论资源会计学的研究基础与研究框架

RESEARCH FOUNDATION AND FRAMEWORK OF RESOURCES ACCOUNTING

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性的政策研究 ,同时也需要从微观管理层次进行定量性的核算方法研究。该文通过分析以“可持续发展”理论为核心的资源生态循环和经济循环的原理及其与资源管理循环的关系 ,阐述了资源核算与资源会计的差异 ,得出了需要专门研究资源会计问题的基本结论。并以全面剖析国际、国内会计理论学术界和资源科学界对这一问题研究进展及其所形成基本观点为基础 ,就专门研究资源会计学的基本目标、所涉及的主要内容。

Resources science occupies an important position in the theoretical system of sustainable development research, which determines that both qualitative policy researches from macro management level and quantitative researches from micro administrative level should be carried out at the same time. Based on the analysis of the principles of ecological resource circulation and economic resource circulation from perspective of sustainable development and their relation with resource management circulation, this paper explains the difference of resource accountant and resource calculating and argues that resource accounting should be special researched. Furthermore, progress and basic concepts formed within domestic and abroad researches related to resource accounting are reviewed. Then, outline of resource accounting, including basic goal, main contents, research approaches and innovative ideas are preliminarily discussed.