基于企业视角的自然资源耗减估价的理论框架及案例分析

Valuation of Natural Resources' Depletion-the Theoretical Framework and Case Study from the View of Company

结合宏观自然资源耗减的估价方法,从微观出发,建立了自然资源开采企业资源耗减估价的理论框架,开展了相应的案例研究。探索自然资源耗减估价在微观企业运用的模式与方法,同时探索宏微观环境会计在自然资源耗减估价上衔接与一体化的可行途径。

From the microcosmic view, the authors set up a theoretical framework of natural resources＇depletion by combining the valuation methods of depletion in macrocosmic natural resources, and conduct a case study. The paper aims at seeking proper valuation patterns and methods of natural resources for microcosmic companies, and seeking a feasible way for macro and micro environmental accounting in the link of the valuation of natural resources＇depletion.