海洋生物资源资产负债表基本概念内涵解析

Analysis on the connotation of basic concept of marine biological resource balance sheet

海洋生物资源由于保护不力、开发过度、海水污染等问题而面临严峻挑战,编制海洋生物资源资产负债表以实现资产化管理刻不容缓。党的十八届三中全会明确提出探索编制自然资源资产负债表,然而海洋生物资源资产负债表涉及的基本概念尚缺乏研究。本文探索性解析与海洋生物资源资产负债表相关的基本概念,界定海洋生物资源资产、负债及净资产等会计要素的定义,深入剖析三者的内涵与联系;借鉴企业资产负债表与国家资产负债表编制经验,依据海洋生物资源特点,阐述海洋生物资源资产负债表内涵,以期为海洋生物资源资产负债表编制奠定理论基础,推动海洋生物资源资产负债表的形成与发展。

Marine biological resources are facing severe challenges due to inadequate protection, over exploitation, seawater pollution and other issues. It is imperative to prepare the balance sheet of marine biological resources to realize the capitalization management of marine biological resources. The Third Plenary Session of the Eighteenth Central Committee of the Party proposed to explore the preparation of the natural resource balance sheet. However, the basic concepts involved in the marine biological resource balance sheet have not yet been explored. This study explores the basic concepts involved in the balance sheet of marine biological resources, and defines the definition of accounting elements such as assets, liabilities and net assets of marine biological resources. Besides, this study analyzes the connotation and connection of the three accounting elements in depth. Based on the characteristics of marine biological resources, this study expounds the connotation of marine biological resources balance sheet by drawing on the experience of the enterprise balance sheet and national balance sheet preparation. It is expected that this study will lay a theoretical foundation for the preparation of the balance sheet of marine biological resources and promote the formation and development of the balance sheet of marine biological resources.