海域资源资产会计核算问题初探

The Asset Accounting Issues of Sea Area Resources

文章以基础会计理论为框架,结合海域资源资产的流动性、整体性和外部性等特点,论述了海域资源资产会计核算的特殊原则和假设;探究了海域资源资产经营过程中常见经济业务的记账方法,并在账户设置中增设了环境外部性等科目,使其在生产和经营的各个环节中,对环境产生的外部性影响可以精确计量。通过构建海域资源资产会计核算的基本理论体系,为海域资源资产相关使用者提供借鉴和参考,有利于海域资源综合开发和利用更加合理化,促进海洋经济的长期、平稳的可持续发展。

Based on fundamental accounting theories,this paper discussed principles and hypothesis about asset accounting issues of sea area resources.The research basically measured accounting treatment in operation process of sea area resource asset,and added account for environmental externality in settings.By constructing the theory system of sea area resource asset accounting,the author hoped to offer references for users of sea area resource asset to prompt reasonable exploitation of sea area resource asset and spur sustainable development of marine economy.