Construction of an economic value accounting system and balance sheet for China’s blue carbon ecosystem service assets

Blue carbon ecosystems offer remarkable ecological value, with their efficient and long-term carbon sequestration capacities playing an irreplaceable role in addressing global climate change. Research on their value accounting and balance sheet compilation provides scientific data support for national and regional “dual carbon” goals and emission reduction pathway optimization. However, ambiguous basic standards, inconsistent classification systems, and divergent accounting criteria hinder the standardized development and efficient utilization of blue carbon ecosystem service assets. Based on China’s actual conditions, this paper adopts comparative analysis and conceptual deduction, drawing on natural resource accounting theories and blue carbon methodologies to construct an operational accounting framework covering four core dimensions: accounting entities, recognition conditions, measurement methods, and information disclosure. Key conclusions include dividing accounting entities into macro and micro levels, clarifying core concepts and recognition standards, establishing a three-tier asset classification system, and constructing a systematic accounting framework with standardized statements. This study aims to build a professional accounting system for blue carbon assets, providing technical support for natural resource balance sheet compilation, promoting rational resource allocation and ecological sustainability, and offering scientific support for optimizing China’s environmental accounting framework.