从可持续发展看地区环境经济核算的必要性

可持续发展这一概念的出现 ,标志着人类对自然资源利用的短期行为和意识正被维护环境的长期概念所取代。在这一概念的内涵中 ,加以维护并长期保持完好的环境不仅是实现自然环境平衡的需要 ,也是自然资源能够持续地应用于人类的保证。环境经济核算就是以货币化的方法揭示自然资源及环境与经济的特定关系 ,并为可持续发展的综合测度提供基本的数据依据。     

Consumption-based emissions accounting: the normative debate

ABSTRACT

The normative debate surrounding consumption-based emissions accounting, conceived of as a method for constructing national emissions inventories, is investigated. The focus is to examine whether such accounting would be more just than the current method of production-based accounting. It is argued that there is no good reason to think that consumption-based accounting would be less just, and some reason to think that it would be more just. The consequences of this for the overall question of whether to adopt consumption-based accounting are also investigated.     

高校会计制度与公共财政体制改革衔接性研究

2009年,财政部拟定了新《高等学校会计制励（征求意见稿）,要求核算能提供预算管理需要的预算收支信息,增加了与公共财政改革相关的会计核算内容,但高校会计制度（征求意见稿）与公共财政体制依然存在着衔接不当问题。从公共财政体制改革对高校会计的影响出发,解读了高校会计制度（征求意见稿）与财政改革的衔接性,分析了高校会计实务中存在的与公共财政改革不协调的问题,并提出了相应的解决措施。     

基于社会经济核算矩阵的江西省氮磷减排调控方案研究

通过编制江西省2002年包含环境账户的社会经济核算矩阵(ESAM)研究了江西省征收排污费与分类实施氮磷营养盐减排补贴对18个产业生产收益的影响。研究结果表明:不同氮磷减排调控方案对各产业产值的边际影响存在差异。总体上看,除部分服务业,调整氮磷排污费的征收标准对各部门生产收益的整体影响并不大,氮磷排放越少的产业受调控影响的产值变化较大;而调整氮（或磷）营养盐的减排补贴对各产业生产收益的边际影响较为显著,氮（或磷）排放越多的产业生产收益增加幅度越大,污染治理部门及其他氮（或磷）排放不太相关的产业生产收益变化甚微。综合比较3种减排调控方案,实施氮磷营养盐减排补贴对江西省产业发展影响最为显著     

我国会计准则与国际会计准则无形资产会计处理的比较与分析

在知识经济不断发展的今天,企业无形资产的比例与重要性日益提高,我国现行会计准则中有关无形资产的许多规定与国际会计准则的规定存在明显差异,这便造成无形资产在总体规模、发展水平、经营效率等方面与发达国家有很大差异,而会计信息使用者越来越关注无形资产的状况,以便做出合理的决策。在这种背景下探讨我国无形资产会计准则与国际会计准则的差异具有重要意义。     

A new and integrated hydro-economic accounting and analytical framework for water resources: a case study for North China

Water is a critical issue in China for a variety of reasons. China is poor of water resources with 2300m(3) of per capita availability, which is less than 13 of the world average. This is exacerbated by regional differences; e.g. North China's water availability is only about 271m(3) of per capita value, which is only 125 of the world's average. Furthermore, pollution contributes to water scarcity and is a major source for diseases, particularly for the poor. The Ministry of Hydrology [1997. China's Regional Water Bullets. Water Resource and Hydro-power Publishing House, Beijing, China] reports that about 65-80% of rivers in North China no longer support any economic activities. Previous studies have emphasized the amount of water withdrawn but rarely take water quality into consideration. The quality of the return flows usually changes; the water quality being lower than the water flows that entered the production process initially. It is especially important to measure the impacts of wastewater to the hydro-ecosystem. Thus, water consumption should not only account for the amount of water inputs but also the amount of water contaminated in the hydro-ecosystem by the discharged wastewater. In this paper we present a new accounting and analytical approach based on economic input-output modelling combined with a mass balanced hydrological model that links interactions in the economic system with interactions in the hydrological system. We thus follow the tradition of integrated economic-ecologic input-output modelling. Our hydro-economic accounting framework and analysis tool allows tracking water consumption on the input side, water pollution leaving the economic system and water flows passing through the hydrological system thus enabling us to deal with water resources of different qualities. Following this method, the results illustrate that North China requires 96% of its annual available water, including both water inputs for the economy and contaminated water that is ineligible for any uses.     

The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey

This article responds to Gray’s (2002) call for normative research on social and environmental accounting (SEA) and Parker’s (2005) call for active engagement in the process of designing SEA systems. More specifically, our investigation focuses on the study of boundary setting for triple bottom line (TBL) reporting, an issue that has been given more attention by practitioners than by researchers. The study reviews the consequences of boundary setting for the discharge of organizational accountability, from which it develops a framework to investigate TBL reporting boundaries and then reports on an empirical survey of best practice. It concludes that organizations are strategically setting and disclosing their boundaries instead of discharging their accountability and argues that such strategies have far-reaching consequences, because reporting boundaries are not only reflective of organizations but also have a constitutive role in their definition. A further consequence is that it calls into question the use of voluntary labeling, such as “in accordance” with Global Reporting Initiative; one implication being that further research into technical developments in TBL reporting could contribute to the discharge of organizational accountability.     

Environmental accounting for waste management: A study of local governments in Australia

Local governments in Australia, especially in large urban areas, have faced a challenge of the growing quantity of waste generated and the diminishing space for waste disposal in recent years. The central government has demonstrated the importance of developing strategies to make full environmental costs and impacts of waste disposal and material recovery accountable for waste management decision-making. However, research into this field is limited. This paper investigates environmental accounting practices in local government waste management. From a survey conducted with local government authorities in New South Wales (NSW) Australia, it is found that overall the level of direct waste flow and activity accounting is higher than the level of hidden and external environmental cost accounting, though local governments tend to identify and use more physical information associated with waste flows and activities than relevant monetary information. External environmental impacts of waste disposal are often overlooked and show the lowest level of practices. The survey results also indicate that urban local governments have taken more environmental information into account than rural local governments, but such difference is not significant between local governments of different sizes. The complexity of waste technical services and operations is confirmed to have a positive and significant effect on the level of environmental accounting for waste management across local governments surveyed.     

Evaluation of the First Phase of Sulfur Dioxide and Nitrogen Oxides Provisions of the 1990 Clean Air Act: A Plant-Based Approach

Electric power generating plants that use coal were among the key targets of Title IV of the 1990 Clean Air Act. Under the first phase of the act, 110 coal-fired electric power plants were required to reduce their sulfur dioxide emissions by 1995 and nitrogen oxide emissions by 1996. Phase 2 of the act requires even greater reduction of sulfur dioxide emissions by 2000 and nitrogen oxide emissions by 2008. This study examines whether the 107 targeted plants (three plants went off-line) have achieved the desired sulfur dioxide and nitrogen oxide emission levels. The analysis of sulfur dioxide is based on data from 1990, 1995, and 1999. The findings show that although sulfur oxide increased by 3% from 1995 to 1999, it decreased by 45% over the 1990–1999 period at the firm level for the targeted firms. The findings also indicate that the overall reduction in sulfur dioxide was achieved by utilizing low sulfur coal and by purchasing emission allowances. So far as nitrogen oxides are concerned, there has been a reduction of 14% over the 1990–1999 period, of which 7% was achieved during the 1995–1999 period. An evaluation of emissions at the plant level indicates that several plants do not meet the emissions level for sulfur dioxide or nitrogen oxides. These results provide a mixed scorecard for reduction in emissions both for sulfur dioxide and nitrogen oxides. Even though there is reduction in the emissions on an overall basis at the firm level, several plants that have not been able to reduce emissions deserve special attention to meet the goals of the act in reducing emissions.     

江苏省自然资源核算及对GDP的修正—以水、大气资源为例

传统国民经济核算体系对资源环境的忽视是造成当今资源环境问题的主要经济学原因,对江苏省自然资源（以水、大气资源为例）核算的结果表明,以GDP为主要衡量指标的传统国民经济核算体系过高地估计了江苏经济增长水平,江苏经济增长存在着较为严重的环境负债,以经资源环境调整的绿色GDP（或称EDP）取代传统GDP,构建可持续发展衡量指标与核算体系,应是目前可持续发展工作的关键。