资源损耗价值核算理论和计算方法研究

Study on the Theory and Method of Resource Losses Accounting

本文首先分析了资源损耗价值核算的基本理论,构建了资源损耗使用者成本现金流量模型(cash flow model,CFM),并对其理论及计算方法思路进行了深入分析。同时,介绍了净租金计算方法,说明了资源损耗价值核算理论的应用问题,并以西安市地热资源为例计算其损耗价值,由此得出了相关结论。

The passage analyses the basic theory of resource losses accounting, and a CFM（cash flow model） of resource-user cost was presented, and the main analysis of theroy and method for CFM was also expounded. At the same time, it introduces the net rent method. Then it presents the practice of the theory with the example of Xi＇an to come to some conclusions in the end.