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。     

Modelling trends in woody vegetation structure in semi-arid Australia as determined from aerial photography

Accounting of carbon stocks in woody vegetation for greenhouse purposes requires definition of medium term trends with accurate error assessment. Tree and shrub cover was sampled through time at randomly located sites over a large area of central Queensland, Australia using aerial photography from 1945 to 1999. Calibration models developed from field data for the same land types as those represented within the study area allowed for the extrapolation of overstorey and understorey cover, basal area and biomass values and these were modelled as trends over the latter half of the 20th century. These structural attributes have declined over the region because of land clearing with values for biomass changing from a mean of 58.0(+/-1.2)t/ha in 1953 to 41.1(+/-1.0)t/ha in 1991. The biomass of Acacia on clay and Eucalypt on texture contrast soils land types has declined most dramatically. Within uncleared vegetation there was an overall trend of increase from 56.1(+/-1.2)t/ha in 1951 to 67.6(+/-1.3)t/ha in 1995. The increase in structural attributes within uncleared vegetation was most pronounced for the Eucalypt on texture contrast soils and Eucalypt on clay land types. It was demonstrated that the sites sampled were representative of their land types and that spatial bias of the photography, undetected tree-killing, sampling error, inherent variability of structural attributes and measurement error should not have impacted greatly on bias or precision of trend estimates for well-sampled land types. Certainly the errors are not likely to be substantial for trends averaged over all land types and they provide an accurate assessment of the magnitude and direction of change. The technique presented here would appear to be a robust means of accounting for the above-ground woody component of woodlands and open forests and will also contribute to a broader understanding of savanna dynamics.     

Measuring the wealth of nations

The sustainability of development is closely linked to changes intotal per capita wealth. This paper presents estimates of the wealth of nations for nearly 100 countries, broken down into produced assets, natural resources and human resources. While thelatter is the dominant form of wealth in virtually all countries,in low income natural resource exporters the share of natural resources in total wealth is equal to the share of produced assets. For low income countries in general, cropland forms thevast majority of natural wealth. The analysis suggests the process of development can be viewed as one of portfolio management: sustainable development entails saving the rents fromexhaustible resources, managing renewable resources sustainably,and investing savings in both produced assets and human resources.     

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。     

环境防护活动经济核算研究--以巴州地区为例

越来越多的国家将可持续发展战略作为其在2l世纪的主要发展战略，随着这一战略开始实施，学者们对环境统计和环境经济核算给予了前所未有的关注。但环境统计和环境经济核算在世界上仍然是一个新的研究课题。本文以巴州地区为例，对环境经济核算中的环境防护活动经济核算进行了研究，给出一种粗略的估算方法。     

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.