农业龙头企业自然资源会计核算

通过对价值规律运用 ,可以说明市场在自然资源使用和配置中起基础性作用 ,自然资源为经济开发提供一定价值服务。在自然资源使用未被约束情况下 ,自然资源提供的服务无价格 ,市场失灵意味着其市场价格机制无从发挥。农业龙头企业各个自然资源主体追求经济效益最大化 ,出现了“外部不经济性”。在调整农业产业结构中 ,经营一体化要求在自然资源使用上改变外部不经济性 ,使各个生产者达到社会所期望自然资源环境目标 ,调控农业龙头企业各个自然资源主体经济行为。本文对结构调整中的农业龙头企业自然资源会计核算研究 ,阐述自然资源基础和具体核算内容 ,保证农业龙头企业持续发展目标的实现

Study on the Natural Resources Accounting in Agriculture Leading Enterprise

According to price rule, market take part in nature resources use and allocation. nature resources give service to economical development. If nature resources has not been control, it has not price. marketable malfunction predicate market price mechanism not to develop. each main body pursue the maximum of economical benefit and can not be external economy. To adjust agriculture industrial structure,management claim that current situation should been changed. each producer can attain the expectation objective and modulate economical behavior. this paper discuss nature resources base and content on nature resources accounting,so as to assure persistence development.