A revised calculation of the econometric factors α- and β for the Extended Exergy Accounting method

Extended Exergy Accounting (“EEA”) is a method to compute the space- and time integral of the primary exergy required to produce a good or a service: the extended exergy of a commodity measures its “embodied exergy”, including externalities (Labour, Capital and Environmental Costa). A crucial point of the method is the calculation of two econometric coefficients, commonly referred to as “α” and “β”,used to calculate the extended exergy equivalents of Labour and Capital respectively. In previous applications of the EEA method, these coefficients have been assigned approximate values estimated on the basis of global system considerations. In this paper, a novel procedure is described that leads to the calculation of “exact” values of both econometric coefficients, based on detailed exergy- and monetary balances of the Society to which the EEA is applied. It is shown that both α and β depend in a non-trivial way from the consumption patterns, the technological level and the life- and socio-economic standards of each Country. It is also shown that the values are substantially different for developed (OECD) and underdeveloped Countries, and representative samples of values are calculated and critically analysed. On the basis of these new model coefficients, the specific exergy equivalents of Labour (ee_L) and of Capital (ee_K) are calculated, and shown to differ from the values used in previous EEA calculations.     

An environmental sustainability based budget allocation system for regional water quality management

A budget allocation system for regional water quality management to achieve environmental sustainability was developed in this study to assist a local authority with making appropriate budget allocations for improving Regional Water Environmental Sustainability (RWES) in an efficient manner. The system consists of visions and goals, RWES indicators, and an analysis of budget allocation versus RWES. Visions and goals define task priorities for improving water environmental sustainability. Indicators are used to measure the progress of related tasks toward RWES goals. These indicators are classified by the Driving Force-State-Response (DSR) framework to facilitate the analysis of relationships among indicators. Linkages between budget allocation and indicators are also analyzed, and the result is used to assess whether the available budget is allocated properly to raise the RWES. The applicability of the system is demonstrated by a case study involving a local environmental protection authority.     

环境会计初探

通过对环境会计的产生、必要性和目标的讨论，提出了环境会计在会计应用中的具体设想。     

基于环境会计的企业实施清洁生产的全成本评估机理

探讨了企业实施环境管理过程中环境会计扮演的角色与功能;借助对两个国际级环境管理机构制定与推行其管理措施的比较资料,分析了环境会计对环境管理产生支持效果的内在机理;进而构建了基于环境会计的企业环境管理的全成本评估架构：着重界定关键概念,推介并分析如何通过环境会计资料库系统进行清洁生产的全成本评估的方法和步骤,旨在协助企业选择较优的清洁生产替代技术,为企业获得生态效益提供理论基础扣技术支持。     

On accounting for sustainable development and accounting for the environment

Economic sustainability or intergenerational equity entails maintaining social well-being by decisions about investments in different types of assets. Under certain conditions, consumption can be sustained by depleting resources, or various kinds of natural capital, while building up other kinds of capital. Theoretically, the choices involve the use of a set of accounting prices. The question becomes one of finding and implementing accounting prices that express the roles of the various capital goods in achieving the objective of the economy.Hartwick's rule holds that an economy can be sustained if the value of the total, net investment in the economy, evaluated at those accounting prices, is zero. The rule applies to a special, abstract economic model which expresses a social objective different from the discounted-utilitarian objective on which national accounting is based. Different objectives give rise to different accounting prices. Because the prices may not be right, the zero net-investment rule using available national-accounting prices cannot generate a condition for sustaining an economy.Still, environmental accounting is a tool which, used prudently, can make an important contribution to social decision-making. This paper expands upon these ideas by discussing the incorporation of natural resource and intangible environmental costs and benefits into green accounting at the firm as well as the economy level. Common techniques of mine valuation and standard corporate accounting are the bases for this extension to the valuation of and accounting for decisions concerning the environment.     

中国综合环境经济核算的最新进展与趋势

分析了综合环境经济核算的国际经验,综述了我国综合环境经济核算的最新研究和实践进展,建议我国要加快完善核算技术方法体系,继续深入开展试点研究,加快建设完善的核算制度,适应国际潮流,建立与国际接轨的综合环境经济核算制度。争取用10~15年的时间基本建立完善的综合环境经济核算制度。     

论区域环境累积成本的构成与计量模式

从一定区域内环境的累积影响角度出发，尝试性地创建了区域环境累积成本的概念与构成，在此基础上提出了计算区域环境累积成本的两种不同模式——测度环境损失的经济模式与计量实际费用的会计模式，并对其应用作了较详细的阐述。其意义在于，它立足于区域层面揭示了环境成本的构成与计量，为区域环境管理提供了成本效益评价的基本模式。