海域资源资产核算关键问题与价值量核算方法探讨OA北大核心CHSSCDCSSCICSTPCD

On the premise of fully analyzing the relevant concepts,purposes and internal logic of sea area resource assets ac-counting,this paper analyzes the key issues of sea area resource assets accounting in detail.On this basis,combined with the char-acteristics of sea area resource assets and the current management mode of sea area use,the paper puts forward relevant methods for determining basic accounting units,dividing homogeneous regions and selecting value signals,and constructs a set of technical method system for calculating the value of sea area resources assets.Finally,this paper takes Yancheng City,Jiangsu Province as an example for empirical analysis.The results go as below:(1)Physical quantity accounting is the basis and premise of value quan-tity accounting,and value quantity accounting is to give economic benefit value to the resource quantity accounted by real quanti-ty.(2)The survey and statistics of the area,quality,type and distribution of sea area resources should be completed in the physical quantity accounting of sea area resources,and the classification system of sea area resources should be improved.In the value ac-counting,the ledger of sea area resource assets should be established to form a dynamic and intuitive value accounts and promote the formation of sea area resources balance sheet.(3)The marketization of sea area resources is not mature enough,and the main price signals still depend on the levy standard of sea area use fees.The size of the area of land reclamation and aquaculture has the most prominent influence on the value accounting of sea area assets.