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本着构建资源经济一体化核算体系的目的，对联合国“新国民经济核算体系（９３＇ＳＮＡ）”中有关资源环境核算及其“环境与经济综合核算体系（ＳＥＥＡ）”进行了全方位的评述，其中包括９３＇ＳＮＡ中心框架和附属框架体系结构评介，ＳＥＥＡ核算目标、基本核算框架、核算方法以及同ＳＮＡ中心框架有关核算处理的异同分析等。
In line with the purpose of building an integrated accounting system for resources and economy, a comprehensive review of the resources and environment accounting and its Comprehensive Environmental and Economic Accounting System (SEEA) in the UN’s New National Accounts System (93’SNA) , Including the review of the architecture of the 93’SNA central and subsidiary frameworks, the SEEA accounting objectives, the basic accounting framework, the accounting methods and the similarities and differences of accounting treatment with the SNA Center framework.