilation of natural resources balance sheets from multiple perspectives and many problems have arisen in the research process.Based on the literature analysis of current natural resource assets and liabilities performance, the authors briefly analyze some of the difficulties in the preparation of current natural resource balance sheets, and propose some prospects for future preparation work.