区域资源环境账户的建立与核算  

A Research on the Establishment of Accounts of Regional Resources and Environment and Its Accounted

作　　者：林明太[1,2] 刘莹[3] 孙虎[1] 刘宇峰[1] 

机构地区：[1]陕西师范大学旅游与环境学院,西安710062 [2]莆田学院管理学院,福建莆田351100 [3]北京大学光华管理学院,北京100871

出　　处：《生态经济》2009年第10期40-43,共4页Ecological Economy

基　　金：教育部科学技术研究重点项目(105152);陕西省自然科学基金(2001D03);福建省科技重点项目(2008R0057)

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型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。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 various 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 regional resources and environments, and elaborates how to calculate the material object 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.

关 键 词：资源环境账户 资产 核算 区域 

分 类 号：F127[经济管理—世界经济] F222.33