分析了自然资源生成、更新、恢复和替代的自然资源补偿成本一直未能纳入财务成本核算范畴所带来的问题 ,提出应将资源成本与资源效益纳入企业经营成果的考核范围之内 ,改革和发展传统成本理论模式的建议 Analyzes that natural resource generation, renewal, restoration, and alternative natural resource compensation costs have not been included in the financial cost accounting category, and proposes that resource costs and resource benefits should be included within the assessment scope of the company’s operating results. Suggestions for Developing Traditional Cost Theory Models