环境经济综合核算体系（SEEA）理论与方法探析

【作者】 袁勇；

【导师】 宋旭光；

【作者基本信息】 东北财经大学 ， 统计学， 2003， 硕士

【摘要】 环境与经济之间有着复杂的联系，它们相互影响、相互作用。一方面，环境为经济生产提供投入，另一方面，经济活动会对环境形成压力。因此，我们需要建立一个同时涉及经济与环境的账户体系，以便检查哪里存在压力，以及如何去减轻或者解除这种压力。因此，研究环境与经济综合核算问题非常必要。 本文第一部分着重指出现有的国民经济核算体系所存在的五种固有缺陷，我们认为，其缺陷实质是，没有将环境资产和环境产品作为经济过程的一部分而加以考虑，同时也没有将经济活动产生的剩余物作为一种非意愿性产品加以对待。 第二部分回顾了国际国内环境核算理论与实践的发展，论述了SEEA各个版本所包含的内容。SEEA各版本相对独立，又由低到高层层递进。版本越高，认识层次就越高，核算的复杂性就越强。 第三部分系统剖析了SEEA2003的账户体系，评述各个账户对环境因素的处理。这些账户包括了综合流量账户、收入与资本账户和混合的国民账户。 第四部分系统分析了SEEA核算内容，扩展了现有国民经济核算的资产范围，从福利角度研究环境问题，并对环境费用做出了正确的处理。环境经济综合核算体系将环境与经济信息较为完整的纳入核算框架之中，度量了环境对经济的冲击以及经济对环境的影响。更多还原

【Abstract】 There are complicated relationships between environment and economy. The environment is not only used as an input by the economy. Increasingly, activities are undertaken with the deliberate intention of putting pressure on the environment. Thus, we need to use the accounting structure which relates them to examine where pressures exist, and to alleviate or relieve these pressures. So we need to research Integrated Environmental and Economic Accounting.Section 1 emphasizes the innate defect, which in fact does not take environment asset and environment product as parts of economic process and residual coming from economic activities as an output into account in the original System of National Accounts.Section 2 dates back to the development of the theory and practice of international and national environmental accounting and also discusses the content of various versions of SEEA, which are relatively independent and augment one by one. The more updated the version, the higher hierarchy it reaches and the more sophisticated the accounting becomes.Section 3 analyzes systematically the accounting system of SEEA 2003 and comments on the transaction of each account to the element of environment. These accounts includes Summary flow accounts, income and capital accounts, and hybrid national accounts.Section 4 makes a systematic analysis of the objects of SEEA accounting and extends the range of assets for the national accounts. It studies the environmental issue for the aspect of welfare and deals correctly with environmental expenditure. Integrated Environmental and Economic Accounting brings perfectly the environmental and economic information into the frame of accounting and measures the impact of environment to economy and conversely economy to environment.更多还原