| 摘要: |
| 文章在详述海洋资源资产负债表编制思路的基础上，明确界定海洋资源资产和负债等概念的涵义，结合现有研究成果，采用实物量和价值量分列计量的方式构建我国国家海洋资源资产负债表，以期为摸清海洋资源资产家底和海洋资源管理改革提供支持，并助力完善我国自然资源资产负债表和国家资产负债表的编制。 |
| 关键词: 海洋资源 资产 负债 资产负债表 资源管理 |
| DOI： |
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| 基金项目:国家海洋局海域管理技术重点实验室开放基金重大项目（201601）；辽宁省社科规划基金项目（L16BJY005）. |
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| The Balance Sheet of China’s National Marine Resource Assets |
| HE Yixiong,YUE Xiaofei,YANG Ming,HU Jiahui,LI Yiping |
| Economy and Management School，Dalian Ocean University;National Marine Environmental Monitoring Center;Liaoning Vocational College |
| Abstract: |
| Based on the discussion of balance sheet preparation of marine resource assets,the meaning of marine resources liabilities was defined.Combined with existing research results,the way of quantity and value separation was used to provide the conditions for the government to find out all marine resource assets to help the reform and innovation of marine resource assets management and improve the national natural resource assets balance sheet and national assets balance sheet. |
| Key words: Marine resource,Asset,Liability,Balance sheet,Resource management |
