中文摘要：

渔业资源是一种重要的海洋自然资源,其产值约占我国海洋经济的50%左右。目前,我国近海渔业资源处在过度捕捞的状态,尽管渔获产量高,但渔获物个体小型化、低龄化,可持续利用水平较低,这些问题在现行的国民经济核算体系中并没有真实的反映出来,原因在于未对渔业资源资产进行价值核算。由于渔业资源具有隐蔽性、洄游性及共享性等特点,使得对渔业资源核算面临着很多困难。通过对自然资源核算等理论和方法的分析,结合渔业资源特性,提出了开展渔业资源核算的方法和步骤,这对渔业资源可持续利用和科学管理具有一定的指导意义。研究亮点：由于人类过度捕捞等原因,世界传统经济鱼类出现了资源衰退。未进行价值核算和有偿使用是导致过度捕捞的原因之一。分析了自然资源核算的理论,结合渔业资源特性提出了开展渔业资源核算的方法,这对渔业资源科学管理具有一定的指导意义。

英文摘要：

Fisheries resources is an kind of important marine natural resources,its output accounts for about 50% of China＇s marine economy.At present,China＇s coastal fishery resources is in the state of over-fishing,although fishing production is high but the individual catch become smaller and younger,and its sustainable development level is in low,the above problems are not really reflected in the existing national economic accounting system because of the lack of value accounting for fishery resources assets.Since the fishery resources have the characteristics such as hidden,migratory and shared,which make fisheries resources accounting face with many difficulties.Based on the theories and methods of natural resource accounting,combined with characteristics of fisheries resources,the paper propose the accounting methods and procedures for fishery resource,which will provised some guidances for sustainable use and scientific manage of fishery resources.