本文首先明确海洋资源资产与负债界定、分类等基础性问题，并将海洋资源划分成海洋矿产、海洋生物、海洋湿地等五部分，系统梳理不同海洋资源具体的划分范围。随后基于资产负债表的原理和核算方式，以海洋生物、海洋矿产及海岛资源核算为例，对不同类型资源的核算方法进行详细讨论和深入剖析，并基于不同视角对其价值量进行全面评价，构建相对完整的核算体系。通过上述研究绘制出海洋生物资源资产负债表总表，探索性地构建了一套海洋资源资产负债表的编制模式。
The third Plenary Session of the 18th Central Committee of the Communist Party of China（CPC）proposed that “exploring the compilation of natural resources balance sheet，and carrying out natural resources assets outgoing audit for leading cadres”，which laid the policy cornerstone for the compilation of natural resources balance sheet. At the same time，with the proposal of marine power strategy，the compilation of marine resources balance sheet is particularly important to grasp the state of marine resources and realize the sustainable development of marine economy. Based on the research status at home and abroad，this part solves the basic problems such as the definition，classification and accounting methods of marine resources assets and liabilities，and puts forward specific accounting methods for marine living resources，mineral resources，coastline resources，wetland resources and island resources.
