海域资源资产实物账户与价值账户构建

Construction of Physical Account and Value Account of Marine Resource Assets

构建自然资源资产核算体系是统筹推进自然资源资产产权制度改革的重要任务,海域资源作为自然资源资产的重要组成部分,探索海域资源资产核算方法及账户编制技术对于完善自然资源资产产权管理具有重要意义。文章以环境经济综合核算(SEEA-2012)为编制依据,遵循“实物量统计—价格估算—价值量核算”的逻辑思路设计出海域资源资产账户框架体系;从“所有权”和“使用权”两个方面,确定海域资源资产总量账户和确权账户的核算技术与表式结构;以收益还原法为基础,构建出海域资源资产权益价格和开发收益价格的估算方法及工作流程;最后以山东省海域为例,开展山东海域资源资产核算账户编制实证研究,并对设计的海域资源资产实物账户与价值账户应用的可行性进行了验证。

The construction of natural resource assets accounting system is an important task to promote the reform of natural resource assets property rights system.Marine resources are an important part of natural resources assets,so it is of great significance to explore the accounting methods and account compilation techniques of marine resources assets for improving the property rights management of natural resources assets.This paper accords to the comprehensive accounting of environment and economy(SEEA-2012)and follows the logical thinking of“physical quantity statistics-price estimation-value quantity accounting”to design the framework system of marine resource asset account.Then,from the two aspects of“ownership”and“right to use”,the paper determines the accounting technology and tabular structure of the total amount account and confirmation account of marine resources assets,and also takes income capitalization method as the basis to construct the estimation method and workflow of equity price and development income price of marine resource asset.Finally,the paper takes sea area of Shandong as an example to carry out an empirical study on the compilation of Shandong marine resource asset accounting account,and verify the feasibility of the application of the designed real account and value account of marine resource asset.