| 关于海洋资源的资产属性与资产化管理 |
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| 引用本文： | 王荭,何广顺,高中文.关于海洋资源的资产属性与资产化管理[J].海洋环境科学,2004,23(2):47-50. |
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| 作者姓名： | 王荭 何广顺 高中文 |
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| 作者单位： | 中国海洋大学,管理学院,山东,青岛,266071;中国海洋大学,环境与工程学院,山东,青岛,266003 |
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| 摘 要： | 通过对海洋资源的基本特性分析,论证了海洋资源的资产属性和把海洋资源纳入资产化管理的合理性,并从宏观与微观两个层面对海洋资源进行资产化管理的有关核算问题作了探讨。指出只有合理的海洋资源核算,才能明确界定海洋资源产权,实现海洋资源的高效利用。
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| 关 键 词： | 海洋资源 资产属性 资产化管理 核算 信息披露 |
| 文章编号： | 1007-6336(2004)02-0047-04 |
| 修稿时间： | 2003年6月25日 |
The assets categorization and management of marine resources |
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| Wang hong,He guang-shun,Gao zhong-wen.The assets categorization and management of marine resources[J].Marine Environmental Science,2004,23(2):47-50. |
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| Authors: | Wang hong He guang-shun Gao zhong-wen |
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| Institution: | Wang hong~1,He guang-shun~2,Gao zhong-wen~2 |
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| Abstract: | In this paper,the basic economic characteristics of the marine resources are analyzed. The rationality of the marine resources into the assets management and restates its national assets possession is discussed.The relative economic assessment in its narrow and broad sense is also discussed respectively. The significance of the economic assessment for the marine resources' property right are definitized and the marine resources should be concentrated to use. |
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| Keywords: | marine resources assets categorization assets management economic assessment information disclosure |
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