摘要
论文以实现高效有序地开发利用海洋资源,明晰海洋资源管理主体自身的权利与义务为出发点,在政府主体原则、持续发展原则、价值计量原则以及会计周期原则的假设前提上,确立海洋资源资产、负债和所有者权益三要素基本内涵,构建海洋资源资产负债体系,探索建立海洋资源资产负债表的技术框架,并尝试编制海洋资源资产负债表样表。同时在现有研究基础上,对海洋资源价值核算和海洋生态补偿价值核算方法进行梳理总结,使得海洋资源资产负债表中各类资产及负债的实物量与价值量计算有据可循,更为资产负债表的编制和使用者建立理论基础。
This article embarks on achieving the development and utilization of marine resources more efficiently and clearing the rights and obligations of managers about using marine resources. Based on the assumption of the principle of the government, sustainable development,value measurement and accounting period, the study establish the definition of marine resources assets, liabilities and owners equity, constructing the system of marine resources assets and liabilities,exploring the establishment of marine resources balance sheet technology framework and designing marine resources balancing sheet. At the same time, the value accounting methods of marine resources and marine ecological compensation are sorted out, to make the amount of assets and liabilities in the marine resources balance sheet be followed, and to establish a theoretical basis for working out and using the balance sheet.
作者
张小凡
葛佳敏
ZHANG Xiao-fan;GE Jia-min(College of Economy, Ocean University of China, Shandong Qingdao 266100, China;College of Economy, Xiamen University, Fujian Xiamen 366000, China)
出处
《中国渔业经济》
2018年第2期30-38,共9页
Chinese Fisheries Economics
基金
2015年山东省社科规划青年项目<山东沿海海洋生态质量与海洋产业集聚的区域差异与动态演化研究>15DJJJ18资助
关键词
海洋资源
价值核算
资产负债表
技术框架
marine resources
value accounting
balance sheet
technical framework
