The 13th Five Year Plan clearly put forward the request of“preparing the balance sheets of natural resources and establishing physical accounts”.As the forest resources are important sorts of natural resources，producing the balance sheets of forest resources is of great significance to realize the goal of the work of the balance sheets of natural resources.This paper tries to discuss the preparation of the forest resources balance sheets of China by drawing lessons from relevant advanced international theories and practices.The paper first analyzes the structures and characteristics of the forest resources balance sheets in both the Australian Environmental Accounting Statements and the System of Environmental Economic Accounting（SEEA 2012），and then along with the characteristics of the exposed forest resources statistical tables of China.Further，the paper makes a comparison between the tables of China and the balance sheets of Australian and SEEAs to summarize defects of the statistical tables of our country.Based on the former analysis，the paper finally reaches a conclusion that China should draw lessons from the essence of SEEA and the practical experience of Australia，and consider the characteristics of forest resources management in our country at the same time so as to compile the balance sheets of forest resources which suits both the domestic situation and the principle of international convergence.