设计能反映自然资源环境与经济社会活动关系的资源环境账户日益受到世界各国和我国政府的高度重视。本文从现有资源环境经济核算的现状出发,提出区域资源环境账户的概念、性质,并阐述了区域资源环境实物型资产与价值型资产及损耗价值量和补充价值量如何核算的问题,设计了区域资源环境账户的报告形式和查询方式,并探讨了具体实施的方法和步骤。 Designing resource and environmental accounts that reflect the relationship between natural resources and economic and social activities is increasingly valued by all countries in the world and by our government. Based on the current situation of resource and economic accounting, this paper puts forward the concept and nature of regional resource and environment accounts, and expounds the problems of how physical assets and value assets, depletion value and supplementary value of regional resources and environment are accounted for, and designs regional resources Environment account report forms and inquiries, and discusses the specific implementation methods and steps.