| 摘要: |
| 党的十八届三中全会提出开展编制自然资源资产负债表的工作。随着海洋生态文明建设的推进，有必要尽快启动编制海洋自然资源资产负债表。文章基于环境经济学、会计学等理论，探讨编制海洋自然资源资产负债表的意义，梳理海洋自然资源资产负债表的研究背景；结合海洋资源属性特点，界定海洋自然资源资产负债表的具体概念，深入剖析海洋自然资源资产、海洋自然资源负债与海洋自然资源净资产等要素的内涵和内在联系；在此基础上，讨论海洋自然资源资产负债表的编制原则及应用范围。 |
| 关键词: 自然资源资产负债表 海洋资源 海洋生态文明建设 自然资源资产 自然资源负债 |
| DOI： |
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| 基金项目:国家海洋局生态环境保护司项目（ＢＪ１２１６００１）；国家海洋局战略规划与经济司项目（ＱＴ２９１６００１）；第一次全国海洋经济调查项目（ＱＴ３０１６００１）． |
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| Analysis of Marine Natural Resources Balance Sheet |
| LIU Dahai,OUYANG Huimin,LI Xiaoxuan,JI Ruixue |
| The First Institute of Oceanography，SOA;Ocean University of China |
| Abstract: |
| The Third Plenary Session of the 18th CPC central committee put forward an agenda of researching natural resources balance sheet.With the development of marine ecological civilization construction，it is necessary to start the preparation of marine natural resources balance sheet.Based on environmental economics and accounting theories，the important significance of marine natural resources balance sheet was discussed，the research background was summarized and the characteristic of marine resources was combed in this paper.The study defined the specific conception of marine natural resources balance sheet.The connotation and inner link of marine resources assets，marine resources liabilities and marine resources net assets were analyzed deeply.Based on the analysis above，the preparation principles and application ranges of marine natural resources balance sheet were also discussed. |
| Key words: Natural resources balance sheet,Marine resources,Marine ecological civilization construction,Marine resources assets,Marine resources liabilities |
