海域资源资产负债表的编制及应用

Compilation and Application of Balance Sheet of Marine Resources

自然资源资产负债表对统筹推进自然资源资产产权制度改革起着重要作用,国家亟须探索建立自然资源资产负债表编制范式与技术体系。文章基于自然资源资产负债表的评价与考核两大功能,以海域资源为研究对象,给出了海域资源资产负债表编制及应用的逻辑框架。通过梳理分析海域资源资产和负债的内涵、科目设置和核算方法,设计了海域资源资产负债表。并从经济责任、生态责任、一致性核算和差异化考核等方面对海域资源资产负债表的管理应用提出建议。

The balance sheet of natural resources plays an important role in promoting the reform of the property right system of natural resources. It is urgent for China to explore and establish the formulation paradigm and technical system of natural resources balance sheet. Based on the two functions of evaluation and assessment of the natural resources balance sheet, this paper takes marine resources as the research object, and gives the logical framework of the compilation and application of the marine resources balance sheet. And then, by combing and analyzing the connotation, account setting and accounting method of assets and liabilities of marine resources, the paper designs the balance sheet of marine resources. Finally, the paper puts forward suggestions on the management and application of the marine resources balance sheet from the aspects of economic responsibility, ecological responsibility, consistent accounting and differentiated assessment.