矿产资源纳入国民经济核算体系的定价方法研究

The Study of Mineral Resource Valuation Methods for the Integrated Accounting of Natural Resources and Economy

本文分析了资源——环境——经济一体化核算的研究现状及存在的问题，界定了矿产资源核算的内涵及其对象，论述了矿产资源定价的理论基础，探讨了矿产资源的各种定价方法及其优缺点、适用范围，建立相应的估价模型，并进行了实证分析。这项研究对我国的资源——环境——经济一体化核算的理论研究与实践进展具有重要的理论意义和现实意义。

Based on the analysis of present research situation and problems on integrated accounting of natural resources, environment and economy, the intention and objects of mineral resources accounting are defined, theoretical foundation of mineral resources valuation are expounded． Moreover, the valuation methods of mineral resources as well as their advantages, defects and application scope are studied． The valuation models are given, and positive analysis is done． The study has a great significance for theoretical study and practical progress of the integrated accounting of natural resources, environment and economy．