文章以基础会计理论为框架，结合海域资源资产的流动性、整体性和外部性等特点，论述了海域资源资产会计核算的特殊原则和假设；探究了海域资源资产经营过程中常见经济业务的记账方法，并在账户设置中增设了环境外部性等科目，使其在生产和经营的各个环节中，对环境产生的外部性影响可以精确计量。通过构建海域资源资产会计核算的基本理论体系，为海域资源资产相关使用者提供借鉴和参考，有利于海域资源综合开发和利用更加合理化，促进海洋经济的长期、平稳的可持续发展。%Based on fundamental accounting theories,this paper discussed principles and hypothe-sis about asset accounting issues of sea area resources.The research basically measured accounting treatment in operation process of sea area resource asset,and added account for environmental ex-ternality in settings.By constructing the theory system of sea area resource asset accounting,the author hoped to offer references for users of sea area resource asset to prompt reasonable exploi-tation of sea area resource asset and spur sustainable development of marine economy.
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