摘要
我国从20世纪50年代末开始进行农产品成本收益核算,至今已有半个世纪。2004年开始实行新调查核算体系,标志着农产品成本调查工作步入新的发展道路,但涉及水产养殖成本收益分析的研究较少。借鉴国内外农产品成本收益核算指标体系的设置,以鲆鲽类工厂化养殖为例,建立成本收益核算指标体系,并对将来的进一步研究提出了建议。
China started cost-benefit accounting in agricultural products from 50s a century ago.The implementation of the new accounting system in 2004 marked that the investigation for the cost of the agricultural products had entered a new development path,but the researches about the cost-benefit analysis of aquaculture are few.In this article,the indicator system construction of the agricultural products at home and abroad were used as reference and the flounder paralichthys industrial culture was taken as an example,a cost-benefit indicator system was constructed and recommendations for further study proposed.
出处
《山西农业科学》
2011年第2期182-186,共5页
Journal of Shanxi Agricultural Sciences
基金
现代农业产业技术体系建设专项(nycytx-50-G05)
关键词
农产品
成本收益
指标体系
鲆鲽类
工厂化养殖
agricultural product
cost-benefit
indicator system
flounder
factory culture