我国海域资源资产价值核算方法与实证研究

Methods and empirical research on Chinese sea area assets value accounting

中文关键词:  海域资源资产  价值核算  预期收益

英文关键词:ea area resource asset: value accounting: expected income

中文摘要:

      本文构建了海域资源资产价值核算的理论与方法，采用市场法和收益法测算未取得使用权海域资源资产的预期纯收益，综合核算海域资源资产价值。结果表明，我国海域资源资产价值总量高，主要集中在未取得使用权海域；不同区片未取 得使用权海域的资产价格与功能类型、离岸距离和用海结构有关。通过市场法和收益法核算出的海域资源资产价格相近, 其中收益法核算的未取得使用权海域资源资产的价格较高，与我国海域资源资产市场化程度不高、近年来海域使用金征收标准 调整有关。开展海域资源资产的分类核算能够在我国现有的海域定价基础上,科学合理地评估海域资源资产的预期收益,核算未取得使用权的海域资源资产价值。应根据自然条件和规划用途开展海域资源资产的精细化管理，科学合理地定价， 并完 善资产的有偿使用和用途管制措施， 从而确保国有自然资源资产保值增值,促进海洋经济持续高效发展。

英文摘要:

      This paper constructs the theory and methods of sea area assets accounting. uses the market method and the income method to evaluate the net income of sea area assets without the right of use. and comprehensively accounts the value of sea area assets. The results show that the high value of sea area assets without the right of use causes the high value of total sea area asset. Different district prices. value standard of sea area assets without right of use. are related to functional types. distance from shoreline and structure of sea usage. Value of sea area resource assets accounts by the market method and the income method is almost similar. whereas low marketization of sea area transaction and adjustment of sea area use charge standard lead to low assets value accounts by the market method. Classification and accounting of sea area resources assets can scientifically and reasonably evaluate the expected income of sea area assets on the basis of sea area use pricing. and account sea area assets without the right of use. Therefore refined management of sea area assets should be taken in accordance with natural conditions and planned usage. scientific and reasonable pricing. compensation and use -control measures should be improved to ensure the preservation and appreciation of national natural resource assets and promote the sustained and efficient development of the marine economy.