自然资源资产核算是我国生态文明建设的重要内容。青藏高原东南部森林资源丰富，但由于野外调查条件的限制，难以定量开展森林资源资产核算。本文以西藏墨脱县为研究区，针对其森林分类数据匮乏的难题，基于GEE（Google Earth Engine）平台获得精细分类数据，将实物量和价值量相结合，兼顾存量与流量，完成墨脱县森林资源资产负债表编制。墨脱县森林资源资产负债表由墨脱县森林资源资产负债表总表，林地资源资产价值量核算表、林地资源资产价值量核算表、森林资源过度耗减实物量表和林木资源资产生态价值量表等辅表构成。结合墨脱县森林资源资产负债表对核算期内墨脱县的森林变化进行了分析，墨脱县2015年森林资源实物量为27,007.27 km²，2020年森林资源实物量为25,596.89 km²，森林资源面积发生了一定的减少。各树种林木资源的总价值排名由高到低分别为：阔叶混交林、其他针叶林、冷杉、云杉、高山松、栎类、桦类、云南松、柏木。墨脱县2015年和2020年林木资源生态服务功能价值量分别为1277.81亿元和1236.92亿元，其中保育土壤功能提供的价值量最多，净化大气功能提供的价值量最低。在2015-2020年期间，墨脱县的森林资源资产总价值量由2015年的16,010.38亿元增加到了2020年的16,643.58亿元，反映出墨脱县在森林资源管理方面投入的绩效得到了相应的提高，且森林资源对经济社会的发展和居民生活的提高起到了积极的促进作用。

Accounting relating to natural resource assets is an important component of China’s ecological civilization construction program. Although the southeastern part of Qinghai-Tibet Plateau has abundant forest resources, surveys aimed at quantitative accounting of forest resources assets are constrained by difficult field conditions. Given the lack of forest classification data in Motuo County, Tibet, a study was conducted to gather detailed classification data derived from the Google Earth Engine platform as well as information on the physical quantities and values of these assets, and their stocks and flows, to develop a forest resource balance sheet of this county. The balance sheet comprised a summary sheet on the forest resources of Motuo County, an accounting table depicting the values of forest resource assets, a quantified scale measuring excessive depletion of forest resources, and a scale indicating the ecological value of forest resource assets. The balance sheet of forest resources in Motuo County, was analyzed along with changes in the county’s forests during the accounting period. In 2015, forest resources in Motuo County covered an area of 27,007.27 km2 compared with 25,596.89 km2 in 2020, indicating a degree of decrease in the area of forest resources. The ranking of the total value of forest resources comprising various tree species, in descending order, was broad-leaved mixed forest, other coniferous forests, fir, spruce, alpine pine, oak, birch, Yunnan pine, and cypress. The total values of the ecological service functions of forest resources in Motuo County in 2015 and 2020 were, respectively, 127.781 billion yuan and 123.692 billion yuan, with the soil conservation function providing the greatest value, and the air purification function providing the least value. During the period 2015–2020, the total value of forest resource assets in Motuo County increased from 1,601.038 billion yuan in 2015 to 1,664.358 billion yuan in 2020, reflecting a corresponding improvement in the county’s performance relating to investments in forest resource management. Evidently, forest resources have played a positive role in promoting economic and social development and improving residents’ lives.