可持续发展观念下的资源会计核算

Research on Resource Accounting Based on Sustainable Development

资源科学在"可持续发展"理论体系中的客观地位,决定了不仅需要对其从宏观管理的层次进行定性的政策研究,同时也需要从微观管理层次进行定量的核算方法研究。资源生态循环和经济循环具有内在联系,建立专门的资源会计核算体系具有必要性。国内外会计理论学术界和资源科学界对这一问题研究已经取得一定的进展,并在资源会计的基本理论、基本要素与专题问题三个领域取得了重要进展。

The objective status of resource science in the theoretical system of sustainable develop- ment determines that not only needs to research the policy from the qualitative level based on macro-management, but also to research the accounting from the quantitative level based on micro-management. It is necessary to establish resource accounting system because of the inherent links between resource ecological recycling and the economic recycling. The research on resource accounting has made some progress in the international and domestic accounting and science of resources academia. In particular, significant progress has been made in basic theory, basic elements and thematic issues of resource accounting.