Value Assessing and Financial Reporting of Marine Resource Assets: Taking NB-ZS Maritime Space as a Case Study

As a key component of natural resources, marine resource assets have become increasingly important in the construction of today’s ecological civilization. Firstly, the statements of the assets and liabilities for marine resources are constructed from the physical assets and estimate value based on a full discussion of the measurement approach applied to the exceptional features of marine resource assets and liabilities. Secondly, the statements of the assets and liabilities of the Ningbo-Zhoushan marine area (hereinafter to be referred as NB-ZS) are presented based on detailed data. Finally, based on empirical and case studies, this paper has constructed a three-level statement system of marine resource assets and liabilities: the statement of physical assets, the statement of estimated value, and the summarized statement. The conclusions and countermeasures include the following: (1) the measurement of the value is effective based on the measurement of the physical assets for the statement system of marine resource assets and liabilities; (2) the statement system of marine resource assets and liabilities is applied to a detailed marine area, taking NB-ZS as an example; and (3) the statement of marine resource assets and liabilities can promote the protection of marine resources and the sustainable development of the marine economy after delicate measurement of its value compared with its physical assets.