Theory and practice of value management and its innovation for natural resources from the perspective of sustainable development

摘要

The supreme obstacle for sustainable development of natural resources is the scarcity bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. This pa-per suggests that we should improve the model and means of evaluating method and value management based on the theory of natural resource compensation. This paper discusses the User Cost Method based on the microeconomic aspect which can change the evaluating method for natural resources. From the perspective of value management model, we should use the User Cost Method to realize the linkage and integration of micro and macro compensation for natural resources. Based on the evaluating and accounting idea of User Cost Method, this paper presents a theo-retical framework to harmonize and link micro and macro compensation for natural resources. At present, we should seek the new approach and method to manage natural resources, so can we realize the capitalization management focusing on the value management for natural resources.