国民经济核算与环境经济核算研究

国民经济核算是对一国经济活动进行宏观描述的统计工具，其代表性指标是国内生产总值面对日益突出的环境问题，为满足可持续发展管理的需要，国民经济核算开始了向环境经济核算的新探索：在原有经济核算框架基础上处理经济与国民经济核算环境的关系，弥补指标的局限性。这是一个处于国际前沿的研究领域，本文用简短的篇幅对这方面的国际研究动向予以介绍。     

环境核算研究

环境状况日益恶化是全世界关注的问题。传统国民经济核算体系的缺陷之一是忽视了环境核算。因此。必须将环境核算纳入国民经济核算体系之中，建立环境与经济相结合的核算体系．以便于核算环境与经济之间相互作用的数量关系，保护环境。运用环境核算资料，可以构造可持续发展指标体系，评价经济发展是否处于可持续发展状态。     

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.     

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。     

环境经济政策与环境资源核算体系的关系浅析

可持续发展战略的实施使人类对资源价值的认识发生了根本性转变 ,这也促进此模式下的环境经济政策与原有的国民经济核算体系的改革 ,从经济发展导向与运作的效能来看 ,二者的互动共建是可持续发展战略实施的政策保证     

资源环境核算与西部开发——兼论现行国民经济核算体系的弊端和修正思路

现行国民经济核算体系（即SNA核算体系）存在的缺陷是无法对自然资源和生态环境进行了核算。为实现经济的可持续发展,客观上要求对SNA核算体系实行改革,对资源环境进行了核算。1999年以来,我国提出开发西部的战略思想,这既对改革现行的国民经济核算体系提出了要求,也为我国开发资源环境提供了机会。     

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.     

Development of the SEEA 2003 and its implementation

The preparation of the System of Environmental and Economic Accounts 2003 marks an important milestone in the world of official statistics. Just as the development of the original guidelines for national accounting in the 1950s was the first step toward today's robust, internationally comparable economic statistics, the System of Environmental and Economic Accounts 2003 offers hope to bring order and comparability to environmental statistics. How the system came to be and why it is an important achievement are outlined. This is followed by an overview of its accounting structure. A discussion of the implementation of the SEEA 2003, both in ideal terms and as actually practiced in statistical offices, concludes.     

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.     

SEEA框架:资源价值理论基础和核算方法探究

本文在对马克思关于土地等自然资源的经典论述进行重新解读后,论证了资源价值是以价值一般理论作为理论基础的,并就环境经济核算框架下的资源耗减价值核算的有关理论问题进行了探讨。     

会计环境与会计学的基本假设--对会计学基本假设研究的检讨

随着会计环境的变化,会计学的基本假设需要进行重新解读。而准确判断会计环境的变化,是进行重新解读的基础。     

环境会计核算体系研究

目前在有关环境会计的研究中,宏观环境的会计问题与微观环境的会计问题增被作为一个问题研究。实际上,对宏观环境与微观环境承担责任的主体不同。针对这一现实,本文提出分别建立宏观环境会计和微观环境会计两个核算体系的设想。宏观环境会计以政府为核算主体,主要从社会角度,对自然资源这一公共产品的使用、补偿进行价值核算,促进资源环境的可持续发展。微观环境会计以企业为核算主体,主要对生态环境的维护、治理进行成本核算,保护生态环境的可持续发展。     

试析网络环境下会计系统内控制度建设

网络经济时代,网络会计信息系统的建立使会计核算和会计管理的环境发生巨大变化,会计工作的质量和效率得到提高的同时,其对原有的内部控制体系也造成了较大的冲击.建立一套适合网络会计信息系统的内部控制制度十分重要.为此,要制定相应的组织控制和内部牵制制度,提高会计人员的信息技术水平和内部控制意识.     

环境资源会计核算体系探讨

环境资源是一种独立参与企业生产的资源形式,在对其加深认识的同时,人们也在探索相应的会计核算体系。本文首先构建了环境资源的会计核算体系,然后提出了对应的会计要素计量方法,以期为环境资源会计具体化提供理论参考。     

环境资源会计核算体系探讨

环境资源是一种独立参与企业生产的资源形式,在对其加深认识的同时,人们也在探索相应的会计核算体系.本文首先构建了环境资源的会计核算体系,然后提出了对应的会计要素计量方法,以期为环境资源会计具体化提供理论参考.     

A resilience perspective of the SEEA

While the SEEA is an important advance in national accounting it remains deficient in a number of ways in regard to natural resources. The dynamic and interactive nature of ecosystems means that any linear, compartmentalised system of accounting will miss significant changes that influence human wellbeing. In particular, losses in resilience of critical capital stocks (through changes in underlying ecosystem variables that do not contribute directly to valued flows, and are therefore not included in the accounts) means that the accounts will not recognise that such stocks are becoming riskier, likely to collapse, and are therefore over‐valued. We present a stock‐based approach to measuring sustainable development (the Inclusive Wealth Approach of [Arrow KJ, Dasgupta P and Maler K‐G. (2003) Evaluating projects and assessing sustainable development in imperfect economies, Environmental and Resource Economics, 26:647-685]) at a regional scale, using an example from South East Australia, which includes an assessment of the resilience of critical capital stocks.