Reconciling Hotelling Resource Models with Hotelling’s Accounting Method
重新审视绿色会计中折旧必须等于原始价值的条件，发现在非自主规划中收入应包含资本收益，并通过六个耗竭性资源模型揭示资本收益的作用与处理问题。
In green accounting, it is seldom checked that depreciation must sum to original value. A re-examination of green accounting under this condition finds that, in a non-autonomous program, income should include capital gains. Subtle questions respecting the role and treatment of capital gains are brought to light through six models in exhaustible-resource economics. It is likely that there are sources of non-autonomy when a problem is not optimal or when there are non-priced assets—in practice, always. Accordingly, the questions raised strongly influence accounting method.