摘要
编制自然资源资产负债表是中国为推进生态文明建设提出的新举措。海洋自然资源资产是中国自然资源资产的重要组成部分,然而目前要明确海洋自然资源负债的内涵及科目仍存在诸多问题。本研究基于全国“自然资源资产平衡表”的试点经验,以服务国家海洋综合管理为目的,充分考虑海洋资源的特殊性,在文献综述基础上明确海洋自然资源负债的概念。进而根据受托责任和可操作性,从海洋资源过渡消耗、海洋环境破坏、海洋生态破坏等3个方面筛选出海域面积减少、大陆自然岸线减少、无居民海岛面积减少、无居民海岛自然岸线减少、违规占用生态红线区、海水水质下降等6个可实物量计量的二级负债科目。在此基础上,设计“海洋自然资源负债表”框架和其实物量、价值量核算的途径,本研究可为海洋自然资源资产负债表的编制提供参考。
Compiling the balance sheet of natural resources is a new measure put forward by China to promote the construction of ecological civilization,which is conducive to surveying and mapping the resources and their changes,so as to better fulfill the responsibilities of all natural resources owners.Marine natural resources are an important part of China s natural resources,however there are still many problems in defining the connotation of marine natural resources and accounting for assets and liabilities.Based on the experience of the national“natural resources balance sheet”pilot project,with the aim of serving the national comprehensive marine management,this study fully considers the particularity of marine resources,and defines the concept of marine natural resources liabilities.Then,considering the fiduciary responsibility and operability,six secondary liability accounts that can be measured in physical quantity are selected from three aspects:the reduction of sea area,the natural coastline of mainland,the area of uninhabited island,the natural coastline of uninhabited island,the illegal occupation of ecological red line area,and the degradation of seawater quality.On this basis,the framework of“marine resources balance sheet-liability part”and its accounting method of physical quantity and value quantities are designed,which could provide reference for the compilation of marine natural resources balance sheet.
作者
孔昊
杨薇
罗美雪
孙芹芹
KONG Hao;YANG Wei;LUO Meixue;SUN Qinqin(Fujian Provincial Key Laboratory of Coast and Island Management Technology,Fujian Institute of Oceanography,Xiamen 361013,Fujian,China;APEC Marine Sustainable Development,Third Institute of Oceanography,Ministry of Natural Resources,Xiamen 361005,Fujian,China)
出处
《亚热带资源与环境学报》
2023年第2期86-93,共8页
Journal of Subtropical Resources and Environment
基金
福建省公益类科研院所专项(2020R11010011-3、2021R1007004)。
关键词
海洋自然资源
资产负债表
海洋资源负债
资源价值评估
marine natural resources
balance sheet
marine resources liability account
resource value assessment
