海洋开发与管理2017，Vol.34Issue(1)：11-15,5.
海域资源资产会计核算问题初探
The Asset Accounting Issues of Sea Area Resources
摘要
Abstract
Based on fundamental accounting theories,this paper discussed principles and hypothe-sis about asset accounting issues of sea area resources.The research basically measured accounting treatment in operation process of sea area resource asset,and added account for environmental ex-ternality in settings.By constructing the theory system of sea area resource asset accounting,the author hoped to offer references for users of sea area resource asset to prompt reasonable exploi-tation of sea area resource asset and spur sustainable development of marine economy.关键词
海域资源资产/会计核算/账户设置/账务处理Key words
Sea area resource asset/Accounting/Account settings/Accounting treatment分类
海洋科学引用本文复制引用
贺义雄,尹雪,岳晓菲..海域资源资产会计核算问题初探[J].海洋开发与管理,2017,34(1):11-15,5.基金项目
国家海洋局海域管理技术重点实验室基金项目“海域资源资产核算理论与方法研究”（201601）；辽宁省财政科研基金项目“辽宁海域资源资产经营研究（14C047）”；辽宁省社科基金项目（L16BJY005）；大连海洋大学大学生创新创业训练计划项目（201510158126）． （）
