围海造地综合损益评价体系探讨  

A Discussion on the Comprehensive Profit and Loss Assessment System for Reclamation From the Sea

作　　者：刘大海[1] 丰爱平[1] 刘洋[1] 马林娜[1] 

机构地区：[1]国家海洋局第一海洋研究所,山东青岛266061

出　　处：《海岸工程》2006年第2期93-99,共7页Coastal Engineering

摘　　要：参照会计学和环境经济学的原理与方法,运用比率分析法构建了围海造地综合损益评价体系框架,并探讨了总量指标、比率评价指标和相关评价标准,为今后围海造地综合损益评价提供了科学依据。In reference to the principle and method of accountancy and environmental economics, the ratio analysis is used to construct the comprehensive profit and assessment system framework for reclamation from the sea, and the total quantity indices, ratio assessment indices and the associated assessment standards are discussed, which will provide scientific basis for the comprehensive profit and loss asessment for reclamation from the sea in the future.

关 键 词：围海造地 综合损益评价 财务比率分析 

分 类 号：F205[经济管理—国民经济]