编制海洋渔业资源资产负债表的关键问题探究

On the Critical Issue of Compiling Marine Fishery Resources Balance Sheet

探索编制自然资源资产负债表是生态文明体制改革的基础性制度建设,海洋渔业资源资产负债表是进行海洋渔业资源资产核算的一项基本内容。目前,海洋渔业资源资产负债表编制的理论研究尚未成熟,尤其在海洋渔业资源负债、资产负债表核算框架、基本表式设计等关键问题上尚未形成共识。本研究在前人相关研究的基础上,结合海洋渔业资源的实际状况及特点,针对海洋渔业资源资产负债表编制的关键问题深入探讨,完善了海洋渔业资源资产、负债的概念内涵,设计了海洋渔业资源资产核算的三层框架体系,构建了海洋渔业资源存量及变动表和基于使用权益的海洋渔业资源资产负债表等表式。通过编制海洋渔业资源资产负债表,反映海洋渔业资源存量及增减变动,以期实现资产负债表的定期编制和发布,同时掌握和评价海洋渔业资源可持续管理和利用情况。

It is a basic institutional improvement to explore and compile the balance sheet of natural resources in the structural reform of ecological civilization.The compilation of the balance sheet of marine fishery resources is one of the important contents.At present,it is not mature for the theoretical research to compile the balance sheet of marine fishery resources,especially for the consensus has not been formed on such key issues as marine fishery resources liability,balance sheet accounting framework and basic presentation design.On the basis of previous theoretical research,combined with the actual conditions and characteristics of marine fishery resources,the research made in-depth discussions about the key issues in the balance sheet,thus improving the concepts of marine fishery resources assets and liabilities.At the same time,it designs a liability accounting framework of marine fishery resource with three tiers to establish not merely a stock and change table of marine fishery resources but also the balance sheet of marine fishery resources based on user rights.Through compiling marine fishery resources balance sheet,it can reflect the stock and change of marine fishery resources in order to achieve the regular compilation and release of the balance sheet.Meanwhile,it can also grasp and assess the sustainable management and utilization of marine fishery resources as well.