王舒鸿,袁征.海洋资源资产负债表的编制问题初探[J].中国环境管理,2020,12(3):61-67.
WANG Shuhong,YUAN Zheng.Research on the Formulation of Marine Resources Balance Sheet[J].Chinese Journal of Environmental Management,2020,12(3):61-67. |
| 海洋资源资产负债表的编制问题初探 |
| Research on the Formulation of Marine Resources Balance Sheet |
| DOI：10.16868/j.cnki.1674-6252.2020.03.061 |
| 中文关键词: 海洋资源 资产负债表 资源资产化管理 海洋生态文明 |
| 英文关键词:marine resources balance sheet capitalization management marine ecological civilization |
| 基金项目:国家自然科学基金青年项目（71601170）；教育部人文社会科学研究项目（16YJC630123）；国家留学基金委项目（201806335011）。 |
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| 中文摘要: |
| 编制海洋资源资产负债表是推动我国生态文明建设、促进我国国民经济发展的必要手段，因而受到学术界的广泛关注。通过对过往研究成果的梳理，可以看出目前我国海洋资源资产负债表的编制工作仍处于起步阶段。本文对我国编制海洋资源资产负债表的意义进行了研究，同时对海洋资源资产负债表编制工作当中的难点与重点问题进行了探讨，分析得出目前存在概念不清晰、分类不明确、核算不准确、数据不完备四大问题，并有针对性地提出了政策建议。 |
| 英文摘要: |
| The formulation of marine resources balance sheet is the important way to facilitate the construction of ecological civilization and to promote the development of national economy of our nation, and thus receive the extensive concern of the academia. Depending on the previous literature, we found that the formulation of marine resources of our country is still in its early phase. This paper analyzes the significance of the formulation of marine resources balance sheet, discussing the main elements of the balance sheet of marine resources, the key and difficult problems during the process of formulating marine resources balance sheet, and eventually advances proposals contrapuntally to the construction of ecological civilization of our nation. |
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