REVIEW ON INTEGRATED ENVIRONMENTAL AND ECONOMIC ACCOUNTING
Received date: 2002-05-08
Revised date: 2002-09-30
Online published: 2003-04-01
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.
Xu Zhongmin,Zhang Zhiqiang,Chen Dongjing . REVIEW ON INTEGRATED ENVIRONMENTAL AND ECONOMIC ACCOUNTING[J]. Advances in Earth Science, 2003 , 18(2) : 263 -269 . DOI: 10.11867/j.issn.1001-8166.2003.02.0263
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