A Study On Management And Accounting Of Environmental Resources Values

With the social and economic development, the sustainable development become the human choice due to environmental resource shortages becoming more and more serious,. The traditional system of national accounts (SNA) as a tool for analysis of the national economy does neither reflect the contribution of natural resources to economic development, the depletion of natural resources by human activities nor the economic losses caused by environmental damage. It leads to that the sustainable development principles are lack of the scientific basis for governmental decision making. This paper focuses on how to use the national economic accounting system to accurately reflect the values of environmental resources and the relationship between the economic development and environmental resources. It would provide a scientific basis for decision-making for sustainable development.The values, characteristics and constituents of environmental resources and the impact of environmental resources change on the welfare were analyzed based on environmental and resource economics, welfare economics and value theory, The models in environmental resource values were constructed with the core concept of Pareto optimality. The values of environmental resources were reflected in different ways. The qualitative and quantitative analysis of the interaction between environmental resources and economic development indicated that economic activity would inevitably bring about resource depletion and environmental degradation. Changes in environmental resource flow also had effect on the production and living. So the highly energy-intensive model of economic growth should be adjusted. The rational allocation of environmental resources and promoting regeneration and protection of resources would push economic and environmental sustainable development.The value accounting of environmental resources was constructed based on the current system of national accounts (SNA) and the United Nations system of integrated environmental and economic accounting (SEEA) theories. The connection system of internal accounts of the value accounting of environmental resources and the connection system of external accounts of SNA were established. The resource and environmental accounts, and environmental and consolidated accounts of economic accounting were designed. the indexes of the account connections were defined. A preliminary framework for the value accounting of environmental resources system was also proposed. Based on input-output theory, the input-output accounting of environmental resource values have been analyzed, extended and improved. So the factors of environmental resources were accounted into SNA.The valuation is the most critical factor in the value accounting of environmental resources. This study explored the basic principles and valuation process of value accounting of environmental resources. The valuation method and applications of natural resource and environmental values were specially evaluated. Based on the relevant data of Guangdong Province in 2006-2007, the loss of values in environmental pollution, and consumption accounting of water and mineral resources has been investigated. The total GDP in Guangdong Province in 2007 have also been adjusted. These results demostrated that the percentage of 3.81 in the GDP of Guangdong Province in 2007 was achieved by consumption of environmental resources. This part could not be included in GDP because it is the virtual value.. In fact, the GDP was adjusted for the 30,095.5 billion, which excluded virtual values achieved by consumption of environmental resources.The purpose of the value accounting of environmental resources is to accurately analyze the relationship of environmental resources and economic development and manage the value of environmental resources. That could promote the rational utilization of environmental resources in the economy and achieve national sustainable economic development. To analyze the value of environmental resources form the view both of the government and enterprises, the analysis methods based on game theory were used to discuss environmental tax issues and the approaches of environmental improvement. The management mechanism of environmental resource values is a comprehensive system. It need to use various means to coordinate the relationship between the economic and social development and environmental resource protection. We should prevent the excessive consumption of resources and dramatic degradation of the environment as possible as we can.