我国海洋资源资产负债表构建研究——基于自然资源产权制度改革的视角

Research on the Balance Sheet Construction of Marine Resources in China ——Based on the Perspective of Natural Resource Property Right System Reform

编制自然资源资产负债表是自然资源产权制度改革的重大任务,海洋资源资产负债表作为自然资源资产负债表的重要组成部分,构建研究具有重要的意义。基于自然资源产权制度改革视角,明确政府、企业或集体、个人为核算责任主体,探讨海洋资源资产所有权、使用权和收益权三种产权属性,以"三权分置"划分海洋资源资产类别,从生态补偿的角度完善海洋资源负债科目和核算内容。在准确界定海洋资源资产、负债和净资产要素的基础上,核算实物量账户和价值量账户,构建海洋资源资产负债表基本框架,以期为逐步完善海洋资源产权制度提供帮助。

Compiling the balance sheet of Marine resources is an important task of the reform of property rights system, which has great significance. Based on natural resource property right system reform, the government, the enterprises or the collectives and individuals are defined as the main body of accounting subject responsibilities. The ownership, use and income of Marine resources are discussed. Marine resources assets are classified according to the separation of powers. The liability account and accounting contents are improved from the perspective of ecological compensation. On the basis of the accurate definition of Marine resources assets, liabilities and net worth elements, physical volume accounts and value accounts are calculated and the basic framework of the balance sheet construction of Marine resources is built, which offers help to improve the property right system of Marine resources gradually.