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围绕“资源—经济一体化核算”这一中心命题，以中国新国民经济核算体系（１９９２）为背景依据，从核算整体架构、帐户设置等方面，对资源核算与经济核算关联问题进行了深层次的研究，提出了一类基于现实统计核算体系的资源—经济一体化核算模式。其中包括：主体（经济）—连接—卫星（资源）三位一体帐户模式架构；部门层次连接帐户体系等
Focusing on the central proposition of “resource-economic integration accounting”, taking the new national economic accounting system of China (1992) as the background, the paper deeply studies the relationship between resource accounting and economic accounting from the aspects of overall accounting structure and account setting A kind of resource-economic integrated accounting mode based on the real statistical accounting system is put forward. Including: the main (economy) - Connection - satellite (resource) Trinity account model structure; department level connection account system