ISO/DIS14054：2024《組織自然資本核算原則、要求和指南》國(guó)際標(biāo)準(zhǔn)分析研究

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DOI編碼：10.3969/j.issn.1674-5698.2025.04.020

Analysis of the International Standard Draft Natural capital accounting for organizations—Principles， requirements and guidelines

HUANG Jin

（China National Institute of Standardization）

Abstract：[Objective] Throughthe analysis of the ISO/DIS14054：2024 international standard draft， the study aims to provide decision-making information related to naturalcapitalaccountingand management fororganizationalmanagers， as wellas stakeholderssuch asinvestors，auditors，assurance andcertificationbodies，regulatoryagencies，policy makers，nongovernmentalorganizations，cstomers，andthepublic.[Methods]Using the methodofcomparing withmainstream national natural capitalvalue accounting systems，this paper focuses onanalyzing andexplaining the purpose andsignificance，key termsandefinitions，aswellastheprinciplesrequirementsandguidelinesforpreparingaturalcapitalaccountsoftheIS/ DIS 14054：224internationalstandarddraft[Results]Internatinalstandardsenableorganizationsandstakeholders tobetter understadthealueandntbutiofualcapitalandtonductideptheseachexplotandprcticeofu capital accounting and standardization methods.[Conclusion]Thevalueaccounting and management of natural capital， as well asthecompilationofnaturalcapitalaccounts，areofgreat significance forachieving modernizationofecological civilization governance and promoting sustainable development.Chinese organizations should accurately understand and standardizetheentire processofcreating naturalcapitalaccounts，ensure transparencyandrepeatabilityofthe processnd better support natural capital accounting related work through standardized means.

Keywords：naturalcapitalaccounting，naturalcapitalaccount，naturalcapitalincome statement，naturalcapitalbalancesh

0 引言

“自然資本”是指地球上所有的自然資源和相關(guān)的生態(tài)系統(tǒng)服務(wù)，包括森林、水體、濕地、土壤、空氣、生物多樣性等，以及這些資源提供的各種服務(wù)。（剩余11300字）