区域资源环境账户的建立与核算.pdfVIP

区域资源环境账户的 建立与核算 林日月太I. 3 宽IJ 萤E 刑1 虎1 刘字lIt辈1 ( 1. 陕西师范大学服游与环境学院，西安 710062; 2. 北京大学光华管理学院，北京 100871; 3. 葡回学院管理学院，福建苗田 351100) 摘要:设计能反映自然资源环境与经济社会活动关系的资源环境账户日益受到世界各国和我国政府的高度重视。本文从现 有资源环境经济核算的现状出发，提出区域资源环境账户的概念、性质，并阐述了区域资源环境实物1Ii.资产与价值型资产 及损耗价值量和补充价值量如何核算的问题，设计了区域资源环境账户的报告形式和查询方式，并探讨了具体实施的方法 和步骤。 关键词2 资源环境账户，资产g 核算g 区域 A Research on the Establishment of Accounts of Regional 民esources and Environment and Its Accounted l 2 l l LIN Mingtai • \ LlU Ying , SUN Hu , L1U Yufeng (1. Department ofTourísm and Envíronmental Sciences, Shaanxi Normal University , Xian 710062 , China; 2. School ofGuanghua Management , Beijing University , Beijing 100871 , China; 3. School ofManagement, Putían University , Putian Fujian 351100 , China) Abstract: The design on the account about resources and environment reflected the relation with natural resource and environment and the economic and social moved were paid much attention to by the government of varîous countries and our country day by day. This article embarks from the present situation of existing economic accounting for resources and environment and proposes the concept and the nature of the account about regîonal resources and environments , and elaborates how to calculate the material 0均ect property and the value property of region resources and environments and its value quantity lost and supplied , and designs the reported form and the inquired way of account about regional resources and environments , and discusses how to make it carried out. Key words: resource