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Abstract The establishment of the balance sheet of marine biological resources, an important component of marine resources, is an important part of the capitalization management of marine resources in our country. This study reviews the history and progress of researches on natural resources balance sheet at home and abroad, and elaborates on the theoretical basis and principles of compiling the balance sheet. Furthermore, this study clarifies several concepts involved in the balance sheet, such as the accounting subjects, accounting elements and accounting periods. It proposes that three steps should be followed in the establishment of balance sheet of marine biological resources. On this basis, the present study designs the framework of marine biological resources assets and liabilities.
Then it proposes a technical framework for the preparation of marine biological resources balance sheets by synthesizing the marine biological resources assets and liabilities accounts. The purpose of this study is to promote the formation and development of Chinas renewable resources balance sheet reporting technique.
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