Introduction: Recent debates surrounding the application of natural capital accounting (NCA) have produced several approaches to further develop this system, as well as highlighted a number of conceptual and methodological issues that need to be resolved before mainstreaming NCA into policy and decision making. We argue that prolonged debate over the value concepts (i.e., exchange versus other values) underpinning different modifications to NCA has slowed progress in experimentation and uptake by policymakers.Outcomes: Consequently we propose three broad approaches which can be progressed in parallel to reinvigorate experimentation with the NCA principles and practice, while at the same time generating policy relevant tools and evidence bases for decision support. The three approaches are; extended SNA accounting anchored to the use of exchange values; a complementary accounts network (CAN) that utilizes plural values as supplementary accounts to the SNA system; and wealth accounting that focuses on measures of welfare and wellbeing. The three approaches are complementary and data developed in any one can inform the other two.Conclusions: We contend that CAN offers the most flexibility and opportunities to progress short term support for decision making on environmental issues which are now becoming urgent.

简介：最近围绕自然资本会计（NCA）应用的辩论提出了进一步开发该系统的几种方法，并强调了将NCA纳入政策和决策主流之前需要解决的一些概念和方法问题。我们认为，长期以来围绕对NCA进行不同修改的价值观念（即交换价值与其他价值）的辩论，减缓了政策制定者在实验和采纳方面的进展。结果：因此，我们提出了三种可以并行发展的广泛方法，以重振NCA原则和实践的实验，同时为决策支持提供与政策相关的工具和证据基础。这三种方法是：以交换价值为基础的扩展SNA会计；利用多个值作为SNA系统的补充帐户的补充帐户网络（CAN）；以及注重福利和福祉的财富会计。三种方法是互补的，任何一种方法开发的数据都可以为另外两种方法提供信息。结论：我们认为，CAN提供最大的灵活性和机会，可以为当前迫切需要的环境问题决策提供短期支持。