经济核算

Firstly, the author point out the essential prerequisite of accounts designing, including the adjustment of accounting content, scope and classification.

首先，指出了进行环境一资源经济核算帐户设计的必要前提，包括核算内容与范围的调整、核算分类与分类标准的调整等问题。

In aggrandizement cost management, it is a center with economic accounting.

在强化成本治理中，以经济核算为中心。

"That was a bumper year for us," says Butch Odegaard, director of national accounts.

"这对我们来说是丰收的一年，"布奇德加德说，国民经济核算主任。

On the basis of formal chapters' analysis, learning from foreign countries' successful experience in circular economy's legislation, considering our own legislation practice in developing circular economy, the main framework of our country's circular economy's legal institutions' construction is put forward as follows, the guidance thought of the circular economy's legal institutions' construction is the concept of scientific development and the thought of sustainable development; the 3R principle, the principle of following the ecological rules, the principle of giving priority to precautions, the principle of the contaminator paying are the basic principles of the circular economy's legal institutions' construction; the field of the natural resources' exploitation and utilization, the field of manufacturing industry and service trades, the field of disposing waste and changing waste into resources, the field of the exploiting and utilizing energy, and the field of social consumption are the key fields of the circular economy's legal institution's construction; the circular economy's legal system is constructed from four levels, the basic laws, the principle laws, the comprehensive laws and the special laws; The following circular economy's legal institutions are made, the institution of circular economy's planning, the institution of green economy's accounting, the institution of scientific and technological information's titles, the institution of economic encouragement, the institution of market allowance, the institution of listing the names' who set good example in developing circular economy, the institution of forcing those enterprises with heavy pollution into developing circular economy, the institution of green consumption, the institution of the public's participation, the institution of sharing the responsibility, and the institution of evaluating the circular economy's results.

该部分以前面几章分析的循环经济立法理念为基础，借鉴国外循环经济立法的成功经验，结合我国的循环经济立法实际，提出了我国循环经济法制建设的基本框架是：以科学发展观和可持续发展思想为循环经济法制建设的指导思想；以"3R"原则、遵循生态规律原则、预防优先原则和污染者付费原则为循环经济法制建设的基本原则；以自然资源开发利用领域、加工制造产业与服务产业领域、废弃物处理与资源化领域、能源开发利用领域和社会消费领域为循环经济法制建设的重点领域；从根本法层面、基本法层面、综合法层面和专门法层面来构建循环经济法律体系；构建包括循环经济规划制度、绿色经济核算制度、科技信息支持制度、经济激励制度、市场准入制度、循环名录与循环示范制度、重点污染企业强制实施循环经济制度、绿色消费制度、公众参与制度、责任分担制度和循环经济绩效评价制度在内的循环经济法律制度。

Finally made to the whole process of economic accounting, the accounting, the cost of sewage treatment per cubic metre for 0.59 yuan, and therefore, such a treatment process in the economic, entirely feasible.

最后对整个工艺作了经济核算，经核算，处理每立方米污水的费用为0.59元，因此，这种出处理工艺在经济上完全可行。

After that, the article expounds how the social labor value theory overcomes the theoretical hard nuts in the financial accountings:(1) it has solved the issue of conformity between the production domain and accounting domain by holding that the social labor creates the value, which decides that the domains of production and accounting should be extended to cover the tertiary industry;(2) it has solved the issue of the valuation standards in the economic accounting by holding that the theoretical value should be converted into the actual value and that only when the price of production is used as the valuation standards can the financial accounting and economic accounting have a true valuation basis;(3) it has solved the issue of creation and distribution of surplus value and explicitly points out that the power of science and technology determines that the surplus value comes mainly from the materialized labor. Only when we have a clear understanding of this point and have realized that the value of product is created jointly by the materialized labor and the laborer can we straighten out the relationship in the distribution of earning inside the enterprise and understand that the distribution on the basis of contributed capital is a reasonable choice at present.

其次，着重阐述了社会劳动价值论如何解决经济核算中的理论难题：一是解决了生产范围与核算范围的统一问题，认为社会劳动创造价值，决定了生产范围与核算范围都必须扩大到第三产业；二是解决了经济核算的计价标准问题，认为必须从理论价值转化为实际价值，用生产价格作为计价标准，才能使会计核算和经济核算真正具有计价基础；三是解决了剩余价值的创造与分配问题，并明确指出，科技的力量决定了剩余价值主要来自于物化劳动，只有认清这点，承认企业的产品价值是物、活劳动共同创造的，才能真正理顺企业的利益分配关系，才能理解按资分配是现实合理的选择。

The paper analyzes the relation between National income Accounting and RA and how to integrate NIA with RA.

本文分析了国民经济核算和资源核算的关系，资源核算的范围。以及怎样综合国民经济核算和资源核算。

The purposes of this thesis are to analyze the basic features of the system of national accounts in Hong Kong and its economic rel...

本文的研究目的是分析香港国民经济核算的基本情况和探讨香港回归后中国内地与香港国民经济核算体系的关系。

In other words, the study of SNA itself or methodical study appears a little thin and weak.

相应地，93年以来的国民经济核算研究或工作步入到一个"实证"的阶段，在这一时期，围绕93年SNA核算标准与世界各国的实际融合，和对可持续发展与环境的关注，国民经济核算的研究和工作侧重于解决实际的问题。

Social accounting matrix is a kind of national accounts represented by a square matrix which reflects all kinds of relations among the social agents. However, the SAM is generally constructed on the basis of the system of national accounts published in 1993, so it doesn't illuminate the contribution of resource and environment to economic growth and vice versa.

摘要社会核算矩阵是"以正方形矩阵表示的国民经济核算账户，它反映了一定时期内社会经济主体间的各种联系"，但目前的社会核算矩阵的编制多参照93年国民经济核算体系的中心框架，没有体现自然资源和生态环境对经济发展的贡献以及各类活动对环境的影响等等。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。