The Green Accounting Of The Subtropical Bay's Aquiculture

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.