LAUSR

Abstract Drawing lessons from the System of Environmental and Economic Accounting Central Framework (SEEA-CF) and Experimental Ecosystem Accounting (SEEA-EEA), China is carrying out a pilot project for ecosystem accounting at the provincial level. Compiling and applying the principles, methods and ecosystem accounts of natural capital accounting in Northwest cities are new explorations. This study considers the degradation and fragility of the urban ecosystem in Xi’an and discusses urban natural resource (NR) accounting in terms of the physical quantity and monetary value. We took Xi’an as a case to demonstrate how to use the SEEA to analyze NR changes and the effectiveness of local eco-environmental management policies based on the characteristics of cities. The results show that, compared with using the physical quantity, calculating the monetary value according to NR restoration obligation, NR maintenance obligation better reflects the utilization level of urban NR, measures resource depletion and degradation, and maximizes the utility of the accounting results. This study focuses on using NR accounting methods for urban water resources, land resources and mineral resources, and evaluating ecosystem services for purposes of ecological restoration. It lays a foundation for consolidating urban gross ecosystem product accounting results in line with the SEEA and provides support for future study.