综合环境与经济核算体系

在国民经济核算中扩展综合环境与经济核算、计算绿色GDP,是政府实施宏观经济调控、实现经济可持续增长的重要手段之一.我国从1986年开始设计国民经济核算体系,1988年开始致力于自然资源核算的研究与实施,但是至今尚未建立起综合环境与经济核算体系.文章旨在根据联合国最新出版的SEEA2003提出的结构、内容、核算方法和环境与经济核算一体化的框架,同时根据我国现行的资源、生态、环境统计的现状,提出建立与我国现行的新国民经济核算体系相联接的SEEA的研究思路和设想.     

地区能源—环境社会核算矩阵SAM设计研究

联合国《环境经济综合核算体系(2003)》(SEEA),对构建各国的环境核算理论体系和指导各国的环境核算实践具有重要的指导作用。按照SEEA的构架,可以设计出中国环境经济核算体系(CSEEA)的范式。CSEEA的理论基础是环境学、经济学、统计学的相关理论和方法;环境资源的存流量、资源消耗、自然灾害、环境成本、环境保护投入以及环境资产重估价等是CSEEA的重要核算内容;账户、核算表、指标体系是CSEEA的主要核算工具。     

重庆市绿色国民经济核算方法探索与实践

重庆市以可持续发展理论和综合环境经济核算（SEEA）理论为基础，以重庆市的环境为案例进行研究，为建立“中国综合经济与资源环境核算”制度及地区绿色国民核算制度提供初步可实际操作的核算框架及核算方法。根据资源环境与经济的相关关系，以环境成本为切入点，能够实现环境与经济的有机结合。     

工业部门绿色GDP核算研究--2000年上海市能源-环境-经济投入产出分析

当前,实行经济可持续发展已成为人们的共识,如何在发展经济的同时实施综合环境与经济核算,以便真实地反映各国的经济总量,已成为各国政府关注的重要课题.文章依据联合国颁布的SEEA中关于环境投入产出核算的基本原理,结合我国的实践,构造出一个适合我国实际情况的环境投入产出核算模型;然后利用2002年上海市投入产出表,在考虑能源、环境对经济增长影响的前提下,对上海市工业部门的绿色GDP进行了测算,并把测算结果同传统意义上的GDP进行了比较.文章的测算结果对研究上海市的资源、环境与经济的综合平衡关系,找出上海市环境经济发展过程中各经济部门对环境所造成的损害,为上海市进行可持续发展宏观决策和产业结构调整提供依据;同时也为上海市开展能源-环境-经济的综合核算提供方法基础.     

广义福利核算方法初探

本文通过对环境资源核算体系2003（SEEA）及其核心核算指标GeGDP（绿色GDP）的研讨,认为单纯依靠对绿色GDP的核算并不能全面反映国民总体福利状况,并通过对不同环境下广义经济净福利产生的探讨,给出了国民总体经济福利测算的一般方法。     

基于PFA中残余物项的剖析

环境经济综合核算体系的实物流量账户(PFA)是一个远未成熟的核算系统,需要做进一步补充,其中作为残余物项的完善尤为重要。为此,在原有的PFA框架内,本着SEEA核算科学性和可操作性原则,通过对影响实物流量账户(PFA)中残余物项因素分析,本文对PAF做了一些有益的补充。     

中国国民经济核算体系的扩展与延伸——来自联合国三大核算体系比较研究的启示

本文在对联合国国民经济核算体系(SNA)、社会和人口统计体系(SSDS)、环境和经济综合核算体系(SEEA)进行比较研究的基础上,提出了中国国民经济核算体系扩展延伸的思路和理论依据。本文认为,通过设计社会核算矩阵(SAM)和卫星账户(SA),可以建立中国泛国民经济核算体系,进而实现对环境资源和相关社会活动成果的核算。文章构建了中国泛国民经济核算体系下的若干社会核算矩阵和卫星账户,从理论和实证两方面论证了对中国国民经济核算进行扩展延伸的现实性和可行性。     

PFA中残余物项的剖析

环境经济综合核算体系的实物流量账户是一个远未成熟的核算系统,通过对影响实物流量账户(PFA)的因素分析,我们发现,现有的账户还不尽完善,需要做进一步补充。为此,本着SEEA核算科学性和可操作性原则,在原有的PFA框架内,本文做了一些有益的补充,以期望对PFA起到一个推进的作用。     

绿色GDP核算的国际实践与启示

由于编制体系的缺陷,传统的GDP指标不能够如实、全面地反映人类社会经济活动对自然资源和环境品质的负面影响。为了弥补传统GDP的缺陷,绿色GDP概念便应运而生。本文首先介绍了绿色GDP核算的SEEA体系和主要方法,然后介绍了日本、韩国、瑞典、菲律宾等先进国家在绿色GDP核算方面所取得的主要进展,并对我国的绿色GDP核算工作提出若干可行性建议。     

适应可持续发展战略要求,建立综合环境─经济核算体系

可持续发展是环境与经济发展的有机统一体，它要求一个与之相适应的核算体系。现行的国民经济核算体系，由于其固有的缺陷，不能完成这一任务。1993年联合国出版的《综合环境与经济核算手册》（即SEEA）提供了环境与经济核算相结合的核算体系，可供借鉴。     

Accounting for Environmental Services: Contrasting the SEEA and the ENRAP Approaches

Both the System of Integrated Environment and Economic Accounting (SEEA) and the Environmental and Natural Resources Accounting Project (ENRAP) are efforts to expand conventional national economic accounts in order to better reflect interactions between the market economy and the natural environment. In order to maintain a close relationship to the System of National Accounts (SNA) accounting standards, SEEA adopts conventional definitions of productive sectors. However, SEEA fails to account for many valuable services of the natural environment and encourages the use of techniques that provide misleading and poor estimates of depreciation and damage to the environment. ENRAP addresses these deficiencies by explicitly recognizing that the natural environment is a productive economic sector. ENRAP encourages the use of imputation approaches that draw on techniques common in the environmental economics literature. These approaches are consistent with definitions of depreciation and environmental damage widely accepted in economic theory. The principles that underlie the ENRAP approach provide a basis for contrasting ENRAP and SEEA empirically. Using Philippine data, SEEA-type estimates are compared with those of ENRAP.     

The cost of natural capital consumption: Accounting for a sustainable world economy

The System for integrated Environmental and Economic Accounting (SEEA) has been criticized in this journal for ignoring the benefits of ecosystem services for human well-being. This paper argues that extended national accounts should not attempt measuring economic welfare. Rather, they could and should assess the environmental sustainability of economic activity as the cost of natural capital consumption. The global application of SEEA concepts and methods demonstrates the feasibility of international green accounting. For the world economy, sustainability costs run to about 3 trillion US$ or 6% of world GDP. Large variations at national and regional levels suggest that conventional economic indicators may significantly overstate economic progress in some parts of the world. Data gaps and lack of data comparability affect these first estimates. National and international statistical services should be more aggressive in greening the national accounts. More prudent and more sustainable economic policies might be the result.     

生态环境经济核算模型及其研究

This paper explains environmental problems from the point of R to the "System of Integrated Environmental and Economical Accounting" (SEEA) promulgated by United Nations in 1993, the authors have set up a model of environmental and economic accounting after the discussion and m tion of the concepts ction, assets, and environmental costs. Taking ecological environment of Chongqing as an the en tal and economic analyses is done. The results of the model reflect sustainability of ecological environment and mental costs directly or indirectly in macro-economy.     

Environmental–Economic Accounting: Progress and Digression in the SEEA Revisions

The 1992 Earth Summit and its message of sustainable development drove the launching of a System for integrated Environmental and Economic Accounting, the SEEA. Since then, sustainable development and the SEEA have given way to green growth and green economy indicators in the latest 2012 Summit. A lengthy revision process has now produced a curtailed “SEEA central framework.” The new framework focuses on expenditures for environmental protection and resource management, and stocks and flows of “economic” resources; both are covered by the conventional national accounts. Environmental degradation, notably from pollution, is left to “experimental” ecosystem accounts. Further revision of the SEEA should reverse this retrenchment from integrative environmental–economic accounting. A comprehensive satellite system, rather than a limited statistical standard, might put the SEEA back on the policy agenda.     

Methods for Environmental and Economic Accounting for the Exploitation of Wild Fish Stocks and their Applications to the Case of Icelandic Fisheries

The paper discusses methods for estimating the value of commercially exploited fish stocks and the cost of exploiting them. Methods which are recommended in the System of National Accounting (SNA) satellite system and the System for Integrated Environmental and Economic Accounting (SEEA) and relevant for this task are discussed. The paper questions the relevance of some of these methods. It argues for the integration of economic accounting for wild fish stocks with estimation of efficient management of them. Using biological and economic data makes it possible to produce consistent estimates of the value of fish stocks and the cost of exploiting them. These estimates are useful for national accounting and for guiding management of fisheries. This method allows estimation of the cost of inefficiency of fisheries management besides estimation of the cost of depletion. The different methods are illustrated using data on commercial fisheries in Iceland and the fish stocks that they exploit. It is shown that even if all methods are based on market valuation and use only objective data they lead to very different outcomes.     

INTEGRATED ENVIRONMENTAL AND ECONOMIC ACCOUNTING: FRAMEWORK FOR A SNA SATELLITE SYSTEM

National accounts have provided the most widely used indicators for the assessment of economic performance, trends of economic growth and of the economic counterpart of social welfare. However, two major drawbacks of national accounting have raised doubts about the usefulness of national accounts data for the measurement of long-term sustainable economic growth and socio-economic development. These drawbacks are the neglect of (a) scarcities of natural resources which threaten the sustained productivity of the economy and (b) the degradation of environmental quality from pollution and its effects on human health and welfare. In the present paper, the authors attempt to reflect environmental concerns in an accounting framework which maintains as far as possible SNA concepts and principles. To this end, the accounting framework is used to develop a "SNA Satellite System for Integrated Environmental and Economic Accounting" (SEEA). Environmental costs of economic activities, natural asset accounts and expenditures for environmental protection and enhancement, are presented in flow accounts and balance sheets in a consistent manner, i.e. maintaining the accounting identities of SNA. Such accounting permits the definition and compilation of modified indicators of income and expenditure, product, capital and value added, allowing for the depletion of natural resources, the degradation of environmental quality and social response to these effects. A desk study of a selected country is used to clarify the proposed approaches, to demonstrate their application in future country studies and to illustrate the quantitative effects of the use of modified concepts on the results of analysis.     

The Role of Natural Resources in Economic Development

Economists now recognize that, along with physical and human capital, environmental resources should be viewed as important economic assets, which can be called natural capital. Three recent debates have emerged over the role of natural capital in economic development. First, as many ecological services are unique, does the environment have an “essential” role in sustaining human welfare, and if so, are special “compensation rules” required to ensure that future welfare is not worsened by natural capital depletion today? Second, the environmental Kuznets curve (EKC) hypothesis has fostered empirical estimations of an “inverted U” shaped relationship between a variety of indicators of environmental pollution or resource depletion and the level of per capita income. Does the existence of such EKC relationships suggest that environmental degradation will eventually decline with growth? Finally, recent economic theories and empirical evidence have questioned whether lower income economies that are endowed with abundant natural resources develop more rapidly than economies that are relatively resource poor. Is it possible that resource abundant economies are not reinvesting the rents generated from natural resource exploitation into productive assets, or that resource booms actually divert economic resources from more productive and innovative sectors?     

试论环境会计的概念框架

本文从构建会计理论框架的一般思路出发,探讨了现实为什么需要环境会计、谁需要环境会计、需要什么样的环境会计等问题,主张建立独立的"环境会计学"学科,并据以反映社会可用的环境资源状况以及经济增长付出的环境代价.这样的环境会计属于"公共会计"的范畴,与企业财务会计、政府及非赢利组织会计并列为三大会计体系.     

浅谈财务人员如何管家理财当好参谋

企业会计是企业经济管理的一个重要组成部分,它是以货币为主要计量单位对企业经济过程中进行反映和监督,并运用会计信息参与预测、决策活动,发挥管理作用。财务人员必须熟悉企业的全部经济状况,掌握经济规律,按照经济规律办事,这样,财会工作才能认真贯彻财政经济方针政策,主动为经济活动提供优质的服务。     

Integrated Environmental and Economic Accounting: An Application to the Forest Resources in India

Forests contribute to the economy in several ways. While forests are a source of timber with market values, they also influence local and regional climate, preserve soil cover on site, and in the case of watersheds, protect soil downstream from floods –functions, which are not in the production boundary of SNA. Further, the net value added in forestry sector does not reflect sustainability of forest resources, because it ignores the consumption of natural capital (depletion) that occurs when forests are harvested or converted to other uses. The only costs of depletion considered in the national accounts are the extraction costs and records the potential loss in forest wealth as other changes in assets that have no effect on Gross Domestic Product (GDP). The study tries to incorporate forest resources into the national accounts and adjust the Gross Domestic Product (GDP) for the depletion of forest capital, using the Satellite System of Integrated Environmental and Economic Accounting (SEEA). The value of net accumulation (positive or negative) of forests is calculated and the net Domestic Product is adjusted for the depletion of the forest resources to get Environment adjusted Domestic Product (EDP). The results show that the EDP equals 98.4% of the adjusted net domestic product in 1993–1994. A proper accounting framework would better reflect not only the long term value of the state's natural wealth but also its immediate contribution to the state economy in the current accounts.