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蓝色经济发展战略对海洋资源会计核算提出更高要求。海洋资源会计核算首要任务是确定会计主体。海洋资源会计核算主体不是单一的会计主体,而是多个会计主体围绕海洋资源进行会计核算,从而形成多元化海洋资源会计核算主体体系。
Blue economic development strategy put forward higher requirements for marine resources accounting. The primary task of marine resources accounting is to determine the main accounting. The main body of accounting of marine resources is not a single accounting entity, but a number of accounting entities around the accounting of marine resources accounting to form a diversified marine resources accounting system.