统计与决策2024，Vol.40Issue(12)：12-17,6.DOI:10.13546/j.cnki.tjyjc.2024.12.002
海域资源资产核算关键问题与价值量核算方法探讨
Discussion on Key Issues of Sea Ares Resource Assets Accounting and Value Quantity Accounting Methods
摘要
Abstract
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.关键词
自然资源/自然资源资产核算/海域资源资产核算Key words
natural resources/accounting for natural resource assets/sea area resource assets accounting分类
海洋科学引用本文复制引用
桑新春,梁湘波,王秀娜,李学峰..海域资源资产核算关键问题与价值量核算方法探讨[J].统计与决策,2024,40(12):12-17,6.基金项目
自然资源部重点业务项目(121157000000200001) （121157000000200001）
国家海洋技术中心重点级项目(C3220ZC01) （C3220ZC01）
国家自然科学基金国际(地区)合作与交流项目(52061160366) （地区）
自然资源部高层次科技创新人才项目(Y2190NF02) （Y2190NF02）
