资源环境价值货币化核算的理论分析

Theoretical Analysis on the Monetary Accounting of the Value of Resources and Environment

如何将资源环境因素纳入国民经济核算体系，正确地评估发展的“真谛”，实现“持续发展”目标导向下绿色国民经济核算体系是当今人类社会发展进程中一个重要命题，亦是当前世界各国及学术领域普遍关注的焦点问题。８０年代以来，欧美等国和国际组织开展了相关研究。在资源...

Abstract ln the paper,the author introduces the System of National Accounts 1993,Satellite Framework and lntegrated Environmental and Economic Accounting.On the basis of integrated accounting framework of Resources and Environment,the author deeply studies the Resources Economic Accounting and Environment Accounting,and linkage between them,and provides an integrated accounting system of core framework,linkage accounts and satellite framework.