Through an innovative understanding of the values of natural resources，the corresponding assets and liabilities can fall into three components：basic bearing capacity aspect of assets and liabilities，commercial assets and resouce maintenance（environmental protection）duties. We formulated 4 evaluation methods according to the special nature of the three components，namely direct measurement，market value evaluation，third party evaluation and statistics of democratic representatives，and calculation methods were introduced for the three components. The data investigation of whole area for the balance sheet，balance sheets producing of regional and subarea，and statements were discussed. According to the resource endowment and the reality，we designed the categories of data investigation for balance sheet of natural resources in Sichuan. Based on functional，regional，ecological，and economical typing，we differentiated the balance sheets designs of the data categories for all subareas in Sichuan. At the final part，this paper discusses the research prospects and application orientation of natural resources balance sheet in Sichuan，and put forward the corresponding suggestions of policies and measures.