张掖市环境经济综合核算

An integrated environmental and economic accounting of Zhangye City

以黑河流域中游的张掖市为例,依次建立了2000年该市以水资源、土地资源等为重点的自然资源子帐户,以SO2、烟尘、工业粉尘、污水和固体废物为重点核算对象的污染物排放维护子帐户及环境保护支出子帐户,然后把它们融合成环境经济综合帐户.结果表明,2000年该市总的资源枯竭和环境维护成本为4.696×108元,占当年净国内生产总值的8.45％,环境调整的净资本积累(16.379×108元)占净资本形成(21.076×108元)的77.72％,即:传统的净资本形成中的22.28％以资源的过度使用和环境破坏为代价.

Based on a concise introduction to the system of integrated environmental and economic ac-counting (SEEA) developed by the United Nations, we took Zhangye City as a case study for explaining the compiling procedure of integrated accounting. Before the environmental and economic account of Zhangye City in 2000 was finished, natural resources account mainly including water resources and land/soil, envi-ronmental maintenance cost account and expenditure account of environmental protection were compiled. The results showed that the environmentally adjusted net domestic product (EDP) was 8.45% less than the traditional net domestic product (NDP); the total environmental cost was about 469.6 million RMB yuan, including the depletion cost of water use (197.93 million RMB yuan), the depletion cost of coal (135.1 million RMB yuan) and environmental maintenance cost (73.79 million RMB yuan). Environmentally adjusted net capital formation was 22.28% less than the net capital formation (210.76 million RMB).