Nowadays, there are several kinds of account system about Green GDP,such as Integrated Environmental and Economic Accounting(SEEA),National Accounting Matrix including Environmental Accounts(NAMEA),European System for...Nowadays, there are several kinds of account system about Green GDP,such as Integrated Environmental and Economic Accounting(SEEA),National Accounting Matrix including Environmental Accounts(NAMEA),European System for the Collection of Economic Information on Environment,Environmental and Natural Resources Accounting Project and so on.The paper mainly talks about SEEA and NAMEA.Both SEEA and NAMEA do well in containing environmental accounting,but there are significant difference in accounting thinking and method.We will make some comparison and analysis.展开更多
SEEA, namely integrated environmental and economic accounting system, is based on SNA.Considering the scope, framework,concept of accounting and evaluation methods,this paper argues how SEEA develops the useful and di...SEEA, namely integrated environmental and economic accounting system, is based on SNA.Considering the scope, framework,concept of accounting and evaluation methods,this paper argues how SEEA develops the useful and discards the useless contrasted to SNA in detail.The author believes,although SEEA applies itself to bringing resource and environment factor into traditional national economic accounting, which results in expanding the scope of accounting and forming a new system of concepts,this reconstruction is limited.The author points out some problems existed in the SEEA formed in this way:the framework of accounting seems too complex,the concept and definition is also asymmetric,and the evaluation method needs to be developed further.展开更多
The United Nations Committee of Experts on Environmental-Economic Accounting was established by the United Nations Statistical Commission at its at its 36th Session in March 2005.The United Nations Statistics Division...The United Nations Committee of Experts on Environmental-Economic Accounting was established by the United Nations Statistical Commission at its at its 36th Session in March 2005.The United Nations Statistics Division organized a preliminary meeting of the Committee of Experts on Environmental-Economic Accounting in New York from 29 to 31 August 2005.At the meeting,participants agreed on terms of reference for the Committee;formulated its long-term objectives;developed its program of work;and agreed on its governance.The terms of reference for the Committee were approved by the Bureau of the Statistical Commission in November 2005 and are contained in the annex.At its preliminary meeting, the Committee agreed on its overall objectives, namely:(a) to mainstream environmental-economic accounting and related statistics;(b) to elevate the System of Integrated Environmental and Economic Accounting (SEEA) to an international statistical standard; and (c) to advance the implementation of SEEA at the global level.With the objective of the Committee to elevate the SEEA to an international statistical standard on environmental-economic accounting by 2010,the advancement of methodologies in environmental-economic accounting is an important element of work for the Committee.This paper will provide a preliminary list of unresolved issues in the SEEA-2003 which are needed to be further developed in the coming years.展开更多
文摘Nowadays, there are several kinds of account system about Green GDP,such as Integrated Environmental and Economic Accounting(SEEA),National Accounting Matrix including Environmental Accounts(NAMEA),European System for the Collection of Economic Information on Environment,Environmental and Natural Resources Accounting Project and so on.The paper mainly talks about SEEA and NAMEA.Both SEEA and NAMEA do well in containing environmental accounting,but there are significant difference in accounting thinking and method.We will make some comparison and analysis.
文摘SEEA, namely integrated environmental and economic accounting system, is based on SNA.Considering the scope, framework,concept of accounting and evaluation methods,this paper argues how SEEA develops the useful and discards the useless contrasted to SNA in detail.The author believes,although SEEA applies itself to bringing resource and environment factor into traditional national economic accounting, which results in expanding the scope of accounting and forming a new system of concepts,this reconstruction is limited.The author points out some problems existed in the SEEA formed in this way:the framework of accounting seems too complex,the concept and definition is also asymmetric,and the evaluation method needs to be developed further.
文摘The United Nations Committee of Experts on Environmental-Economic Accounting was established by the United Nations Statistical Commission at its at its 36th Session in March 2005.The United Nations Statistics Division organized a preliminary meeting of the Committee of Experts on Environmental-Economic Accounting in New York from 29 to 31 August 2005.At the meeting,participants agreed on terms of reference for the Committee;formulated its long-term objectives;developed its program of work;and agreed on its governance.The terms of reference for the Committee were approved by the Bureau of the Statistical Commission in November 2005 and are contained in the annex.At its preliminary meeting, the Committee agreed on its overall objectives, namely:(a) to mainstream environmental-economic accounting and related statistics;(b) to elevate the System of Integrated Environmental and Economic Accounting (SEEA) to an international statistical standard; and (c) to advance the implementation of SEEA at the global level.With the objective of the Committee to elevate the SEEA to an international statistical standard on environmental-economic accounting by 2010,the advancement of methodologies in environmental-economic accounting is an important element of work for the Committee.This paper will provide a preliminary list of unresolved issues in the SEEA-2003 which are needed to be further developed in the coming years.