【作者】 郑慧芬；

【导师】 林忠；

【作者基本信息】 福建师范大学 ， 人文地理学， 2006， 硕士

【摘要】 对国民经济体系进行绿色核算是当今社会经济发展的必然趋势，但我国目前有关资源和环境的核算还存在很多空白点和薄弱之处，特别是在海洋资源价值方面。鉴于此，我们选择亚热带海湾这一种宝贵的稀缺性海洋资源，对其水产养殖开发利用的成本效益进行绿色核算。 针对传统核算方法单纯从经济角度出发、不考虑社会效益和生态效益以及资源和环境成本的偏颇和不足，本文从海洋资源的特性出发，在边际机会成本、国民经济评价等理论的基础之上，提出计算亚热带海湾水产养殖绿色核算各项成本效益的具体步骤和方法，并在此基础上拟建了一个初步模型。同时依据该模型所包含的公式及步骤，对罗源湾水产养殖的社会总成本(包括生产成本、环境成本和资源使用成本)和社会总效益(包括直接效益和间接效益)进行绿色核算，并在此之上提出了亚热带海湾水产养殖可持续发展的对策建议以及政府可采取的相应措施。更多还原

【Abstract】 It’s an inevitable trend to make green accounting in national economical system. But at the present time, there are so many blankness points and weakness of the green accounting about resource and environment in our country. So we choose the subtropical bay, a rare and valuable marine resource, to make green accounting.The conventional accounting means only consider the economy benefit, take no account of society benefit, zoology benefit and resource cost, environment cost. This dissertation bases on the characteristics of marine resources, marginal opportunity cost and national economy assessing theories, put forward the material process and calculational way of the subtropical bay’s aquiculture green accounting, and set up a elementary model about it.Then take the Luoyuan Bay’s aquiculture as an example, calculate its marginal opportunity cost, marginal user cost and marginal external cost, and also direct interest and indirect interest.At the end, doing some suggestions that are propitious to the sustainable development of the subtropical bay’s aquiculture.更多还原