我国海域资源资产价值核算方法与实证研究

Methods and empirical research on Chinese sea area resource assets value accounting

本文构建了海域资源资产价值核算的理论与方法,采用市场法和收益法测算未取得使用权海域资源资产的预期纯收益,综合核算海域资源资产价值。结果表明,我国海域资源资产价值总量高,主要集中在未取得使用权海域;不同区片未取得使用权海域资产价格与功能类型、离岸距离和用海结构相关。通过市场法和收益法核算出的海域资源资产价格相近,其中收益法核算的未取得使用权海域资源资产价格较高,与我国海域资源资产市场化程度不高、近年来海域使用金征收标准调整有关。开展海域资源资产的分类核算能够在我国现有的海域定价基础上,科学合理地评估海域资源资产的预期收益,核算未取得使用权的海域资源资产价值。应根据自然条件和规划用途开展海域资源资产的精细化管理,科学合理地定价,并完善资产的有偿使用和用途管制措施,从而确保国有自然资源资产保值增值,促进海洋经济持续高效发展。

This paper establishes the theory and method of calculating the value of sea area resource assets,and uses the market method and the income method to calculate the expected net income of the resource assets in the sea area without right of use,and calculates the value of sea area resource assets comprehensively.The results show that the total value of resource assets in the sea area is high,mainly concentrated in the sea area without the right of use.The asset price of different areas of the sea area without right of use is related to the function type,offshore distance and sea structure.The price of sea area resource assets calculated by the market method and the income method is close to each other.The higher price of sea area resource assets calculated by the income method is related to the low marketization degree of sea area resource assets and the adjustment of the standard of sea area use fee in recent years.The classification accounting of sea area resource assets can scientifically and reasonably evaluate the expected income of sea area resource assets and calculate the value of sea area resource assets without the right of use based on the existing sea area pricing.It is necessary to carry out detailed management of marine resources assets in accordance with natural conditions and planned uses,price them scientifically and reasonably,and improve paid use and use control measures of assets,so as to ensure the preservation and appreciation of state-owned natural resources assets and promote the sustainable and efficient development of marine economy.