环境经济帐户的研究综述

doi:10.11867/j.issn.1001-8166.2003.02.0263

地球科学进展 ›› 2003, Vol. 18 ›› Issue (2): 263 -269. doi: 10.11867/j.issn.1001-8166.2003.02.0263

环境经济帐户的研究综述

徐中民 ^1,2,张志强 ³,陈东景 ²

1.西北师范大学地理系，甘肃兰州 730070；2.中国科学院寒区旱区环境与工程研究所冻土工程国家重点实验室，甘肃兰州 730000；3.中国科学院资源环境科学信息中心，甘肃兰州 730000

收稿日期:2002-05-08 修回日期:2002-09-30 出版日期:2003-04-10
通讯作者: 徐中民 E-mail:xzmin@ns.lzb.ac.cn
基金资助:
国家自然科学基金重点项目“环境变化条件下干旱内陆河流域水资源可持续利用研究”（编号：40235053）；“基于环境经济帐户的可持续发展状况评价——以黑河流域张掖地区为例”（编号：40201019）资助.

REVIEW ON INTEGRATED ENVIRONMENTAL AND ECONOMIC ACCOUNTING

Xu Zhongmin ^1,2,Zhang Zhiqiang ³,Chen Dongjing ²

1. Department of Geography, Northwest Normal University, Lanzhou 730070,China；2. State Key Laboratory of Frozen Soil Engineering, CAREERI,CAS, Lanzhou 730000,China；3. Scientific Information Center for Resources and Environment, CAS, Lanzhou 730000,China

Received:2002-05-08 Revised:2002-09-30 Online:2003-04-10 Published:2003-04-01

在传统的国民经济帐户体系中加入环境的内容日益引起各国政府的重视。在总结国内外环境经济帐户研究的基础上，系统介绍了当前国际上最新发展的综合环境经济帐户体系（SEEA）的基本框架和结构。将环境成本内生于生产和收入帐户，同时调整生产帐户中资产和收入帐户中的存量和流量是当前的环境经济帐户体系有别于其它帐户体系的基本特征。详细介绍了建立环境经济帐户的十大步骤。指出了建立区域尺度环境经济帐户中的难点，并提出了相应的解决方法。最后系统地总结了环境经济帐户在政策分析中的应用前景。

关键词: 政策应用, 环境经济帐户, 自然资产的估值

    Growing pressures on the environment and increasing environmental awareness have generated the need to account for the manifold interactions between all sectors of the economy and the environment. Conventional national accounts focus on the measurement of economic performance and growth as reflected in market activity. For a more comprehensive assessment of the sustainability of growth and development, the scope and coverage of economic accounting needed to be broadened to include the use of non-marketed natural assets and losses in income-generation resulting from the depletion and degradation of natural capital. The integrated environmental and economic accounting (SEEA), provides a comprehensive framework, in which to identify the contribution of the environment to economy and to indicate whether the environment is being used sustainably.
    The leading approaches to building SEEA are introduced in this paper. This paper translates the complex methods of integrated environmental and economic accounting into logical sequence of activities within the overall SEEA framework, which can be fell into 10 steps. ① compilation of the supply and use accounts;② Identification and compilation of environmental protection expenditures; ③ compilation of produced natural asset accounts; ④ compilation of physical natural resource accounts; ⑤ valuation of natural resources: compiling the monetary accounts; ⑥ compilation of physical environmental asset accounts; ⑦ compilation of emissions by economic sector; ⑧ compilation of maintenance costing of emissions; ⑨Aggregation and tabulation; ⑩ comparison of conventional and environmentally adjusted indicators. At the same time, a detailed conceptual discussion on every step was presented in this paper.
    Based on above discussed and reviews, some proposals on build regions environmental and economic accounting have been put forward. Potential policy applications of the system of integrated environmental and economic accounting have been illustrated in details, which mainly focuses on how SEEA data can improve economic policy-making and promote economic growth, and facilitate the formulation ofintegrated environmental policies.

Key words: Environmental and economic accounting, Valuation of natural assets, Policy application.

中图分类号:

X196

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