关于海域资源调查核算与海域有偿使用关系的思考

通过开展海域资源现状调查,摸清海域资源禀赋基本情况,进行海域资源资产核算,建立实物账户和价值账户,是海域分等定级和价格评估的基础,是健全自然资源资产产权制度、保障海域使用金应收尽收、实现海域国有资源性资产保值增值、履行国家海域资源资产所有者职责的必要条件。文章针对我国现有海域资源调查核算不能满足海域有偿使用管理需要的具体问题,提出3点建议,包括:开展海域空间资源调查,建立资源实物账户;开展资源价值评估,建立海域资源价值账户;构建海域资源资产-价值核算体系。

The Relationship between Sea Resources Investigation of Accounting and Paid Use of Sea Area

To find out the condition of the sea resources endowment,to make the sea resources asset accounting,and to establish real accounts and value accounts through the sea resources investigation,it is not only the basic of sea area classification and price evaluation,but also the requirement of improving natural resource property rights system,ensuring the collection of marine fee,realizing the value of sea area marine resources assets and performing the duties of national marine resources assets owner.This paper put forward 3 proposals according the concrete issue which the national sea resources investigation of accounting could not meet the paid use of sea area demand.They were:to investigate the marine space resource and establish the resource real accounts;to make the resource value assessment and establish the sea area resource value accounts;and to construct the sea area resources asset value system.