海洋生物资源资产负债表基本概念内涵解析
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摘要
海洋生物资源由于保护不力、开发过度、海水污染等问题而面临严峻挑战,编制海洋生物资源资产负债表以实现资产化管理刻不容缓。党的十八届三中全会明确提出探索编制自然资源资产负债表,然而海洋生物资源资产负债表涉及的基本概念尚缺乏研究。本文探索性解析与海洋生物资源资产负债表相关的基本概念,界定海洋生物资源资产、负债及净资产等会计要素的定义,深入剖析三者的内涵与联系;借鉴企业资产负债表与国家资产负债表编制经验,依据海洋生物资源特点,阐述海洋生物资源资产负债表内涵,以期为海洋生物资源资产负债表编制奠定理论基础,推动海洋生物资源资产负债表的形成与发展。
Marine biological resources are facing severe challenges due to inadequate protection, over exploitation, seawater pollution and other issues. It is imperative to prepare the balance sheet of marine biological resources to realize the capitalization management of marine biological resources. The Third Plenary Session of the Eighteenth Central Committee of the Party proposed to explore the preparation of the natural resource balance sheet. However, the basic concepts involved in the marine biological resource balance sheet have not yet been explored. This study explores the basic concepts involved in the balance sheet of marine biological resources, and defines the definition of accounting elements such as assets, liabilities and net assets of marine biological resources. Besides, this study analyzes the connotation and connection of the three accounting elements in depth. Based on the characteristics of marine biological resources, this study expounds the connotation of marine biological resources balance sheet by drawing on the experience of the enterprise balance sheet and national balance sheet preparation. It is expected that this study will lay a theoretical foundation for the preparation of the balance sheet of marine biological resources and promote the formation and development of the balance sheet of marine biological resources.
Marine biological resources are facing severe challenges due to inadequate protection, over exploitation, seawater pollution and other issues. It is imperative to prepare the balance sheet of marine biological resources to realize the capitalization management of marine biological resources. The Third Plenary Session of the Eighteenth Central Committee of the Party proposed to explore the preparation of the natural resource balance sheet. However, the basic concepts involved in the marine biological resource balance sheet have not yet been explored. This study explores the basic concepts involved in the balance sheet of marine biological resources, and defines the definition of accounting elements such as assets, liabilities and net assets of marine biological resources. Besides, this study analyzes the connotation and connection of the three accounting elements in depth. Based on the characteristics of marine biological resources, this study expounds the connotation of marine biological resources balance sheet by drawing on the experience of the enterprise balance sheet and national balance sheet preparation. It is expected that this study will lay a theoretical foundation for the preparation of the balance sheet of marine biological resources and promote the formation and development of the balance sheet of marine biological resources.
引文
Council N,1969.Assigning economic value to natural resources.
Dickinson F,Greene F,Eakin A F,1936.A Balance Sheet of the Nation's Economy.Illinois:University of Illinois.
Fuentes-Saguar P D,Mainar-CausapéA J,Ferrari E,2017.The Role of Bioeconomy Sectors and Natural Resources in EU Economies:A Social Accounting Matrix-Based Analysis Approach.Sustainability,9(12)(2383).
Goldsmith,Raymond W,Robert E L,1963.Studies in the National Balance Sheet of the United States.Princeton:Princeton University Press.
Laird J,1991.Environmental Accounting:Putting a Value on Natural Resources.Our Planet the Magazine of the United Nations Environment Programme,3:16-18.
Lange G M,1997.An Approach to Sustainable Water Management Using Natural Resource Accounts:the Use of Water,the Economic Value of Water,and Implications for Policy.Klinische Wochenschrift,32.
Morck R,Schwartz E,Stangeland D,1989.The Valuation of Forestry Resources Under Stochastic Prices and Inventories.Journal of Financial&Quantitative Analysis,24(4):473-487.
Repetto R,Magrath W,Wells M,et al,1992.Wasting assets:natural resources in the national income accounts.Washington D,66(261):285-296.
Swart J A A,Zevenberg J,2017.Utilitarian and nonutilitarian valuation of natural resources:a game-theoretical approach.Restoration Ecology.
Thampapillai D J,1988.The value of natural environments in the extraction of finite energy resources:A method of valuation.International Journal of Energy Research,12(3):527-538.
UN,OECD,2014.System of Environmental-Economic Accounting2012:Central Framework.New York:United Nations,378.
Waring E J,1960.Drought strategies and resource valuation in pastoral areas.Review of Marketing&Agricultural Economics,28:163-177.
操建华,孙若梅,2015.自然资源资产负债表的编制框架研究.生态经济,31(10):25-28,40.
陈静,王永学,2016.岸线变迁对大连湾内湾海域纳潮量的影响.海洋通报,35(4):390-395.
陈艳利,弓锐,赵红云,2015.自然资源资产负债表编制:理论基础、关键概念、框架设计.会计研究,(9):18-26,96.
陈玥,杨艳昭,闫慧敏,等,2015.自然资源核算进展及其对自然资源资产负债表编制的启示.资源科学,37(9):1716-1724.
封志明,杨艳昭,陈玥,2015.国家资产负债表研究进展及其对自然资源资产负债表编制的启示.资源科学,37(9):1685-1691.
付秀梅,苏丽荣,王晓瑜,2017.海洋生物资源资产负债表编制技术框架研究.太平洋学报,25(8):94-104.
付秀梅,汪帆,2013.基于灰色系统理论的山东省海洋生物医药业发展分析.中国渔业经济,31(6):145-151.
傅秀梅,王长云,2008.海洋生物资源保护与管理.北京:科学出版社,24-26.
傅秀梅,2008.中国近海生物资源保护性开发与可持续利用研究.中国海洋大学.
高吉喜,范小杉,2007.生态资产概念、特点与研究趋向.环境科学研究,(5):137-143.
耿建新,胡天雨,刘祝君,2015.我国国家资产负债表与自然资源资产负债表的编制与运用初探--以SNA 2008和SEEA 2012为线索的分析.会计研究,(1):15-24,96.
胡文龙,史丹,2015.中国自然资源资产负债表框架体系研究---以SEEA2012、SNA2008和国家资产负债表为基础的一种思路.中国人口·资源与环境,25(8):1-9.
黄溶冰,赵谦,2015.自然资源资产负债表编制与审计的探讨.审计研究,(1):37-43,83.
季曦,刘洋轩,2016.矿产资源资产负债表编制技术框架初探.中国人口·资源与环境,26(3):100-108.
李斌,2005.资产定义的比较研究.湖北武汉:武汉大学.
李伟,陈珂,胡玉可,2015.对自然资源资产负债表的若干思考.农村经济,(6):29-33.
李晓静,张曾莲,马浚洋,2016.中国国家资产负债表与国家治理能力提升.地方财政研究(10):10-18.
廖国祥,代丽利,卢伟志,等,2016.基于随机情景模拟统计的海洋溢油污染风险分析---以滨州贝壳堤岛与湿地国家级自然保护区为例.海洋通报,35(4):467-479.
林忠华,2014.国家和政府资产负债表研究.科学发展,(4):20-31.
慕永通,2004.市场理性、产权与海洋生物资源管理---兼析美国北太平洋渔业私有化之逻辑.中国海洋大学学报(社会科学版)(6):114-127.
商思争,2016.海洋自然资源资产负债表编制探微.财会月刊,(20):32-37.
商思争,2016.自然资源资产负债表编制中负债认定问题思考---以江苏连云港市海洋自然资源负债为例.财会月刊,(19):7-11.
孙菊生,2000.FASB、IASC和ASB资产定义的比较研究.经济评论,(6):124-127.
王荭,何广顺,高中文,2004.关于海洋资源的资产属性与资产化管理.海洋环境科学,(2):47-50.
王淼,刘勤,2007.海洋生物资源性资产流失原因及治理对策研究.工业技术经济,26(8):36-39.
杨海龙,杨艳昭,封志明,2015.自然资源资产产权制度与自然资源资产负债表编制.资源科学,37(9):1 732-1 739.
张友棠,刘帅,卢楠,2014.自然资源资产负债表创建研究.财会通讯,(10):6-9.
朱迪·丽丝,2002.自然资源分配、经济学与政策.北京:商务印书馆,21-24.
朱宇翀,2010.资产概念的比较分析--兼论《企业会计准则(基本准则)》中资产定义的科学规范性.财会通讯,(15):110-112.
Dickinson F,Greene F,Eakin A F,1936.A Balance Sheet of the Nation's Economy.Illinois:University of Illinois.
Fuentes-Saguar P D,Mainar-CausapéA J,Ferrari E,2017.The Role of Bioeconomy Sectors and Natural Resources in EU Economies:A Social Accounting Matrix-Based Analysis Approach.Sustainability,9(12)(2383).
Goldsmith,Raymond W,Robert E L,1963.Studies in the National Balance Sheet of the United States.Princeton:Princeton University Press.
Laird J,1991.Environmental Accounting:Putting a Value on Natural Resources.Our Planet the Magazine of the United Nations Environment Programme,3:16-18.
Lange G M,1997.An Approach to Sustainable Water Management Using Natural Resource Accounts:the Use of Water,the Economic Value of Water,and Implications for Policy.Klinische Wochenschrift,32.
Morck R,Schwartz E,Stangeland D,1989.The Valuation of Forestry Resources Under Stochastic Prices and Inventories.Journal of Financial&Quantitative Analysis,24(4):473-487.
Repetto R,Magrath W,Wells M,et al,1992.Wasting assets:natural resources in the national income accounts.Washington D,66(261):285-296.
Swart J A A,Zevenberg J,2017.Utilitarian and nonutilitarian valuation of natural resources:a game-theoretical approach.Restoration Ecology.
Thampapillai D J,1988.The value of natural environments in the extraction of finite energy resources:A method of valuation.International Journal of Energy Research,12(3):527-538.
UN,OECD,2014.System of Environmental-Economic Accounting2012:Central Framework.New York:United Nations,378.
Waring E J,1960.Drought strategies and resource valuation in pastoral areas.Review of Marketing&Agricultural Economics,28:163-177.
操建华,孙若梅,2015.自然资源资产负债表的编制框架研究.生态经济,31(10):25-28,40.
陈静,王永学,2016.岸线变迁对大连湾内湾海域纳潮量的影响.海洋通报,35(4):390-395.
陈艳利,弓锐,赵红云,2015.自然资源资产负债表编制:理论基础、关键概念、框架设计.会计研究,(9):18-26,96.
陈玥,杨艳昭,闫慧敏,等,2015.自然资源核算进展及其对自然资源资产负债表编制的启示.资源科学,37(9):1716-1724.
封志明,杨艳昭,陈玥,2015.国家资产负债表研究进展及其对自然资源资产负债表编制的启示.资源科学,37(9):1685-1691.
付秀梅,苏丽荣,王晓瑜,2017.海洋生物资源资产负债表编制技术框架研究.太平洋学报,25(8):94-104.
付秀梅,汪帆,2013.基于灰色系统理论的山东省海洋生物医药业发展分析.中国渔业经济,31(6):145-151.
傅秀梅,王长云,2008.海洋生物资源保护与管理.北京:科学出版社,24-26.
傅秀梅,2008.中国近海生物资源保护性开发与可持续利用研究.中国海洋大学.
高吉喜,范小杉,2007.生态资产概念、特点与研究趋向.环境科学研究,(5):137-143.
耿建新,胡天雨,刘祝君,2015.我国国家资产负债表与自然资源资产负债表的编制与运用初探--以SNA 2008和SEEA 2012为线索的分析.会计研究,(1):15-24,96.
胡文龙,史丹,2015.中国自然资源资产负债表框架体系研究---以SEEA2012、SNA2008和国家资产负债表为基础的一种思路.中国人口·资源与环境,25(8):1-9.
黄溶冰,赵谦,2015.自然资源资产负债表编制与审计的探讨.审计研究,(1):37-43,83.
季曦,刘洋轩,2016.矿产资源资产负债表编制技术框架初探.中国人口·资源与环境,26(3):100-108.
李斌,2005.资产定义的比较研究.湖北武汉:武汉大学.
李伟,陈珂,胡玉可,2015.对自然资源资产负债表的若干思考.农村经济,(6):29-33.
李晓静,张曾莲,马浚洋,2016.中国国家资产负债表与国家治理能力提升.地方财政研究(10):10-18.
廖国祥,代丽利,卢伟志,等,2016.基于随机情景模拟统计的海洋溢油污染风险分析---以滨州贝壳堤岛与湿地国家级自然保护区为例.海洋通报,35(4):467-479.
林忠华,2014.国家和政府资产负债表研究.科学发展,(4):20-31.
慕永通,2004.市场理性、产权与海洋生物资源管理---兼析美国北太平洋渔业私有化之逻辑.中国海洋大学学报(社会科学版)(6):114-127.
商思争,2016.海洋自然资源资产负债表编制探微.财会月刊,(20):32-37.
商思争,2016.自然资源资产负债表编制中负债认定问题思考---以江苏连云港市海洋自然资源负债为例.财会月刊,(19):7-11.
孙菊生,2000.FASB、IASC和ASB资产定义的比较研究.经济评论,(6):124-127.
王荭,何广顺,高中文,2004.关于海洋资源的资产属性与资产化管理.海洋环境科学,(2):47-50.
王淼,刘勤,2007.海洋生物资源性资产流失原因及治理对策研究.工业技术经济,26(8):36-39.
杨海龙,杨艳昭,封志明,2015.自然资源资产产权制度与自然资源资产负债表编制.资源科学,37(9):1 732-1 739.
张友棠,刘帅,卢楠,2014.自然资源资产负债表创建研究.财会通讯,(10):6-9.
朱迪·丽丝,2002.自然资源分配、经济学与政策.北京:商务印书馆,21-24.
朱宇翀,2010.资产概念的比较分析--兼论《企业会计准则(基本准则)》中资产定义的科学规范性.财会通讯,(15):110-112.
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