适应可持续发展战略要求,建立综合环境─经济核算体系

Establishing a System of Integrated Environmental and Economic Accounting to Match the Demand of Sustainable Development

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。

Sustainable development, the integration of environment and economy development, demands a suitable system of accounting. The existing national economy accounting system can not satisfy this needs due to its intrinsic in fects. A System of Integrated Environmental and Economic Accounting published by the United Nations in l993 can provide an accounting system for reference.