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Jingdong book

自然资源财务与会计问题研究

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Jingdong book

自然资源财务与会计问题研究

Name: 自然资源财务与会计问题研究
Brand: Jingdong book
SKU: 3110117601
Price: 24.86 USD
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由于自然资源是一种特殊的经济资源，所以其带来了许多独特的财务与会计问题，如自然资源的价值构成、价值计量及收益分配等。事实上，这些问题是一直存在的，但是，在人类可持续发展问题不严重的情形下，会计界对这些问题并不重视。筧磁业革命以来，人类文明达到了一个崭新的高度，但代价是资源过度消耗，最终导致资源短缺、生态和环境污染，出现了资源、环境和可持续发展问题。
《自然资源财务与会计问题研究（第9辑）》以前人的研究为基础，对自然资源财务与会计的几个重要专题进行了系统研究，主要内容包括自然资源财务学的构建；自然资源的估价方法；自然资源成本构成研究；自然资源收益分配研究；自然资源生态补偿研究；微观自然资源会计研究评述与展望；自然资源资产会计准则的国际比较与评述；宏观自然资源会计研究评述与展望；宏观自然资源核算国际比较与评述；资源与经济核算一体化研究。

Catalogue

1 自然资源财务学的构建
1.1 构建自然资源财务学的必要性和可能性
1.2 自然资源财务学的内容体系

2 自然资源的估价方法
2.1 自然资源估价的特殊性
2.2 基于损失的自然资源估价方法
2.3 基于成本的自然资源估价方法
2.4 基于偏好的自然资源估价方法
2.5 基于市场的自然资源估价方法

3 自然资源成本构成研究
3.1 自然资源成本的有关概念
3.2 自然资源成本构成研究
3.3 自然资源成本确认和计量研究

4 自然资源收益分配研究
4.1 自然资源权益主体及其权益实现的理论分析
4.2 自然资源收益分配的田际经验
4.3 我田自然资源收益分配问题
4.4 资源贫困问题：自然资源收益分配的宏观影响

5 自然资源生态补偿研究
5.1 自然资源生态补偿的理论基础
5.2 自然资源生态补偿的现状分析
5.3 自然资源生态补偿实施机制

6 微观自然资源会计研究评述与展望
6.1 微观自然资源会计的产生和发展
6.2 微观自然资源会计理论体系
6.3 微观自然资源会计确认、计量和报告
6.4 微观自然资源会计研究评述与展望

7 自然资源资产会计准则的国际比较与评述
7.1 森林资源资产会计准则的国际比较与评述
7.2 矿产资源会计准则的国际比较与评述

8 宏观自然资源会计研究评述与展望
8.1 宏观自然资源会计的产生和发展
8.2 宏观自然资源会计的理论体系
8.3 宏观自然资源会计的核算内容与方法
8.4 宏观自然资源会计研究评述与展望

9 宏观自然资源核算国际比较与评述
9.1 宏观自然资源核算方法
9.2 资源与经济核算一体化的国际比较
9.3 借鉴与启示

10 资源与经济核算一体化研究
10.1 资源与经济核算一体化的理论基础
10.2 资源与经济核算一体化的体系构建
10.3 我国资源与经济核算一体化的应用问题研究
后记

Book Abstract

10.1 资源与经济核算-体化的理论基础
10.1.1 资源与经济核算一体化的主要研究成果
1）国外研究成果
资源与经济核算一体化作为更广泛意义的社会核算的一部分，其早期研究是对环境资源与经济增长关系的探讨。1971年，美国麻省理工学院首先提出了“生态需求指标”，试图利用该指标定量测算和反映经济增长对资源环境的压力。之后最引人注目的是J.托宾和w.诺德毫斯等人的成果，他们研究闲暇时间减少、城市化、资源耗减、污染增长等对生活引起的负面影响，以此来修改传统经济核算账户，并于1972年在国内生产总值基础上构造了净经济福利指标。净经济福利指标的提出引发了对环境资源进行计量的关注，许多学者先后提出多种方案研究经济活动对环境质量的影响，如赫费德尔和尼斯提出如何利用与污染和控制污染有关的费用及利润来修正GDP。
1989年，美国学者罗伯特?卢佩托等人提出了净国内生产净值概念，他们重点考虑了自然资源的耗损与经济增长之间的关系，选择自然资源较为丰富的印度尼西亚为研究对象，根据他们设计的指标计算，从1971年到1984年间，虽然印度尼西亚GDP的增长率为7.1％，但是扣除因石油耗减、木材减少，以及由于伐木引起的水土流失所造成的损失后，实际增长只是4.8％。近年的研究成果还有哈特维克的《国民经济核算与资本》，他从宏观经济的角度系统地研究了将环境资本纳入国民经济核算体系中账户体系应发生的变化和经济分析方法的改进。巴特尔穆茨的《环境核算的理论与实践》综合研究了国际收入与财富研究在环境核算方面的主要成果，其内容涉及环境与经济综合核算的框架。

Introduction

由于自然资源是一种特殊的经济资源，所以其带来了许多独特的财务与会计问题，如自然资源的价值构成、价值计量及收益分配等。事实上，这些问题是一直存在的，但是，在人类可持续发展问题不严重的情形下，会计界对这些问题并不重视。自产业革命以来，人类文明达到了一个崭新的高度，但代价是资源过度消耗，最终导致资源短缺、生态破坏和环境污染，出现了资源、环境和可持续发展问题。为此，人们进行了积极的反思和探索，许多学科都从本学科的视角对自然资源进行研究。例如，将会计学的方法引入自然资源的研究，出现了自然资源会计；将财务理论引入自然资源研究，从财务视角来研究自然资源问题，构建了自然资源财务学。本书以前人的研究为基础，对自然资源财务与会计的几个重要专题进行了系统研究，主要内容如下：
（1）自然资源财务学的构建：构建自然资源财务学的必要性和可能性；自然资源财务学的内容体系。
（2）自然资源的估价方法：自然资源估价的特殊性；基于损失的自然资源估价方法；基于成本的自然资源估价方法；基于偏好的自然资源估价方法；基于市场的自然资源估价方法。
（3）自然资源成本构成研究：自然资源成本的有关概念；自然资源成本构成研究；自然资源成本确认和计量研究。
（4）自然资源收益分配研究：自然资源权益主体及其权益实现的理论分析；自然资源收益分配的国际经验；我国自然资源收益分配问题；资源贫困问题：自然资源收益分配的宏观影响。
（5）自然资源生态补偿研究：自然资源生态补偿的理论基础；自然资源生态补偿的现状分析；自然资源生态补偿实施机制。
（6）微观自然资源会计研究评述与展望：微观自然资源会计的。

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