The compiling of balance-sheet of natural resources is a new research subject.Aiming at the water resources in natural resources,the paper researched the relative theory of balance sheet of water resources.The balance sheet of water resources is compared with corporate balance sheets, national balance sheets and integrated environmental and economic accounting (SEEA) one by one.Starting from the water environment - economic accounting system SEEA,the paper analyzed the concept of accounting object and liability of water resources in combination with the practice of water on international accounting.The paper explored the preparation for China's hydrological water resources balance sheet framework,which expects to help China's water resources balance sheet preparation.The result can help the compling of water balance sheet water resources in China.