海域资源资产负债表核算框架研究

Research on the Framework of Marine Resource Balance Sheet

以海洋功能区划中海域分类为对象,在借鉴国内外自然资源资产核算方法的基础上,设计了海域资源资产核算的实物型和价值型账户,对已确权进入经济使用中的海域资源进行经营权益核算,并将其作为海域资源资产负债表中的资产项;同时,以海域资源的可持续利用为前提,界定出了海域资源负债项,以海域是否被过度消耗为界定基准,以核算期末时海域功能区的使用功能是否丧失为考核海域是否被过度消耗的标准,进一步转化为对海洋环境质量标准的考察,在此基础上尝试界定出了海域资源资产负债表中的资产和负债的内涵,并分别针对海域资源的资产和负债给出具体的估价方法,以期可以推动海域资源节约利用、生态环境保护体制的建立。

With the classification of see areas in the marine functional zoning as the research object, and based on drawing from the foreign and domestic natural resources assets accounting methods this paper designed the physical and value accounts in natural resource assets accounting counted the marine resources for the rights of using, and recognized utilization habilities, them as asset items in the balance sheet of sea resources. With the sustainable of marine resources as the prerequisite, the paper defined marine resources taking whether the see area has excessively consumed as the benchmark and whether the use function of see functional zones has been cost at the end of accounting periods as the assessment standard. Investigation was farther made into the marine environment quality standards, and on this basis attempt was made to define the assets and liabilities in the balance sheet of the marine resources, and the specific evaluation methods were given in the light of marine resource assets and liabilities, in order to promote the establishment of the systems of see area resources saving and use, and ecological environment protection.