首页 | 本学科首页   官方微博 | 高级检索  
     


Theory and practice of value management and its innovation for natural resources from the perspective of sustainable development
Authors:Zhang Hongliang Wu diyu Ma Jianwei
Affiliation:[1]Accounting School Beijing technology and business university,beijing 100037,P.R.China [2]School of Economics; Lanzhou University, Lanzhou 730000, P, R. China
Abstract:The supreme obstacle for sustainable development of natural re,sources is the scarcity bottleneck.So how to promote the sustainable utili-ing and increase the using efficiency of natural resoures is worth studying.this paper suggests that we should improve the model and means of evaluating method and value management based on the theory of natural resource compensation.This paper discusses the User Cost Method based on the microeconomic aspect which can change the evaluating method for natural resources.From the perspective of value management model,we should use the User Cost Method to realize the linkage and integration (ifmicro and macro compensation for natural resources.Based on the evaluating and accounting idea of User Cost Method,this paper presents a theo retical framework to harmonize and link micro and macro compensation for natural resources.At present,we should seek the new approach and method to manage natural resources,so can we realize the capitalization management focusing on the vahte management for natural resources.
Keywords:Natural resources value management(NRVM)  Evaluating method,Resource depletion cost
本文献已被 维普 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号