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文章认为，资源问题是当今世界各国所面临的一个紧迫问题，加强与资源相关的递耗资产的会计核算十分必要。本文就递耗资产会计进行了理论和实务研究，并提出了如何进行递耗资产相关的核算。
The article holds that the issue of resources is an urgent issue facing all countries in the world and it is necessary to strengthen the accounting of depleted assets related to resources. This paper studies the theory and practice of passing-on-asset-based accounting and proposes how to carry out the accounting of devalued assets.