资源 - 经济 - 体化核算——联合国93'SNA与SEEA

本着构建资源经济一体化核算体系的目的，对联合国“新国民经济核算体系（９３＇ＳＮＡ）”中有关资源环境核算及其“环境与经济综合核算体系（ＳＥＥＡ）”进行了全方位的评述，其中包括９３＇ＳＮＡ中心框架和附属框架体系结构评介，ＳＥＥＡ核算目标、基本核算框架、核算方法以及同ＳＮＡ中心框架有关核算处理的异同分析等。

INTEGRATED ACCOUNTING BETWEEN NATURALRESOURCES AND ECONOMY——ON 93'SNA AND SEEA

In order to build up Chinese System of Integrated Accounts between Natural Resources and Economy, an overall examination of the United Nations' New System of National Accounts (93'SNA) and Integrated Environmental and Economic Accounting (SEEA) is carried out in this paper, which include comments of the system of central framework and satellite framework in 93SNA, analysis of goals of accounting, rules and methods of accounting of SEEA and the differences of accounting between the central framework in SNA and SEEA.