Study On Issues Of Integrated Enviromontal And Economic Accounting

The purse of the Integrated Environmental and Economic Accounting (commonly referred to as SEEA) is to illustrate the relation between the ecosystem and economic system on the base of the System of National Accounts. This paper applied itself to study several issues on the base of handbooks of the Integrated Environmental and Economic Accounting issued early or late by the institutions such as U.N.Firstly, the paper studied the feasibility of the methods for the Resource Rent's measurement. In the SEEA-2003, three methods are recommended such as the"appropriation method","resource rent derived from PIM calculation"and"resource rent derived from capital service flow calculations". This paper thinks that, among the three methods mentioned above, the two ones except the Appropriation Method depend on the assumption that the GDP of a country includes not only the specific value of resource consumed in production such as taxes on resource and rent on land, but includes some implicit ones that go into neither the taxes on resource nor rent on land, but truly being included in GDP. Logically, the Appropriation Method called as direct one is only used to calculate the specific Resource Rent, but the implicit ones should be calculated by those indirect methods. But after analyzing theoretically and empirically, the paper holds that there is no reason to think it true that the GDP of a country or a region includes any implicit Resource Rent except the two forms of taxes on resource and rent on land. In the light of this conclusion, the two indirect methods of estimating Resource Rent recommended in the SEEA2003 are open to question. Secondly, aiming at exploration of the evaluation methods on "environment degeneration", this paper made a detailed study on the construction and application of the "Green Economic Model". After having analyzed the evaluation methods on "environment degeneration" recommended by SEEA, this paper thought that because of the disparity of the underlying theories, the outcomes of different methods' calculation are different in essence, and some method even takes some assumption as the premise and has the informant give a "subjective" price for a certain environmentservice on no budget constraint. Obviously, because this basic price is very different to the objective price in the System of National Accounts, we can't give an environmental regulation for the related economic value in the System of National Accounts if we based on the theory lack of objectivity. So this paper constructed a "Green Economic Model" creatively and advanced a conception and calculation method for the green GDP. At last, according to the "structural regulatory cost" theory on the "environment degeneration", we can get the value of "environment degeneration" by using the real GDP to subtract green GDP. This is the contribution to the calculation of the environmental cost and it is also the emphasis in the study.Thirdly, this paper made a discussion of the calculation of the expenses on the environmental protection. The expenses on the environmental protection are another important theme in the Integrated Environmental and Economic Accounting. After reviewing the methods of the calculation of the expenses on the environmental protection, this paper made a detailed study on the controversies about the calculation of the expenses on the environmental protection and some misunderstandings on it.Fourthly, on the based of the previous study, this paper made a discussion on the construction of the Green Economic Account System. Based on the SNA and various methods on the calculation of the environmental cost, this paper aimed at regulating the traditional economic gross indexes, and made a discussion on the construction of the System of Green Economic Accounts in detail.This paper made an explanation on the main innovation, the limitations and future application of the green economic model. The innovations of this paper can be concluded in four aspects as follow:1. This paper made a comprehensive valuation of the methods for the Resource Rent's measurement recommended by SEEA-2003 from both theoretical and empirical perspectives for the first time.2. This paper constructed a Green Economic Model and made an application of it to the calculation of the value on the environmental degeneration.3. This paper advanced and constructed conception and calculation method of the"Price Effect" and "Output Effect" on the resource products. 4. This paper tried to construction of the "Green Economic" account system. The author thought that the application of the "Green Economic Model" would face many difficulties such as the mining amount of the natural resource and the construction of the "supply and demand model" about the resource product. At last this paper made a prospect of the application of the Green Economic Model.