Abstract:The ecosystem accounting can offer quantitative evidence for evidence-based decision making in ecological civilization building, including ecological asset accounting and ecosystem services accounting. However, the ecological asset accounting system has not reached a consensus by stakeholders. Ecological asset indicates the ecosystems that provide ecological goods and services. In our study, we took the north district of Tanggula Mountain (Tangbei District for short) as a case to do a comprehensive ecological asset accounting. The biophysical account and changes sheet, profit and loss account sheet were built. We established a composite index of ecological asset. The results revealed that the grassland ecosystems were mainly of good level (68.46%). The wetland ecosystems were mainly of excellent level (59.72%). There were 138 kinds of wild fauna and flora, of which ten were state-level key protected animals. The composite index of ecological asset was 79.77 in 2015 that decreased by 3.60% from 2000 to 2015. During the fifteen years, the ecological assets of wetland ecosystem and grassland ecosystem increased by 164.23 km2 and 2.82 km2, respectively. The wetland asset increased by 202.90 km2 mainly because of wetlands recovery (200.50 km2) and decreased by 38.63 km2 mainly due to wetland degradation (36.23 km2). The grassland ecosystem asset increased by 39.18 km2 that mainly caused by grassland expansion and decreased by 36.26 km2 that mainly caused by wetlands recovery (26.20 km2) and desertification (9.65 km2). The comprehensively accounting system of ecological asset meant a lot to implement outgoing accountability regime so as to build ecological civilization in China.