自然资源估价理论与方法研究——基于宏观环境会计的视角  

Natural Resources Evaluation Theories and Method Analysis——from the Perspective of Macro-environmental Accounting

作　　者：张宏亮[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《山西财经大学学报》2007年第3期15-20,共6页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金资助项目(批准号:70272057)

摘　　要：自然资源估价是宏观环境核算的核心问题之一,对于自然资源估价要区分存量与流量分别进行。通过对自然资源存量估价理论与方法进行分析,并深入探讨自然资源耗减的估价方法及其应用问题,可以为宏观环境会计实践提供创新性的思路与方法。Evaluatiou on natural resources is one of the crucial issues in environmental accounting. We should distinguish the natural resources＇ stocks and flows when we evaluate it. Based ou the theory and methods of evaluation ou the natural resource stocks, the author analyzes the evaluation methods and its application for natural resource depletion detailedly. The author also tries to present the innovative ideas and ways for the practice of environmental accounting.

关 键 词：宏观环境会计 自然资源耗减 SEEA 资源估价 

分 类 号：F062.1[经济管理—政治经济学]