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Theory and practice of value management and its innovation for natural resources from the perspective of sustainable development 被引量：1

Theory and practice of value management and its innovation for natural resources from the perspective of sustainable development
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摘要 The supreme obstacle for sustainable development of natural resources is the scarecity, bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. This paper suggests that we should improve the model and means of evaluating method and value management based on th~ theory of natural resource compensation. This paper discusses the User Cost Method based on the microeeonomicaspect which can change the evaluating method for natural resources. From the perspective of value managemen model, we should use the User Cost Method to realize the linkage and integration of micro and macro eompensation for natural resources. Based on the evaluating and aecounting idea 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 managemen focusing on the vahte management for natural resources. The supreme obstacle for sustainable development of natural resources is the scarcity bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. This pa-per 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 of micro 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 value management for natural resources.
作者 Zhang Hongliang Wu diyu Ma Jianwei
机构地区 Accounting School Beijing technology and business university School of Economics Lanzhou University
出处 《Ecological Economy》 2008年第1期49-56,共8页 生态经济（英文版）
关键词 Natural resources value management （NRVM） Evaluating method Resource depletion cost 自然资源价值管理 评估方法 资源损耗成本 生态经济
分类号 F062.2 [经济管理—政治经济学]
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参考文献11

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二级参考文献16

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Ecological Economy
2008年 第1期

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