面向海域管理的海洋资源资产负债表编制框架研究  

Study on the formulation framework of marine resources balance sheet for marine management

作　　者：李彦平[1] 魏先昌 刘大海[1] 代京伟 陈康源 LI Yan-ping;WEI Xian-chang;LIU Da-hai;DAI Jing-wei;CHEN Kang-yuan(First Institute of Oceanography,State Oceanic Administration,Qingdao 266061,China;School of Management,OceanUniversity of China,Qingdao 266100,China;School of Economics,Ocean University of China,Qingdao 266100,China)

机构地区：[1]国家海洋局第一海洋研究所,山东青岛266061 [2]中国海洋大学管理学院,山东青岛266100 [3]中国海洋大学经济学院,山东青岛266100

出　　处：《海洋通报》2018年第3期264-271,共8页Marine Science Bulletin

基　　金：海洋公益性行业科研专项经费项目(201505001;201405025);国家海洋局项目(QT3717001)

摘　　要：编制海洋资源资产负债表是海洋生态文明建设的重要举措,然而目前对海洋资源资产负债表的研究相对薄弱,存在关键概念缺乏科学定义、核算方法可行性不足、报表体系设计不完善等问题。本文基于"生态管海、生态用海"的理念,针对现有问题探讨了海洋资源资产负债表编制框架:首先,根据自然资源资产负债表编制的目的和要求,界定了海洋资源资产负债表编制过程中的关键概念,并基于此,进一步考虑海洋资源属性、开发利用特点和当前海域管理重点任务确定了海洋资源资产的核算范围,包括海洋生物资源资产、海洋空间资源资产与海洋矿产资源资产;其次,针对不同海洋资源的特性,提出了具有较高可行性的海洋资源资产实物量和价值量核算方法;再次,根据不同海洋资源的价值特点,确认了资源过度耗减、环境破坏与生态损害三种负债形式并提出了相应的核算方法;最后,基于以上研究,形成了较为完善的海洋资源资产负债表报表体系,以期为海洋资源精细化管理和科学配置提供技术支撑。The formulation of marine resources balance sheet plays a significant role in the construction of marine ecological civilization, but studies on this topic are comparatively weak. There exist such problems as lack of scientific definition of key concepts, insufficient feasibility of accounting methods, and imperfect design of financial statement system. Based on the idea of ecological marine management and ecological uses of sea areas and the existing problems, this paper explores the formulation framework of marine resources balance sheet. First of all, according to the purpose and requirements, key concepts in the formulation of marine resources balance sheet are defined, and the accounting scope is determined which includes marine biology resources, marine space resources and marine mineral resources with the natural attribute of marine resources, their exploration and utilization features as well as the key tasks of marine management being considered.Secondly, highly feasible accounting method of physical quantity and magnitude of value is proposed for marine resources of different properties. Thirdly, based on the value features of different marine resources, three kinds of liabilities are figured out including resources over-depletion, environment destruction and ecological damage and their respective accounting methods are also put forward. At last, with all the above studies, an improved balance sheet statement system for marine resources is developed to technically support the delicacy management and scientific allocation of marine resources.

关 键 词：海洋资源资产负债表 编制框架 实物量账户 价值量账户 负债 

分 类 号：F205[经济管理—国民经济]