可持续发展思想的提出,使人类社会进入了一个全新时代。人类将不再单纯追求发展速率和GDP的提高,而将更加注重发展的持续性和协调性。人类已意识到,必须在不降低环境质量,不破坏环境资源结构的前提下,来促使经济增长的净利益达到最大限...可持续发展思想的提出,使人类社会进入了一个全新时代。人类将不再单纯追求发展速率和GDP的提高,而将更加注重发展的持续性和协调性。人类已意识到,必须在不降低环境质量,不破坏环境资源结构的前提下,来促使经济增长的净利益达到最大限度,也就是说经济的增长不能以牺牲环境为代价。这种新发展观的形成,使人们感到在考核社会经济活动成果时除计算活劳动消耗和物化劳动消耗外,还需要计量环境成本。为实现这一目标,联合国统计委员会继《国民经济核算体系》(SNA)、《社会和人口统计体系》(SSDS)之后,又向世界各国推荐了《综合环境—经济核算体系》(SEEA,The System for Integrated Environmental and展开更多
This paper examines the explorations and practices of environmental- economic accounting in the international community, provides a comprehensive overview and evaluation of the nature and research progress of China＇s...This paper examines the explorations and practices of environmental- economic accounting in the international community, provides a comprehensive overview and evaluation of the nature and research progress of China＇s natural resources balance sheet, reviews the relevant systems of China＇s natural resources balance sheet and the development of ecological civilization, identifies the issues in the formulation of natural resources balance sheet and makes suggestions for improvement.展开更多
This paper explains environmental problems from the point of ecunomy. Referring to the “System of Integrated Environmental and Economicat Accounting”（SEEA） promulgated by United Nations in 1993. the authors have s...This paper explains environmental problems from the point of ecunomy. Referring to the “System of Integrated Environmental and Economicat Accounting”（SEEA） promulgated by United Nations in 1993. the authors have setup a model of environmental and economic accounting after the discussion and modification of the concepts of prodoction, assets, and environmental costs. Taking ecological environment of Chongqing as an example, the envirunmental and economic analyses is done. The nesults of the model reflect .sustainabitity of ecologieal environment and environmental costs directly or indirectly in macro-economy.展开更多
The United Nations＇ （UN） Integrated Environmental and Economic Accounting 2003 （SEEA） plays an important role in guiding the practice of environmental accounting worldwide. In accordance with the structure of the...The United Nations＇ （UN） Integrated Environmental and Economic Accounting 2003 （SEEA） plays an important role in guiding the practice of environmental accounting worldwide. In accordance with the structure of the SEEA, we can design a model for a Chinese system of environmental and economic accounting （CSEEA）. The CSEEA＇s theoretical foundation is the relevant theories and methods of environmental studies, economics and statistics. Stocks and flows of environmental resources, resource consumption, natural disasters, environmental costs, environmental protection inputs and the revaluation of environmental assets form an important part of the accounting contents in the CSEEA, and accounts, tables of accounts and index systems are its main accounting tools.展开更多
文摘可持续发展思想的提出,使人类社会进入了一个全新时代。人类将不再单纯追求发展速率和GDP的提高,而将更加注重发展的持续性和协调性。人类已意识到,必须在不降低环境质量,不破坏环境资源结构的前提下,来促使经济增长的净利益达到最大限度,也就是说经济的增长不能以牺牲环境为代价。这种新发展观的形成,使人们感到在考核社会经济活动成果时除计算活劳动消耗和物化劳动消耗外,还需要计量环境成本。为实现这一目标,联合国统计委员会继《国民经济核算体系》(SNA)、《社会和人口统计体系》(SSDS)之后,又向世界各国推荐了《综合环境—经济核算体系》(SEEA,The System for Integrated Environmental and
文摘This paper examines the explorations and practices of environmental- economic accounting in the international community, provides a comprehensive overview and evaluation of the nature and research progress of China＇s natural resources balance sheet, reviews the relevant systems of China＇s natural resources balance sheet and the development of ecological civilization, identifies the issues in the formulation of natural resources balance sheet and makes suggestions for improvement.
基金Supported by the Defense Pre-Research Project of the "Tenth Five-Year-Plan" of China (No. 41315040106).
文摘This paper explains environmental problems from the point of ecunomy. Referring to the “System of Integrated Environmental and Economicat Accounting”（SEEA） promulgated by United Nations in 1993. the authors have setup a model of environmental and economic accounting after the discussion and modification of the concepts of prodoction, assets, and environmental costs. Taking ecological environment of Chongqing as an example, the envirunmental and economic analyses is done. The nesults of the model reflect .sustainabitity of ecologieal environment and environmental costs directly or indirectly in macro-economy.
基金This article received financial support from the National Social Science Foundation project （Project No. 08BTJ005）.
文摘The United Nations＇ （UN） Integrated Environmental and Economic Accounting 2003 （SEEA） plays an important role in guiding the practice of environmental accounting worldwide. In accordance with the structure of the SEEA, we can design a model for a Chinese system of environmental and economic accounting （CSEEA）. The CSEEA＇s theoretical foundation is the relevant theories and methods of environmental studies, economics and statistics. Stocks and flows of environmental resources, resource consumption, natural disasters, environmental costs, environmental protection inputs and the revaluation of environmental assets form an important part of the accounting contents in the CSEEA, and accounts, tables of accounts and index systems are its main accounting tools.
