【摘要】 【目的】编制海洋自然资源资产负债表是我国海洋环境治理工作的基石，同时也是推进国家海洋生态文明建设的关键步骤，对于达成可持续发展目标具有深远意义。当前，对海洋自然资源资产负债表的研究有诸多问题，包括关键概念模糊、核算方法欠科学可行、报表体系设计不完善等，迫切需要深入探究。【方法】对海洋自然资源资产负债表的核算理论进行分析。首先，明确了负债表编制的关键概念；其次，确定了海洋自然资源资产优先核算对象，并提出实用可行的实物量与价值量核算方法；再次，确认了负债形式及相应核算方法；基于此，通过“总表+分类表+扩展表+辅助表”的编制方案设计报表的表式结构，构建了海洋自然资源资产负债表编制体系。进一步，以浙江省宁波市为试点，探索编制了2013—2017年宁波市海洋自然资源资产负债表。【结果】(1)海洋自然资源资产核算包括海洋空间资源资产、海洋生物资源资产和海洋矿产资源资产三大类。(2)海洋自然资源资产负债核算包括资源过耗、环境损害与生态破坏这3种负债形式。(3)整个核算期内，宁波市海洋自然资源净资产价值约12662.34亿元；相较于期初，资产价值呈上升趋势，涨幅约47.15%，海洋空间资源资产是价值的主要组成部分。负债总值为152.07亿元，主要源于海洋生物资源损耗，整体负债率仅为1.18%，负债相对较低。【结论】基于“总表+分类表+扩展表+辅助表”的编制方案构建的海洋自然资源资产负债表编制体系是科学可行的，能较全面有效地反映海洋自然资源资产价值和负债值的变化状况，可为国家和地方政府海洋自然资源资产负债表编制提供有益探索。更多还原

【Abstract】 [Objective] The compilation of the marine natural resource balance sheet is the cornerstone of marine environmental governance work in China and also a crucial step in promoting the construction of a national marine ecological civilization, which is of profound significance for achieving the goal of sustainable development. However, current research on the marine natural resource balance sheet faces numerous challenges, including ambiguous key concepts, unscientific and infeasible accounting methods, and imperfect design of the reporting system, all of which necessitate in-depth exploration. [Methods] The accounting theory of marine natural resource balance sheet was analyzed. Firstly, the key concepts in compiling the balance sheet were clarified. Secondly, the priority accounting targets for marine natural resource assets were determined, and practical and feasible accounting methods for physical quantity and monetary value were proposed. Thirdly, the three forms of liabilities, namely resource over-depletion, environmental damage, and ecological destruction, as well as their corresponding accounting methods were identified. Based on this, the reporting table structures were designed through a plan of ‘general table+classified table+extended table+auxiliary table’, and a compilation system for marine natural resource balance sheet was constructed. Furthermore, taking Ningbo City, Zhejiang Province as a pilot site, the marine natural resource balance sheet from 2013 to 2017 was explored and compiled. [Results](1) The accounting of marine natural resource assets includes three categories such as marine spatial resource assets, marine biological resource assets and marine mineral resource assets.(2) The liability accounting of marine natural resource assets includes three liability forms such as resource over-depletion, environmental damage and ecological destruction.(3) During the entire accounting period, the net asset value of marine natural resources in Ningbo City was approximately 1266.234 biillion yuan; compared with the beginning of the period, the asset value showed an upward trend with an increase of about 47.15%, and marine spatial resource asset was the main component of the values. The total liability value was 15.207 billion yuan, mainly due to the depletion of marine biological resource, with an overall liability ratio of only 1.18%, indicating relatively low liability level. [Conclusion] The compilation system of the constructed marine natural resource balance sheet based on the ‘general table + classified table + extended table + auxiliary table’ compilation scheme is scientifically feasible. It can comprehensively and effectively reflect the changes in the asset values and liability values of marine natural resources, and thus provide a useful exploration for the compilation of marine natural resource balance sheet by the national and local governments.更多还原