ENRAP与SEEA体系中环境服务核算的比较分析

Comparative Analysis of Environment Service Accounting in the System of ENRAP and SEEA

ENRAP和SEEA都设法扩展传统国民经济核算的范围,以更好地反映经济和自然环境的交互影响。ENRAP明确把自然环境作为一个生产性经济部门,采用大量虚拟技术测算环境服务的价值;SEEA采用SNA的生产部门定义与核算准则,但忽略了对许多有价值的自然环境服务的核算。这两大核算体系在环境服务核算的内容、核算方法和核算的结果等方面存在差异。

Both the System of Integrated Environment and Economic Accounting(SEEA) and Environmental and Natural Resources Accounting Project(ENRAP) are efforts to expand conventional national economic accounting in order to better reflect interactions between the market economy and natural environment.ENRAP explicitly recognizes that the natural environment is a productive economic sector,and it uses imputation approaches that draw on techniques to estimate the value of environment services.SEEA adopts the definitions of productive sectors and accounting standards of SNA,but it doesn't account for many valuable environmental services.The two accounting systems are different in the accounting content,accounting method and accounting result.