Zhang, X.; Zhu, F., and Li, Y., 2020. Marine resources accounting: A diversification of subject-based study. In: Gong, D.; Zhang, M., and Liu, R. (eds.), Advances in Coastal Research: Engineering, Industry, Economy, and Sustainable Development. Journal of Coastal Research, Special Issue No. 106, pp. 5–8. Coconut Creek (Florida), ISSN 0749-0208.

With the gradual deepening of the sustainable development concept, blue economy has become the main voice, and requires more strict accounting of marine resources. Through the blue economy, we can better manage, develop, and use marine resources. However, marine resources are diverse. How to establish the accounting system, accounting principles, and calculation methods of marine resources has become an urgent problem, and will form the recognition, measurement, recording, and reporting standards of economic activities. This paper analyzes the main methods and processes of marine resources accounting, which is of great significance to the development of blue economy.