| 基于绿色核算的矿产资源定价方法研究 |
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| 引用本文： | 王广成. 基于绿色核算的矿产资源定价方法研究[J]. 山东工商学院学报, 2001, 15(1): 48-52 |
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| 作者姓名： | 王广成 |
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| 作者单位： | 中国煤炭经济学院,管理科学与工程系,山东,烟台,264005 |
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| 基金项目： | 山东省自然科学基金项目(Q99G14);中国煤炭经济学院博士启动基金项目(B9904) |
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| 摘 要： | 分析了资源—环境—经济一体化核算的研究现状及存在的问题 ,界定了矿产资源核算的内涵及其对象 ,论述了矿产资源定价的理论基础 ,探讨了矿产资源的各种定价方法及其优缺点、适用范围 ,建立相应的估价模型 ,并进行了实证分析。这项研究对我国的资源—环境—经济一体化核算的理论研究与实践进展 ,具有重要的理论意义和现实意义
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| 关 键 词： | 矿产资源 价值理论 定价方法 定价模型 |
| 文章编号： | 1006-6160(2001)01-0048-05 |
| 修稿时间： | 2001-01-05 |
A Study of Mineral Resources Valuation Methods Based on Green Accounting |
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| WANG Guang-cheng. A Study of Mineral Resources Valuation Methods Based on Green Accounting[J]. Journal of Shandong Institute of Business and Technology, 2001, 15(1): 48-52 |
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| Authors: | WANG Guang-cheng |
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| Abstract: | Based on the analysis on studying advances and problems of integrated accounting of natural resources and economy, the intention and objects of mineral resources accounting are defined, theoretical foundation of mineral resources valuation is expounded. What's more, the valuation methods of mineral resources, their advantages, defects and scope application are studied. The valuation models are given, and positive analysis is done. The study has an important significance and practical progress of the integrated accounting of natural resources and economy. |
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| Keywords: | mineral resources value theory valuation methods valuation models |
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