海域资源资产会计核算问题初探
|
摘要
文章以基础会计理论为框架,结合海域资源资产的流动性、整体性和外部性等特点,论述了海域资源资产会计核算的特殊原则和假设;探究了海域资源资产经营过程中常见经济业务的记账方法,并在账户设置中增设了环境外部性等科目,使其在生产和经营的各个环节中,对环境产生的外部性影响可以精确计量。通过构建海域资源资产会计核算的基本理论体系,为海域资源资产相关使用者提供借鉴和参考,有利于海域资源综合开发和利用更加合理化,促进海洋经济的长期、平稳的可持续发展。
Based on fundamental accounting theories,this paper discussed principles and hypothesis about asset accounting issues of sea area resources.The research basically measured accounting treatment in operation process of sea area resource asset,and added account for environmental externality in settings.By constructing the theory system of sea area resource asset accounting,the author hoped to offer references for users of sea area resource asset to prompt reasonable exploitation of sea area resource asset and spur sustainable development of marine economy.
Based on fundamental accounting theories,this paper discussed principles and hypothesis about asset accounting issues of sea area resources.The research basically measured accounting treatment in operation process of sea area resource asset,and added account for environmental externality in settings.By constructing the theory system of sea area resource asset accounting,the author hoped to offer references for users of sea area resource asset to prompt reasonable exploitation of sea area resource asset and spur sustainable development of marine economy.
引文
[1]姜文来.资源资产论[M].北京:科学出版社,2003.
[2]叶慧娜.水资源会计的理论架构研究[D].南京:河海大学,2006.
[3]贺义雄,勾维民.海洋资源资产价格评估研究:理论、方法、应用[M].北京:海洋出版社,2015.
[4]许家林,陈先丹,王昌锐.海洋资源会计:基础·规范·核算[J].海洋环境科学,2006(4).
[5]周扬,王洋.试论海洋环境会计[J].中国科技博览,2010(3).
[6]王淼,刘晓洁.海洋生态资源的价值初探[J].工业技术经济,2004(6).
[7]张芳,王积田.黑龙江省农业自然资源价值核算体系研究[J].中国科技信息,2005(20).
[8]崔木花,崔彬,董普.试论我国海洋资源核算之必要性[J].海洋开发与管理.2006(06).
[9]LEE Seung jun.Resource pulses can increase power acquisition of an ecosystem[J].Ecological Modelling,2014,271.
[10]KUNSLEBEN A,TSCHESCHE J R.Resource Cost Accounting(RKR)—A Synthesis of Business Management and Technology[J].Chemical Engineering&Technology:Industrial Chemistry-Plant Equipment-Process Engineering-Biotechnology EISCI 2010,33(4).
[2]叶慧娜.水资源会计的理论架构研究[D].南京:河海大学,2006.
[3]贺义雄,勾维民.海洋资源资产价格评估研究:理论、方法、应用[M].北京:海洋出版社,2015.
[4]许家林,陈先丹,王昌锐.海洋资源会计:基础·规范·核算[J].海洋环境科学,2006(4).
[5]周扬,王洋.试论海洋环境会计[J].中国科技博览,2010(3).
[6]王淼,刘晓洁.海洋生态资源的价值初探[J].工业技术经济,2004(6).
[7]张芳,王积田.黑龙江省农业自然资源价值核算体系研究[J].中国科技信息,2005(20).
[8]崔木花,崔彬,董普.试论我国海洋资源核算之必要性[J].海洋开发与管理.2006(06).
[9]LEE Seung jun.Resource pulses can increase power acquisition of an ecosystem[J].Ecological Modelling,2014,271.
[10]KUNSLEBEN A,TSCHESCHE J R.Resource Cost Accounting(RKR)—A Synthesis of Business Management and Technology[J].Chemical Engineering&Technology:Industrial Chemistry-Plant Equipment-Process Engineering-Biotechnology EISCI 2010,33(4).