现行环境经济核算的局限及建议

随着社会经济发展向着可持续发展战略的转变，资源、环境、经济之间的协调发展日益引起人们的重视，进行环境经济核算已成为最紧迫的现实问题。本文通过分析现行国民经济核算在反映可持续发展要求上的不足和传统环境经济核算的局限性．提出了建立综合的环境核算与经济核算相结合体系的建议和初步框架。     

环境、资源统计与核算

本文从国家实施可持续发展战略出发，分析了环境统计工作存在的问题。提出了可持续发展的环境，资源统计与核算的新概念。     

信息

<正>在一些国家已经建立的国民经济核算体系、资源环境统计数据和联合国等国际组织发布的环境经济核算体系文献基础上,中国环境经济核算体系可以分为环境-经济流量混合核算、以绿色GDP为中心的总量核算等四个部分。     

欧盟环境产业统计方法的经验及启示

欧盟环境产业起步较早,目前已经有较成熟的体系与统计方法。本文对比我国环境产业统计的现状,剖析了欧盟环境产业统计方法的优点。建议我国应迅速出台既满足国际化要求,又合乎我国环境产业实际情况的环境产业定义;完善统计法律规章实现统计问责;建立环境统计电子数据库;公开政府预算信息;并鼓励政府部门、产业协会、研究机构和企业多方合作进行统计以实现对我国环境产业的战略指导。     

浅谈统计信息在环境保护计划工作中的应用

环境统计是对准确而规范化的数据进行定量分析，是提高环境管理水平的有效手段。江汉油田范围内，环境管理点多面广，污染源分布不均匀，依据统计工作编制成切实可行的环境保护长远规划和近期环保计划，推进了环境保护计划工作的科学化、规范化、制度化，使环境统计在环境保护计划工作中真正起到媒介、纽带和桥梁作用。     

开展环境统计核查 保证环境统计质量

环境监测站如何发挥自己在技术、人员、支持手段等方面的优势，不断提高环境统计质量，更好地为环境管理服务，九江市经过多次的调查与研究，提出了开展环境统计核查的工作思路，为九江市重点工业污染源环境统计工作开拓了一条新思路和新方法。     

我国政府在环境保护中的再造

本文从国家宏观经济指标、经济核算、环境税制改革等的角度出发，建议我国政府建立新的经济发展衡量指标，引入国际上已成熟的环境税、排污权交易，积极导入PTRR制度等。这对于在市场经济条件下处理好政府与企业、发展与环境的关系，提高政府行政效率具有一定的参考价值。     

关于环境统计工作的若干思考

分析了中国石油天然气集团公司环境统计工作管理现状，从指标体系、指标关注点等方面与国际大石油公司对比，并结合其自身发展历程、现状及特点，指出了中国石油天然气集团公司环境统计管理工作中存在的主要问题，对此进行了阐述，并针对这些问题提出了加强中国石油天然气集团公司环境统计管理工作的若干建议。     

战略环境管理（SEM）：获取环境和经济功效的新型环境管理模式

基于可持续发展的要求与环境管理的发展趋势，提出战略环境管理的相关理论。文中就战略环境管理的概念、关键要素、实施工具及运行模式等进行了有益的探讨，同时指出应将战略环境评价纳入到环境管理中。     

试验环境条件的剪裁技术

说明环境因素的剪裁技术，阐述了确定综合试验环境因素的方法，在各种环境因素引起电子产品失效比例统计的基础上，得出使用环境应力与产品耐环境应力之间的关系，从而提出了根据需要与可能及产品特性对固体力学环境试验方向选取的方法。     

基于经济普查引入EGSS统计框架的可行性分析

环境货物和服务部门(EGSS)统计框架是由欧盟统计署研究制定的、用于收集和整理环境产品与服务相关统计数据的方法,已经被联合国统计署纳入"环境经济统计体系(SEEA)"中,成为一项国际统计标准。中国的经济普查工作在数据采集方式上与EGSS具有较好的一致性,本文主要对我国的经济普查与EGSS统计框架进行比较研究,探索从经济普查表核算EGSS数据的方法和思路。结果表明:经济普查可作为常规统计口径核算EGSS数据的一个切入点,但是需要在数据连续性、行业小类划分、统计的经济指标范围方面进行衔接融合;基于经济普查数据引进EGSS统计框架可采取分阶段推进方式。     

Environmental accounting and statistics

The views expressed here are the author's and do not necessarily reflect an expression of opinion on the part of the United Nations. The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environment statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development.     

基于 SEEA 的自然资源资产核算指标的国际比较

本文从实物型、价值型自然资源资产账户及自然资源资产流量账户三方面对参照环境经济综合核算体系(SEEA)开展自然资源和环境经济核算的海外典型国家的核算指标进行比较分析,为编制我国自然资源资产核算框架提供参考借鉴。从五个典型国家的实践上看,各国的自然资源资产核算体系趋向与国民经济核算相对接;核算资源类别注重资源对社会经济的贡献度、资源数据可获得性以及资源核算的难易程度;核算账户及指标设置突出统计的实现,缺乏核算分析。基于此,本文提出,我国在开展自然资源资产核算时可借鉴国民经济核算的做法及已出台的各类资源分类标准,编制分类与综合资源核算账户、全国与地区专项资源核算账户;突出设置资源变化类指标,注重核算资源的流;探索编制自然资源资产生态账户,考虑实现资源核算指标与负债表指标的衔接,为自然资源资产负债表编制提供信息。     

Environmental accounting: Neo-classical framework or alternative?

Summary Traditional environmental accounting framework is based on a neo-classical economic theory that treats environmental assets and liabilities as if their contribution to economic acitivity were similar to that of conventional, marketed assets and liabilities. The environment is viewed as a producer of outputs consumed by other productive economic sectors. It is proposed in this article that the environment is not only a producer of outputs, but also an output itself. The environment requires not only its protection, but importantly its continual improvement. Under this framework environmental accounting as a discipline is split into two categories: corporate environmental accounting and social environmental accounting. Two information streams exist under this framework: products-oriented information and environment-oriented information.Dr Simon S. Gao is a Senior Lecturer in the Accounting and Finance Division of the Business School at Staffordshire University. He obtained a BA in Economics in 1993, and an MA in Accounting and Finance, in 1987, both from Shaanxi Institute of Finance and Economics, China. He was recently awarded a PhD from Faculty of Economics, Erasmus University Rotterdam (The Netherlands). His research intersts include among others, environmental accounting and reporting, environmental cost and risk analysis, and environmental asset management. He has published papers widely on accounting and finance issues.     

INTEGRATED MODELING FOR WATERSHED MANAGEMENT: MULTIPLE OBJECTIVES AND SPATIAL EFFECTS1

ABSTRACT: This paper presents an optimization framework for prioritizing sites for wetlands restoration on a watershed or landscape scale. The framework is designed for analyzing the potential environmental impacts of alternative management strategies while accounting for economic constraints, thereby aiding decision makers in explicitly considering multiple management objectives. The modeling strategy consists of two phases. First, relationships between the configuration of land use types in a watershed and valued ecosystem services are specified mathematically. Second, those functions are incorporated into a spatial optimization model that allows comparisons of the expected environmental impacts and economic costs of management strategies that change the configuration of land use in the watershed. By way of a stylized example, this paper develops the general structure of the framework, presents simulation results based on two production functions for ecosystem services, and discusses the potential utility of the methodology for watershed management.     

Review and challenges of policies of environmental protection and sustainable development in China

China is confronted with the dual task of developing its national economy and protecting its ecological environment. Since the 1980s, China's policies on environmental protection and sustainable development have experienced five changes: (1) progression from the adoption of environmental protection as a basic state policy to the adoption of sustainable development strategy; (2) changing focus from pollution control to ecological conservation equally; (3) shifting from end-of-pipe treatment to source control; (4) moving from point source treatment to regional environmental governance; and (5) a turn away from administrative management-based approaches and towards a legal means and economic instruments-based approach. Since 1992, China has set down sustainable development as a basic national strategy. However, environmental pollution and ecological degradation in China have continued to be serious problems and have inflicted great damage on the economy and quality of life. The beginning of the 21st century is a critical juncture for China's efforts towards sustaining rapid economic development, intensifying environmental protection efforts, and curbing ecological degradation. As the largest developing country, China's policies on environmental protection and sustainable development will be of primary importance not only for China, but also the world. Realizing a completely well-off society by the year 2020 is seen as a crucial task by the Chinese government and an important goal for China's economic development in the new century, however, attaining it would require a four-fold increase over China's year 2000 GDP. Therefore, speeding up economic development is a major mission during the next two decades and doing so will bring great challenges in controlling depletion of natural resources and environmental pollution. By taking a critical look at the development of Chinese environmental policy, we try to determine how best to coordinate the relationship between the environment and the economy in order to improve quality of life and the sustainability of China's resources and environment. Examples of important measures include: adjustment of economic structure, reform of energy policy, development of environmental industry, pollution prevention and ecological conservation, capacity building, and international cooperation and public participation.     

Feasibility of water purification technology in rural areas of developing countries

Water scarcity is threatening social and economic growth in rural areas of developing countries. There are potential markets for water purification technologies in these regions. The main focus of this article is to evaluate the social, economic and political feasibilities of providing water purification technologies to rural areas of developing countries. The findings of this research can serve as the basis for private investors interested in entering this market. Four representative regions were selected for the study. Economic, demographic, and environmental variables of each region were collected and analyzed along with domestic markets and political information. Rural areas of the developing world are populated with poor people unable to fulfill the basic needs for clean water and sanitation. These people represent an important group of potential users. Due to economic, social, and political risks in these areas, it is difficult to build a strong case for any business or organization focusing on immediate returns on capital investment. A plausible business strategy would be to approach the water purification market as a corporate responsibility and social investing in the short term. This would allow an organization to be well positioned once the economic ability of individuals, governments, and donor agencies are better aligned.     

构建建筑行业环境会计信息的思考

环境会计的研究落脚到建筑行业中,有利于在研究中加强环境科学与会计理论的结合,充分利用环境学中的技术方法,探索环境成本的核算方法,为建筑行业的发展提供一个有效管理工具,同时也为环境会计的建立寻找突破口做出创新创造条件.     

试论发展循环经济与新疆环境保护的关系

循环经济的理念就是经济发展与环境保护“双赢”的理论.以新疆为例阐述了发展循环经济与环境保护的关系,认为发展循环经济是新疆环境保护的重要途径,提出了新疆发展循环经济的建议.     

Environmental risk: Management strategies in the developing world

This paper describes a heuristic model which helps to relate a developing nation's environmental risk to the level of sophistication appropriate in adjusting management strategy to dealing with environmental hazards. The model takes into account three factors: the degree of risk, the stage of economic growth, and the sophistication of adjustment. The interrelationship of these factors is examined, and the role of international cooperation in establishing strategies is outlined.