海域资源资产核算框架设计研究

Research on Developing the Framework for Sea Area Assets Accounting

研究自然资源资产核算并探索其应用是健全国家自然资源资产管理体制的重要内容,海域资源作为海洋经济可持续发展的重要载体和海洋生态文明建设的战略空间,开展海域资源资产核算可以为海域资源有偿使用、海域生态补偿和海域空间资源开发保护提供基础。以环境经济综合核算(SEEA2012)中心框架为理论依据,尝试性探索海域资源资产的核算对象、核算范围、核算表式以及计量方法,并探讨了海域资源资产价值核算中可能存在的难点及发展方向。研究建立的海域资源资产核算框架包含已开发海域、未开发海域以及海域资源资产总量核算三部分,反映在核算期间海域资源资产数量、质量和价值变化情况及原因。海域资源资产价值化过程是海域资源资产核算的研究重点,对于完善海洋经济核算框架以及环境经济综合核算体系的建立具有重要意义。

Research on the natural resources asset accounting and exploration into its application is an important content of perfecting the management of national natural resources assets. Sea area resource is an important carrier of sustainable marine economic development and the strategic space of marine ecological civilization construction, and to carry out resource asset accounting can provide the basis for the paid use of sea area,ecological compensation of sea area and sea area space resources development and conservation. The system of Environmental-Economic Accounting 2012（SEEA2012）Central Framework, as the theoretical basis, tried to explore accounting objects,accounting extent, accounting table type and measurement methods of sea area resources assets, and discussed the possible development difficulties and direction of sea area resources assets value accounting. The framework of sea area resource assets accounting includes three parts： the developed sea area, the undeveloped sea area and the total sea area resources assets accounting, reflecting the changes and reasons of the quantity,quality and value of sea area resources assets during the accounting period. The process of sea area resource assets valuation is the research emphasis of sea area resource assets accounting, which is of great significance to improving the framework of marine economic accounting and establishing the environmental and economic comprehensive accounting system.