In resource accounting, what can be recognized as resource assets should meet the following three conditions: there are two different views on owner's rights and interests in financial accounting, namely ownership theory and subject theory. According to the ownership theory, the ownership and other rights and interests of the net assets of an enterprise should belong to the owner (owner) whether it is going on business or liquidation; According to the subject theory, the right of an enterprise to possess, use, benefit and dispose of its net assets in its continuous operation belongs to the enterprise itself as an independent business entity and accounting entity, otherwise the enterprise will not become a legal person, and it will be independent and responsible for its own profits and losses. These two theories only analyze the problem from the perspective of the enterprise itself or the owner, while the owner of resource assets is the country or its representative institutions, but the user is the enterprise that develops and utilizes resource assets. When the state controls the ownership of resource assets, it is often nominal ownership, and there is no effective regulation mechanism for the use of resources; Economic organizations that only have the right to use resources often exploit resource assets in a predatory way, so they cannot adopt the accounting equations of subject theory and industrial sovereignty theory, which challenges the theory of owner's rights and interests.

To solve this problem, we need to expand the theory of rights and interests, incorporate the interests of relevant groups of enterprises into the theory of rights and interests, and regard all relevant groups as recipients of enterprise interests. This determines that the equity theory adopted by accounting should not be limited to a certain enterprise, but should include social factors, and the income that enterprises benefit from resource assets should be attributed to society for distribution. At the same time, in order to meet the characteristics of accounting, capital theory must be introduced. Fund theory focuses on units engaged in business activities, and business units are called funds. Here, the fund is defined as an account established for a specific purpose due to laws, regulations and restrictions, which is used to record the balance of assets and liabilities and the balance of income and expenditure. The introduction of capital theory can solve the problem of separation of ownership and use right, and can properly reflect resource assets in financial statements. Incorporating resource assets information into the current accounting model will certainly expand the connotation of asset definition and the content of report information, and resource assets will be added to the balance sheet.

And the subjects for depreciation; Similarly, the accounting of income and expenses incurred by enterprises to obtain ecological resources and improve the ecological environment has expanded the content of income and expenses elements, and related subjects will be added to the income statement accordingly. In addition, due to the particularity of resource assets measurement, some information that is difficult to measure and unnecessary to measure will be disclosed outside the statement.