海洋开发与管理2016，Vol.33Issue(6)：3-8,6.
海洋自然资源资产负债表内涵解析
Analysis of Marine Natural Resources Balance Sheet
摘要
Abstract
The Third Plenary Session of the 18th 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 con-ception of marine natural resources balance sheet.The connotation and inner link of marine re-sources 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.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Key words
Natural resources balance sheet/Marine resources/Marine ecological civilization con-struction/Marine resources assets/Marine resources liabilities分类
管理科学引用本文复制引用
刘大海,欧阳慧敏,李晓璇,纪瑞雪..海洋自然资源资产负债表内涵解析[J].海洋开发与管理,2016,33(6):3-8,6.基金项目
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）． （）
