王世杰,杨世忠.全球海洋治理视域下海洋资源资产负债表探析[J].海洋通报,2020,(1):52-60
全球海洋治理视域下海洋资源资产负债表探析
On the balance sheet of marine resources from the perspective of global ocean governance
投稿时间:2019-04-27  修订日期:2019-07-24
DOI:
中文关键词:  海洋资源资产负债表  海洋资源  全球海洋治理
英文关键词:balance sheet of marine resources  marine resources  global ocean governance
基金项目:国家社科基金重大项目 (15ZDB160);国家社科基金重点项目 (15AGL007)
作者单位E-mail
王世杰 首都经济贸易大学 会计学院北京 100070 wsj2017@cueb.edu.cn 
杨世忠 首都经济贸易大学 会计学院北京 100070 yangshiz@cueb.edu.cn 
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中文摘要:
      全球海洋治理背景下,以国家为主体的海洋资源资产负债表能够宣示国家海洋主权,服务海洋开发决策,监管人类海洋行为。海洋资源资产负债表按照海洋资源类型进行核算,海洋资源负债按性质分为政府负债和使用权人负债。在计量上要审慎乐观,采用实物计量和货币计量,不宜低估海洋资源资产,也不宜高估海洋资源负债。海洋资源资产负债表体系以海洋资源资产负债表为主表,海洋资源资产和负债变动表为副表,各类海洋资源明细表为子表。国家应协调好海洋资源与陆地资源核算的范围,近海资源由沿海基层政府核算上报,其他海洋资源由自然资源部统一核算,最终汇总为国家海洋资源资产负债表。
英文摘要:
      The balance sheet of marine resources of a nation, can declare national maritime sovereignty, facilitate ocean development decisions, and facilitate the regulation of human maritime behavior. Marine resource assets are accounted according to the type of marine resources. Marine resource liabilities are divided into government liabilities and market body liabilities. Physical measurement and currency measurement are used in measurement. Physical measurement and monetary measurementare used in measurement, it is neither appropriate to underestimate marine resource assets nor overestimate marine resource liabilities. The marine resources balance sheet system is based on the marine resources balance sheet. The statement of marine resourceschange is the sub-table, and the various marine resource schedules are subsidiary table. The accounting scope for marine resources and terrestrial resources should be well coordinated. Offshore natural resources are reported by the coastal grassroots government, and other marine resources are uniformly aggregated by the Ministry of Natural Resourcesand finally aggregated into a unified national marine resource balance sheet
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