自然资源，资本资源和人力资源是一切生产经营活动中所必备的三大资源，这三大资源亦即构成生产力的劳动对象、劳动资料和劳动者三大要素。自然资源与资本资源作为一切生产经营活动的必备因素，并在会计上进行反映和控制，这已为广大经济学家和企业管理者所接受。但随着社会的 Natural resources, capital resources and human resources are the three major resources necessary for all production and business activities. These three major resources constitute the three major elements of the productive forces, the labor resources and the laborers. Natural resources and capital resources as an essential factor for all production and business activities, and accounting for the reflection and control, which has been accepted by the majority of economists and business managers. But with the society