A study on value accounting system of regenerated resources

摘要

The paper expands the basic theories and method of the value accounting of regenerated resource. It analyzes the quality and definition of regenerated resource and the target and scope of the value accounting, and the position and effect of the value accounting of regenerated resources in sustained development strategy of national economy. The paper puts forward the method of the value accounting of regenerated resources after making an initial research on the value theories and value characteristics and quantity accounting and price accounting of regenerated resources.