海洋资源资产负债表编制探索

编制自然资源资产负债表是国家推进生态文明建设的重要措施,受到了学界的广泛关注。海洋资源为我国经济发展提供了重要的物质基础,但目前对于海洋资源资产负债表研究尚不充分。在阐释了海洋资源资产负债表编制的必要性、原则的基础上,设计了海洋资源资产负债核算体系。研究结果表明:(1)编制海洋资源资产负债表有助于发展海洋经济、改善海洋环境、完善海洋环境保护体制。(2)部分海洋资源具有无限性和流动性,核算边界不应囿于行政边界,宜采用自上而下的编制方法,尽量选用准确度较高的估算方法。(3)海洋资源资产负债表编制应与自然资源资产负债表相协调,基于权责发生制,进行偏重流量的核算,并在实践中可测度、可复制、可推广。(4)海洋资源资产负债核算体系由海洋资源资产负债总表、海洋资源资产核算表、海洋资源负债核算表3张主表和陆海价值流动核算表1张附表构成。

Research on Ocean Resource Balance Sheet

As a significant policy to promote national ecological civilization,the Natural Resource Balance Sheet (NRBS) has aroused widespread attention from academic community.China's economic benefits from ocean resources are deemed as the important material foundation of development,while the research of Ocean Resource Balance Sheet (ORBS) is insufficient.This paper explained the necessity and principles of ORBS,and designed the system based on it.The results show that:(1)the application of ORBS contributes to the development of ocean economy,helps protecting ocean environment and improving environmental protection system;(2)since some kinds of ocean resources are unlimited and mobile,therefore ORBS accounting should not be confined to administrative boundaries,meanwhile,the top-down method and accurate estimation in accounting are suggested;(3)as a part of NRBS,ORBS should follow some rules such as the accrual-based,flow-focused,measurable,replicable and propagable;(4)the ORBS system is composed of balance sheet,asset accounts and liability accounts,and the land-sea flow accounts are designed as the supplementary of ORBS system.