海洋资源资产负债表的编制问题初探

编制海洋资源资产负债表是推动我国生态文明建设、促进我国国民经济发展的必要手段,因而受到学术界的广泛关注。通过对过往研究成果的梳理,可以看出目前我国海洋资源资产负债表的编制工作仍处于起步阶段。本文对我国编制海洋资源资产负债表的意义进行了研究,同时对海洋资源资产负债表编制工作当中的难点与重点问题进行了探讨,分析得出目前存在概念不清晰、分类不明确、核算不准确、数据不完备四大问题,并有针对性地提出了政策建议。

Research on the Formulation of Marine Resources Balance Sheet

The formulation of marine resources balance sheet is the important way to facilitate the construction of ecological civilization and to promote the development of national economy of our nation, and thus receive the extensive concern of the academia. Depending on the previous literature, we found that the formulation of marine resources of our country is still in its early phase. This paper analyzes the significance of the formulation of marine resources balance sheet, discussing the main elements of the balance sheet of marine resources, the key and difficult problems during the process of formulating marine resources balance sheet, and eventually advances proposals contrapuntally to the construction of ecological civilization of our nation.