海洋资源资产负债表编制初探  

Preliminary Exploration of Marine Natural Resources Balance Sheet

作　　者：赵梦[1] 梁湘波[1] 彭洪兵 ZHAO Meng, LIANG Xiangbo, PENG Hongbing(National Ocean Technology Center, Tianjin 300112, Chin)

机构地区：[1]国家海洋技术中心,天津300112

出　　处：《海洋开发与管理》2018年第3期28-31,共4页Ocean Development and Management

摘　　要：编制自然资源资产负债表是生态文明体制改革的重要内容。海洋自然资源是支撑海洋生态文明建设和海洋强国战略顺利实施的基础。编制海洋自然资源资产负债表编制对摸清海洋家底,促进海洋经济绿色可持续发展具有重要意义。文章研究了海洋资源资产负债表编制的意义,分析了目前编制海洋资源资产负债表中内涵不明确、分类体系不完善等问题,在此基础上,从海洋资源资产负债表编制的目标,核算方法及编制对象等方面探讨海洋资源资产负债表的编制方法。The preparation of natural resources balance sheet is an important content of ecological civilization reform.As a part of natural resources,marine resource is the basis for smooth imple mentation of marine ecological civilization construction and the strategy of maritime power. The establishment of marine resources balance sheet is of great significance of understanding of marine resource situation and promoting the sustainable development of marine economy.In this paper, the significance of marine natural resources balance sheet was discussed, the questions of establishing marine resources balance sheet were analyzed, such as the specification conception is unclear,the classification system is not perfect,etc.Based on the analysis,the methods of establishing marine resources balance sheet were also discussed from target,accounting and object.

关 键 词：海洋资源 海洋资源资产负债表 海洋资源资产核算 可持续利用 海洋空间格局 

分 类 号：P74[天文地球—海洋科学]