Abstract: The Third Plenary Session of the 18th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to implement leaders' of-office auditing system about natural resources assets. There are no precedents for this work, but it is imperative to explore the system and method of natural resources balance sheet. based on fuzzy comprehensive evaluation model in this paper, 18 evaluation indicators are selected from the five aspects of water quantity, water quality, population, social economy and ecological environment, the AHP is used to determine the index weight. we establish physical accounts, price accounts, value accounts with the example of Zhangye. The main ideas are shaped as following: (1)The beginning stock of water resources in 2010 is 128.8 million m³, the final stock is 515.7 million m³ in 2014, the water resources assets flow changes is 386.9 million m³ during the five years; (2)The price of water resources was 2.68 yuan·m^-3 in 2010, which provides data support for accounting water resources values, there is a certain rise in the value of assets of water space; (3)Water assets value in 2010 is 273.1 million yuan, the final stock is 1 093.3 million yuan in 2014, the water resources assets flow changes is 820 million yuan during the five years,but considering the annual changes of water resources, we can think that water assets value basically unchanged during five years in Zhangye.

Key words: water resources balance sheet, water resources assets accounts, AHP, fuzzy comprehensive evaluation, Zhangye