Abstract: With the continuous implementation of ecological civilization construction,the restoration and protection of wetland ecosystems have become increasingly important,and the accounting and evaluation of wetland resource assets and liabilities have become the scientific basis for the restoration and protection of wetland ecosystems.Combining the SEEA frameworks environmental and economic accounting method with the research on Baiyangdian Wetland Resource Asset Liability Accounting,this paper explores the wetland resource asset liability accounting system,and conducts value accounting and wetland resource asset liability analysis on Baiyangdian Wetland Resources,in order to further enrich the research on environmental and economic accounting,and contribute to the improvement of regional economic policies and sustainable development.

Key words: SEEA, wetland resources, asset liability accounting, Baiyangdian wetland