Abstract: Exploring and establishing of the natural resources asset balance sheet is an important measurement for improving the natural resources asset management system and a precondition for the accountability for environment damage system. Eco-industrial parks (EIPs) have become the effective supporting body and development platform for ecological civilization construction in industrial field in China. The significance of the natural resources asset balance sheet for EIPs was described and, combined with related experience of natural resources accounting both at home and abroad, the difficulties in establishing the natural resources asset balance sheet analyzed. On this basis, the procedures, accounting scope and accounting method to establish natural resources asset balance sheet for EIPs were pointed out, so as to provide a reference for promoting and improving the system of natural resources asset balance sheet.