关键词: 综合核算, 社会核算矩阵, 资源核算, 环境核算

Abstract: Social accounting matrix (SAM) is a kind of national accounts represented by a square matrix which reflects all kinds of relations among the social agents. However, the SAM is generally constructed on the basis of the system of national accounts published in 1993, so it doesn’t illuminate the contribution of resource and environment to economic growth and vice versa. Based on current researches of resource and environment accounting, this paper constructs an integrated accounting framework by extending traditional SAM to REESAM which includes both resource and environment accounts and describes the meaning of extended accounts, accounting method and the equilibrium relationships. As the data of resource and environment are increasing, the integrated system will provide more scientific and complete information for the policy decision on economy and environment.

Key words: Integrated accounting, Social accounting matrix, Resource accounting, Environment accounting