摘要
党的十八届三中全会提出开展编制自然资源资产负债表的工作。随着海洋生态文明建设的推进,有必要尽快启动编制海洋自然资源资产负债表。文章基于环境经济学、会计学等理论,探讨编制海洋自然资源资产负债表的意义,梳理海洋自然资源资产负债表的研究背景;结合海洋资源属性特点,界定海洋自然资源资产负债表的具体概念,深入剖析海洋自然资源资产、海洋自然资源负债与海洋自然资源净资产等要素的内涵和内在联系;在此基础上,讨论海洋自然资源资产负债表的编制原则及应用范围。
The Third Plenary Session of the 18 th CPC central committee put forward an agenda of researching natural resources balance sheet.With the development of marine ecological civilization construction,it is necessary to start the preparation of marine natural resources balance sheet.Based on environmental economics and accounting theories,the important significance of marine natural resources balance sheet was discussed,the research background was summarized and the characteristic of marine resources was combed in this paper.The study defined the specific conception of marine natural resources balance sheet.The connotation and inner link of marine resources assets,marine resources liabilities and marine resources net assets were analyzed deeply.Based on the analysis above,the preparation principles and application ranges of marine natural resources balance sheet were also discussed.
出处
《海洋开发与管理》
2016年第6期3-8,共6页
Ocean Development and Management
基金
国家海洋局生态环境保护司项目(BJ1216001)
国家海洋局战略规划与经济司项目(QT2916001)
第一次全国海洋经济调查项目(QT3016001)
关键词
自然资源资产负债表
海洋资源
海洋生态文明建设
自然资源资产
自然资源负债
Natural resources balance sheet
Marine resources
Marine ecological civilization construction
Marine resources assets
Marine resources liabilities
