海岛自然资源资产负债表设计基本思路

The Basic Ideas of Island Natural Resources Asset Balance-sheet Design

中国海岛数量众多，分布广泛，资源丰富。海岛在生态系统保护、经济社会发展和国家权益维护中具有重要作用，但随着海岛开发利用程度不断增强，海岛自然资源表现出明显的受损特征。海岛自然资源资产负债表的编制对协调当前形势下海岛保护与发展具有重要意义。参考相关研究，结合海岛典型特征，本文构建了包含自然资源和生态服务2个一级类、6个二级类和14个三级类的海岛自然资源资产实物类型，提出了海岛自然资源资产负债表实物账户和价值账户的设计方法。本研究成果能够为海岛自然资源资产负债表的编制提供参考，也可为合理开发利用海岛、维护海岛生态平衡提供依据。

There are a large number of islands widely distributed in China with abundant resources. Islands have great significances for ecosystem conservation, social and economic development, and marine rights and interests maintenance. However, island natural resources were damaged due to the increase of island exploitation intensity, and the compilation of island natural resources asset balance-sheet plays an important role in coordinating the island conservation and development under the current situation. In this paper, the related researches and island characteristics were based on and the physical types of island natural resources asset consisting of 2 first-class types （natural resources and ecosystem services） , 6 second-class types, and 14 third-class types were established. Then, the design methods of island natural resources asset physical accounts and monetary accounts were proposed. The results could provide references for the compilation of island natural resources asset balance-sheet, and a basis for reasonal island exploitation and island ecological balance maintenance.