海洋经济

2017, v.7;No.40(04) 10-19

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海洋资源资产价值评估的TEES范式构建
Construction of TEES Paradigm for Evaluating Marine Resources Assets

王晨;丁黎黎;韩梦;李慧;
WANG Chen;DING Lili;HAN Meng;LI Hui;College of Economics,Ocean University of China;

摘要(Abstract):

对海洋资源资产价值进行评估是对海洋资源进行资产化管理的前提。对国内外资源资产价值评估相关研究进展进行了梳理,在传统海洋资源资产价值核算体系基础上,提出了海洋资源资产价值评估的TEES范式,即以生命周期理论为基础,从经济、环境、社会三个角度综合核算海洋资源的资产价值,并在该价值分析体系基础上给出了价值的核算方法。对海洋资源资产进行价值核算,关系到海洋资源在空间和时间上的配置。从新的视角建立海洋资源价值理论,科学评估海洋资源资产价值,是在新的发展要求下实施海洋资源管理、保障海洋资源可持续发展的有效尝试。
The evaluation of the value of marine resources assets is the premise of the management of marine resources. In this paper,we related the research progress of domestic and international resources value evaluation. And,based on the traditional marine resource asset value accounting system,we proposed the assessment paradigm of marine resource asset value TEES,i.e.,based on the life cycle theory,to make a comprehensive accounting of the ocean resource assets value from the economic,social and environmental angles,and of this basis give the calculation method of value. The value accounting of marine resources assets is related to the spatial and temporal allocation of marine resources. The establishment of marine resources value theory from a new perspective and the scientific evaluation of the value of marine resources assets are effective attempts to implement marine resources management and ensure the sustainable development of marine resources under the new development requirements.

关键词(KeyWords): 海洋资源资产价值核算;全生命周期理论;TEES范式
Marine resources assets value accounting;Total life cycle theory;TEES paradigm

Abstract:

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基金项目(Foundation): 国家自然科学基金“不确定需求下的拉动式合约拍卖协商机制研究”[71471105];; 国家海洋信息中心项目“海洋资源资产价值评估方法及指标构建研究”;; 泰山学者工程专项

作者(Author): 王晨;丁黎黎;韩梦;李慧;
WANG Chen;DING Lili;HAN Meng;LI Hui;College of Economics,Ocean University of China;

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