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通过研究现有的国民经济核算方法,针对其不足和沙产业产值计算的特有方式,提出对沙产业产值的分类计算方法。具体包括:针对多年生的沙生植物产值应用“资本法”计算;对自制半成品期末期初差额价值应用“约当产量比例法”计算;对第三沙产业产值应用“成本分割法”进行计算。在此基础上选取典型企业和地区进行试算,结果良好,反映了分类设计的沙产业产值计算方法具有很好的适用性和操作性,为今后沙产业产值的核算提供了借鉴。
Through studying the existing methods of national economy accounting and according to its insufficiency and the peculiar way of calculating output value of sand industry, this paper puts forward a method to calculate the output value of sand industry. Specific applications include the calculation of the perennial production value of sandy plantations using the “Capital Law” calculation; the application of “proper production proportion method” for the initial balance value of self-made semi-finished products; the application of the “cost division method” "Calculation. On this basis, the typical enterprises and regions are selected for trial calculation, and the result is good. It shows that the sand production output calculation method of classification design has good applicability and operability, and provides reference for the future accounting of sand production value.