HONG KONG — Chinese officials on Tuesday criticized a United Nations report that served notice to Kim Jong-un, the North Korean leader, that he might be personally held liable in court for crimes against humanity committed by state institutions and officials under his direct control.

Hua Chunying, a Chinese Foreign Ministry spokeswoman, called the report “unreasonable criticism,” raising questions as to whether Beijing will use its United Nations Security Council veto power to block any action on the matter.

“We believe that politicizing human rights issues is not conducive toward improving a country’s human rights,” Ms. Hua said. “We believe that taking human rights issues to the International Criminal Court is not helpful to improving a country’s human rights situation.”

The report to the United Nations human rights panel is viewed by rights activists as not only the most detailed and authoritative body of data on the state of human rights in North Korea, but also as a milestone in the international debate over one of the world’s most reclusive and isolated countries. It documents “extermination,” murder, enslavement, torture, rape and persecution on grounds of race, religion and gender.