Based on the existing research on natural resource accounting, this study attempts to further enrich the administrative attributes of natural resource accounting. Through the analysis and comparison of previous publications, a mechanism for improving the construction of the natural resources report is proposed, with the dual aims of meeting the Chinese government's supervision and audit demands in resource administration and overcoming the deficiencies of the Natural Resources Balance Sheet (NRBS) in scientific research and actual practice. By analyzing the influences of human factors on natural resources, the information structure and accounting contents of the natural resources report are given. The results demonstrate that the natural resource report system is reasonable and feasible in terms of its logical and theoretical basis. The framework of the system consists of four parts: the statement of the basic situation of natural resources, the statement of the protection and restoration of natural resources, the statement of resource use, and the statement of the degree of destruction of the natural resources. The results of this study provide reference statements for the NRBS, the natural resource quality statement, the protection and restoration policy statement, the protection and restoration funding statement, the natural disaster statement, and the registration form of resource destruction cases. This study provides a reference for the innovation of the natural resource administration system, in which the supervision and administration of natural resources are the main criteria.