无居民海岛资源资产核算与账户体系构建研究

无居民海岛资源是海洋资源资产的重要组成部分,开展无居民海岛资源资产的核算方法及账户体系构建技术研究对于统筹推进自然资源资产产权制度改革具有重要意义。本文以环境经济综合核算（SEEA-2012）为编制依据,探索无居民海岛资源资产核算方法与账户体系构建路径。首先,参照“实物统计-价格估算-价值核算”的逻辑思路设计核算流程;其次,为反映无居民海岛资源所有权和使用权现状,从“总量所有”和“开发利用”两个方面来研究实物与经济价值核算方法;再次,以收益还原法为基础,构建出无居民海岛资源资产权益价格和开发收益价格评估方法;最后,设计出无居民海岛资源资产实物与价值核算表式结构与账户体系。

Research on the Accounting Account Construction of Uninhabited Island Resource Assets

The investigation of accounting methods and account system construction technologies of uninhabited island resource assets is of essential importance to improve property right system reform of natural resources assets. This paper explores the accounting account system of uninhabited island resource assets using the System of Environmental-Economic Accounting (SEEA-2012). Firstly, accounting procedures are designed by following the logical framework of "physical statistics-price assessment-value accounting". Secondly, to reflect the ownership and use rights of uninhabited island resources, this paper examines the physical and monetary accounting methods from two aspects: "total ownership" and "development and utilization", followed by the construction of the equity price and operating price assessment system of uninhabited island resource assets, based on the income capitalization approach, are constructed. Finally, the physical and monetary accounting table and account system of uninhabited island resource assets are designed.