摘要
本文从资源核算基本理论、途径和方法入手,预测资源现状、消长变化、未来趋势和对社会经济发展的保证程度。提出价值核算可当作处理资源使用权关系的操作工具,把自然资源变为可核算财富,纳入国民经济核算体系,为国家制定宏观调控决策提供重要依据。
According to the theory, path and method of business accounting, by determining both quality and quantity, situation, growth and decline, future tendency of resources and the insurance degree of social economy development are forecasted in this paper. In the condition of building the resources market, application value accounting can be regarded as the handle tool to manage the resources usufruct. Natural resources can become accountingable fortune by practice application. Adopting the resources accounting into national economic accounting system will provide important warranty for national macroscopic regulation decision.
出处
《资源与产业》
2006年第1期70-72,共3页
Resources & Industries
关键词
资源承载
价值核算
国民账户体系
宏观调控
resource bearing
value accounting
national account system
macroscopic regulation
