CAJ | 학술논문

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。
통과연구현유적국민경제핵산방법，침대기불족화사산업산치계산적특유방식，제출대사산업산치적분류계산방법。구체포괄：침대다년생적사생식물산치응용“자본법”계산；대자제반성품기말기초차액개치응용“약당산량비례법”계산；대제삼사산업산치응용“성본분할법”진행계산。재차기출상선취전형기업화지구진행시산，결과량호，반영료분류설계적사산업산치계산방법구유흔호적괄용성화조작성，위금후사산업산치적핵산제공료차감。
This paper creates the output value calculation method which based on national economic accounting methods application shortcomings in deserticulture output value calculation and deserticulture output value calcula tion particularity. The methods are follows： it applies the capital method to calculate perennial psammophytes culti vation output value; it uses the proportion method of equivalent production units to calculate semifinished indus trial output value; and it uses the cost division method to calculate tertiary deserticulture output value. Then it se lected the pilots and deserticulture enterprise to apply research. The result shows that the methods have the good ap plicability and operation. It provides reference for deserticulture output value in practice in the future.