Research On The Comprehensive Economic Accounting System For Resource And Environment

Current common national economic accounting system has significant drawbacks: economic activities and environment are disconnected; effects of resource and environment on economic activities or effects of economic activities on environments are overlooked. A new accounting system including both environments and economic activities, Green GDP, is a vital index for macroeconomic control and sustainable development. While the concept that national economic accounting system should include natural resources and environment is internationally accepted, the way how natural resources and environments will be involved needs to be addressed immediately.Design of national economic accounting system of China started in 1986. The accounting of natural resource has been carried out since 1988 in China, but the accounting system for natural resource and economic activities have not been established so far. An accurate accounting system for revenue and fortune can lead to the right decision making on economics and environment, which is very meaningful for sustainable development of China.Based on research on the Integrated Environmental and Economic Accounting Handbook (SEEA) 2000 by United Nations Statistics Division Environment Statistics Section, this dissertation introduces the content, the accounting method and the integration frame work of environment and economic activities and points out their drawbacks. According to the frame of national accounting system for environment and economics of China published in 2004, the current accounting system is analyzed and new idea and method for accounting of resource and environment of China are proposed. Shanghai is taken as the subject of this dissertation. Fully considering the natural resource of Shanghai and its environment basics, a comprehensive accounting method for Shanghai's natural resource, environment and economic activities is suggested by SEEA. Furthermore, this method is used to analysis the data of Shanghai in 2002. The effect of consuming of resource and environment on GDP of Shanghai is counted and the 2002 green GDP of Shanghai is calculated and concluded. From the example analysis of Shanghai, the discrepancy between the currently implanted resource and environment statistic data in China and SEEA is pointed out. This has a promising application for improving the statistic work for the natural resource and environment of China so that a better reference for the accounting system of r resource , environment and economic activities is available.