海洋资源会计:基础·规范·核算  

Ocean resources accounting: Basis·standards·business accounting

作　　者：许家林[1] 陈先丹[2] 王昌锐[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430070 [2]中南民族大学管理学院,湖北武汉430074

出　　处：《海洋环境科学》2006年第4期24-27,共4页Marine Environmental Science

基　　金：国家自然科学基金项目(70272054)

摘　　要：通过分析海洋资源与当代社会经济发展的关联关系,论证了运用会计方法来确认、计量和报告海洋资源性资产的理论价值与现实意义。指出建立海洋资源会计核算体系是可持续发展观念下加强海洋资源管理的重要形式,探讨了海洋资源的资产特性、产权决定与管理以及价值评估方法等会计核算的基础问题,并对海洋资源会计核算规范五个层次的基本内容进行了阐述。在此基础之上,从会计账户设置、会计交易事项分析与会计信息披露三个角度描述了海洋资源会计记录与报告的主要特点。The theory value and the realistic meaning of recognizing, measuring and reporting the ocean resources assets by means of the accounting methods through analyzing the relation hetween the ocean resources and contemporary social economic development was studied. The establishment of a business accounting system of ocean rasourees accounting is an important form of strengthening ocean resources management under the idea of sustainable development. The basic questions of business accounting as the assets features, decision and management of property rights and value assessment methods of the ocean resources etc. was probed. The basic content of five levels of the business accounting standards of ocean resources accounting was explained. On this foundation, the main characteristics of recording and reporting of ocean resources accounting in setting up accounting accounts was described. The accounting trade events and disclosing accounting information were analyzed.

关 键 词：海洋资源会计 核算基础 核算规范 核算特点 

分 类 号：P74[天文地球—海洋科学] X24[环境科学与工程—环境科学]