中国环境经济核算体系（CSEEA）研究

【作者】 徐渤海；

【导师】 李金华；

【作者基本信息】 中国社会科学院研究生院 ， 会计学， 2012， 博士

【摘要】 本文主要围绕CSEEA体系的构建及其具体内容进行论述的，旨在对中国的环境及资源状况进行衡量，对环境及资源的动态变化进行测算，以及体现环境、资源对经济发展的作用。1.中国环境经济核算体系（CSEEA）的产生在中国环境经济核算体系的建立过程中，SNA2008（国民经济核算体系,2008）以及SEEA2003（环境经济综合核算手册2003）具有不可忽视的作用。SNA由联合国、欧洲理事会、国际货币基金组织、经济发展与合作组织、世界银行等五大机构共同颁布的经济核算综合手册。目前通行的2008版SNA提出了经济核算的一整套核算框架、核算方法及指标体系，采用账户表、矩阵表等工具针对国民经济运行过程进行了系统而全面的刻画。SEEA的产生源于人类对环境、资源对经济重要性的深刻认识。随着环境问题及资源问题日益突出，人类再也无法对环境资源问题视而不见。为此，联合国颁布了SEEA2003，以便对各国的环境经济核算进行指导。该手册对环境经济核算的基本理论架构进行了初步设计。主要内容包括四个部分：实物及复合账户体系、环境与资源相关经济活动的核算、主要资源核算以及环境耗减、退化等对经济总量指标的折算。其主要缺点也非常明显，比如逻辑上的系统性及连贯性不强，无法针对具体的一国开展环境及资源核算，对一些具体实际的环境及资源问题并未给出相应的解答。这一切都促成了CSEEA框架体系的出现。笔者结合了SNA及SEEA所提供的方法、指标体系以及核算框架，利用部分环境经济学、宏微观经济学的部分最新理论成果，通过将SEEA中的基本内容重新加以整合，使之逻辑上更富于系统性连贯性。2.本文的创新及主要成果本文构建的CSEEA相对于现有的SNA及SEEA，无论从理论上还是方法上都进行了大胆的调整更新，并不断通过实例进行演示说明。总的来看，CSEEA具有如下创新点：（1）理论上的创新本文所设计的CSEEA并没有完全废弃SNA的相关理论及框架体系。由于它是对环境及资源在中国的经济条件下进行了核算框架方面的设计，因此对SNA的重要经济分类、核算方法、核算原则仍然有选择地加以吸收借用。可以说CSEEA是对SNA核算理论、框架及方法在环境及资源核算方面的进一步拓展深化。同时，对于SEEA，CSEEA除了沿用其中的部分概念、分类及原则之外，对主要内容也相应进行了调整，分成以下四个部分加以阐述：自然环境核算、自然资源核算、环境及资源同经济相互关系、CSEEA同SNA、SEEA三者关系分析。显然逻辑上更加清晰，条理上更为明确。同时，CSEEA对SEEA所提出的部分问题进行了解答。理论上更趋完整，也更具有实践上的可行性。此外，CSEEA对环境经济学、经济学的部分理论都进行了有益的探索，将其合理地运用于中国环境核算体系的框架之中。（2）方法上的创新在CSEEA中，笔者熟练运用了会计学、统计学、计量经济学的一些方法。使得国别环境经济核算体系（X-SEEA）的方法库更加多样，为将来形成统一的X-SEEA核算框架奠定了坚实的方法论基础。除了沿用了会计学中的账户表、矩阵平衡表等工具，将其应用于CSEEA的体系设计中外，本文还大量应用了统计学的有关方法。例如在对自然环境进行核算时，文章利用环境质量指标体系，采用功效系数法、层次赋权及加权平均等统计分析方法对某一地区的环境质量进行了综合测算。并且，本文还采用了部分计量经济学的有关方法探讨环境、资源同经济三者之间的关系。如采用因果关系检验的方法定量考察环境质量、资源消耗与经济重要指标的关系；采用面板数据分析的方法考察各地区跨年度环境质量、资源及总产出之间的模型关系。总的来看，本文最终取得的主要成果有以下几点：（1）本文各个章节逻辑上前后关联，相互对应，建立起条理分明、完整有序的中国环境及资源核算体系框架。在CSEEA的构建过程中，既有对自然环境、自然资源等重要组成部分的统计测算，也有对环境污染、环境保护的具体核算；更涵盖了SNA、SEEA、CSEEA等核算体系的比较。（2）形成了一整套适用于中国环境经济综合核算的方法体系。笔者在进行中国环境经济核算框架体系的设计过程中，以环境经济学、SNA、SEEA的基本理论为依托，将统计学、计量经济学的有关方法应用于核算体系的构建当中，形成了独特的环境核算方法体系。（3）对中国环境经济核算过程中出现的部分问题给与了解答。比如对环境污染的评估、环境质量的衡量等。更多还原

【Abstract】 This thesis focused on the construction of the whole system and detailed contents of CSEEA,whose purpose is evaluating Chinese environment and resources situation, measuring the dynamicchanges of environment and resources, and showing the value of environment and resources toeconomic development.Ⅰ. The foundation of CSEEAIn the process of constructing the CSEEA, SNA2008(the System of National Accounting2008) and SEEA2003(Integrated Environmental and Economic Accounting2003) played animportant role.SNA is the System of National Accounts compiled by the concert efforts of the UnionNations, European Commission, International Monetary Fund, Organization for EconomicCo-operation and Development, and the World Bank. The current widely accepted version2008proposes a set of accounting frameworks, accounting methods, and indicators system, portrayingcompletely and systematically the economic operation of a nation by resorting to such tools as theaccount tables, matrixes, etc.The emergence of SEEA resulted from people’s profound understanding of the importance ofenvironment and resources to the economy. The SNA focusing on GDP has a great effect at first,becoming the best method in the measurement of the performance of economic operation.However, with the appearance of serious problems in environment and resources, people can nolonger ignore them. Consequently, the Union Nations issued SEEA2003in order to direct theenvironmental and economic accounting of every country. This manual designed briefly basictheoretical structure of environmental accounting, which includes four parts: Physical and hybridflow accounts, Economic accounts and environmental transactions, Asset accounts in physical andmonetary terms, and Extending SNA aggregates to account for depletion, defensive expenditureand degradation. But it has salient shortcomings, such as the weak logic and bad coherence, so thatit cannot be applied directly to the practice of environmental and economic accounting for aspecific country. Furthermore, it gives no answers to some particular problems in the accountingprocedure.All the above reasons lead to the birth of CSEEA. Based on the methods, indicators system and accounting framework provided by SNA and SEEA, this thesis readjusted the main contentsof SEEA to make them more systematic and coherent with the help of new research fruits ofenvironment economics, microeconomics and macroeconomics.Ⅱ. The innovation of CSEEACompared to the present SNA and SEEA, this thesis made innovations both theoretically andmethodologically, illustrating with vivid cases and examples. On the whole, CSEEA hasinnovations as follows:a) The innovation in theoryThe CSEEA designed in this thesis didn’t abandon the related theories and frameworks ofSNA completely. Because it is designed to set up the frameworks of environment and resourcesaccounting according to Chinese condition, some important economic categories, methods andaccounting principles in SNA are absorbed and used selectively. In a certain degree, CSEEA is theexpansion and extension of the SNA system in the field of environment and resources accountingas to its theory, framework and methods.Meanwhile, CSEEA continues to use some concepts, classifications and principles in SEEA,but make many adjustments to its main contents. It includes four parts: natural environmentalaccounting, natural resources accounting, the relationship between environment, resource andeconomy, the analysis of CSEEA, SNA, and SEEA. Obviously, its logic is clearer, and theorganization is better. CSEEA also answers some questions proposed in SEEA. On the whole,CSEEA is more intact in theory and more applicable in practice.Furthermore, CSEEA probes some theories of environmental economics, microeconomicsand macroeconomics, and introduces them into the system of Chinese environmental accounting.b) The innovation in methodsIn designing the CSEEA, the thesis employs some methods of accounting, statistics, andeconometrics. Thus, it makes the pool of methods of environmental accounting for a specificcountry more sufficient, which will build a solid foundation for future more integrated system ofX-SEEA.Specifically, in designing the system of CSEEA, the thesis uses accounting tables, matrixbalance tables in accounting, and some methods in statistics. For instance, in order to measure thenatural environment, the thesis set up an indicator system of environmental quality, using the efficacy coefficient method, AHP method, and weight average method to measure a region’senvironmental quality.In addition, this thesis analyzes and researches the relationship among the environment,resources and economy with the use of econometric methods, e.g., using causality test method toexamine the relationship among environmental quality, resources consumption, and importanteconomic indicators; and employing the modal of panel data to analyze the modal relationship ofsome variables including environmental quality, resources consumption, and aggregate output ofdifferent years.Ⅲ. The final fruits of this thesisIn conclusion, the final fruits are as follows:a) Every chapter and sector in the thesis is logically related and coherent, finally setting up awell-organized framework of Chinese environmental and resource accounting system. In thesystem of CSEEA, there exists the accounting system of important components including thenatural environment and natural resources, the accounting of pollution and environmentalprotection, and comparison among SNA, SEEA and CSEEA as well.b) The thesis introduces a whole set of methodological system adapted to Chineseenvironmental and economic accounting. In the designing of CSEEA, the thesis depends on thebasic theories of environmental economics, SNA and SEEA, and applies some methods ofstatistics and econometrics to the construction of the accounting system, resulting in a particularmethodological system for environment accounting.c) The thesis gives answers to some questions arising in the construction of CSEEA, such asthe evaluation of pollution, the measurement of the environmental quality, etc.更多还原