Studies On Marine Economic Accounting System And Methodology

For meeting the practical needs of marine economic management and by focusing on the studies of accounting system and methodology in marine economy, the paper has made a systematic study on the theories and methodology of national economic accounting and has built up a set of a new and systematic marine economic accounting system and accounting methodology suitable application in China by making use of scientific approaches such as comparative analysis and case studies and demonstration analysis.The paper has made a comparatively comprehensive analysis of the status of marine economic statistics both at home and abroad, identified the goals and approaches in the studies on the marine economic accounting system in China and identified and solved the basic issues encountered in the marine economic accounting. The paper has built up a general framework and identified systematically the basic principles and accounting indexes of marine economic accounting system and developed as a core the accounting methodology for gross ocean production (GOP) by making use of the methods of extraction, extension and extrapolation. In the course, a comparative study and case studies on different accounting methodology were made.Chapter one is an introduction. The chapter by describing the relationship between marine economy and national economy, identifying the practical issues in marine economic statistical work, analyzing the significance and necessity of the studies on marine economic accounting system and detailing the functions and roles of marine economic accounting, has identified the goals and approaches in the studies on marine economic accounting system.Chapter two introduces the present situation of marine economic statistics and accounting. The chapter reviews the evolution of national economic accounting, analyzes the development of marine economic statistics and accounting and summarizes the methodologies and outcomes in the study method and results of marine economic statistics and accounting at home and abroad. The chapter carries out a comparative analysis of contents the construction of the index system and connotation of marine economic statistics and accounting in major coastal states.Chapter three deals with the basic issues of marine economic accounting by making analysis of issues of classification, basic concepts and relationship involved in marine economic accounting. Basing on the exploration and analysis of the zoning standards of the coastal zone, the chapter develops zoning standards of the coastal zone...