【摘要】 海洋资源是我国自然资源重要的组成部分,对海洋资源进行负债界定核算并纳入政府离任审计对促进我国可持续性发展具有重大意义。以海洋实物资源为研究对象,界定了海洋资源负债的内涵,并在此基础上,形成了以海洋生物资源负债、海洋油气资源负债、海洋矿产资源负债构成的核算框架与报表体系。为衡量政府相关领导干部是否应为任职期间的海洋资源减少承担终身责任,基于三类海洋实物资源负债与可持续性判定原则,制定了核算期内领导干部离任审计判定标准。更多还原

【Abstract】 As an important part of natural resources in our country,it is significant for promoting sustainable development to define and account liabilities of marine resources as well as bring it into outgoing audit for leading carders.Taking marine physical resources as the research object,this study defines the connotation of marine resources liabilities,and on this basis,designs the accounting framework and statement consist of marine biological resources liabilities,marine oil and gas resources liabilities,and marine mineral resources liabilities. Finally,in order to estimate whether leading carders should take the outgoing responsibility for marine resources reduction during their tenures,this study designs the auditing judgments,based on above-mentioned three marine resources liabilities and the principle of sustainability.更多还原