The discussion of integrated accounting for natural resources and economy under the framework of sustainable development has received increased attention by the international society. By now,two methods are noticable,...The discussion of integrated accounting for natural resources and economy under the framework of sustainable development has received increased attention by the international society. By now,two methods are noticable, one is so called “direct” method modifying the core system of the SNA itself with natural resource factors, and the other is so called “indirected (satellite)” method which is to develop an SNA satellite system for integrated accounting. Based on the idea of the latter, linkage between natural resources accounting and economy accounting is analysed in the three in one accounts system of core accounts, satellite accounts, linkage accounts in this paper.展开更多
文摘The discussion of integrated accounting for natural resources and economy under the framework of sustainable development has received increased attention by the international society. By now,two methods are noticable, one is so called “direct” method modifying the core system of the SNA itself with natural resource factors, and the other is so called “indirected (satellite)” method which is to develop an SNA satellite system for integrated accounting. Based on the idea of the latter, linkage between natural resources accounting and economy accounting is analysed in the three in one accounts system of core accounts, satellite accounts, linkage accounts in this paper.
