| The humans suffer from defeats of some policies in respect of the environment and development,so that nature resource depletion and environmental degradation are becoming increasingly serious. The main reason is that we have ignored the relations between environment and economy,as proved by many researches at home and abroad. To resolve it,we should introduce the concept of the sustainable development and review the relations between environment and economy in planning and policy making. Therefore economists and environmental scientists start to apply their tools to the fields of each other. The result is a dichotomy of the integrated environmental and economic accounting and the environmental indicators. The most representative research of the integrated environmental and economic accounting is the SEEA developed by UNSD et al in 1993. 1993SEEA is developed on the basis of the SNA principles. The score of SEEA is the environmental valuation. The integrated objective of SEEA is the environmentally adjusted macro-aggregates. SEEA tries to account for all environmental assets by using the internal satellite and the external satellite,and provides the physical and monetary data for the sustainable development. The basal framework of the theory is essential for establishing the system of the environmental indicators. We can get different indicator systems according to different frameworks. At present,there are two types of frameworks used by many countries. One is FDES developed by UNSD,the other is PSR developed by OECD. The researchers can provide the physical information and the relatively integrated information for the sustainable development by using the system of environmental indicators. If one wants to research the environmental indicator further,he has to know well environmental science,physics,biology,chemistry,and so on. At the same time,if one wants to research the integrated environmental and economic accounting further,he has to know economics and statistics well. As for me,I have learned and studied economic statistics for many years. So I will research the integrated environmental and economic accounting in the dissertation,although the indicator and the accounting belong to environment statistics.Many scholars have dived into this field at home and abroad since 1980s,especially after SEEA was published in 1993. They have issued a lot of valuableachievements. But the research of this field seems to be stagnant at home recently. The main achievements focus on discussing the environmentally adjusted macro-aggregates and the input-output accounting. The research not only is limited to a confined scope, but also in dire need of a further and deeper study. In addition, the ardor for research is going down. However, I know that the important precondition to win more valuable achievements is that I can't be scared of the hardship but have to stand up to it. This dissertation aims at analyzing, reviewing, and studying the relative issues on the basis of the achievements in existence, and clarifies my own points of view. I wish I could promote the research level of the integrated environmental and economic accounting at home, and contribute a little effort to it in my power.The dissertation includes 7 chapters, the logical relation of which is shown as follows:Chapter 1 Research summary of integrated environmental and economic accountingChapter 2 Research of basic questionsChapter 3 Research of accounting issue of environmental protectionChapter 4 Research of valuation techniques of environmental assetsChapter 5 Research of valuation techniques of environmental degradationChapter 6 Environmental adjustment to macro-aggregatesChapter 7 Research of applications of integrated environmental and economic accountingChapter 1 firstly reviews the research status of the integrated environmental and economic accounting at home and abroad, and puts forward the issues deserving to beresearched on this basis. Then it goes deep into the meaning of integrated environmental and ec...
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