作为海洋新兴产业的海水利用业，由海水淡化和海水直接利用（主要是将海水作为冷却用水）两部分组成，在实际生产过程中，海水淡化和海水冷却起着不同的作用，也给企业和国民经济带来了不同的效益，但由于这两种海水利用方式的特殊性，使得它们在进行产值核算时遇到了价格替代、虚拟生产过程等问题。如何统计核算处理才合理，是当前理论与实际工作的当务之急，故从理论和实际验证两方面进行深入细致的阐述，得到了海水利用业统计核算的具体方法。%The industry of seawater utilization, as a new marine industry, consists of two parts which are seawater desalination and direct utilization （mainly transfering seawater into cooling water）. During the actual production, they perform different functions and bring distinct benefit to enterprises and national economy. Due to the particularity of their exploiting patterns, several problems, such as price alternative and virtual production process and so on, happen during the value accounting. It becomes an urgent matter to tackle with the statistical accounting legitimately for theorists and practitioners. This paper works out concrete methods of statistical accounting of seawater utilization after a detailed and in-depth explanation from both theoretical and practical aspects.
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