A Study On Accounting And Measurement Of Resources And Environment Value

Since 1970s, with the quick growth of modern economy, the problems of dwindling nature resources and rapid environmental degradation have become bottlenecks to economic and social life in many countries. The problem of sustainable development has ever been an important value measurement is the core. The situation has drawn the attention of researchers and government officials. Consequently, the problem of resources and environment value measurement is under heated discussion by researchers at abroad. At the same time, the nearly past 30 year's extensive and quick economic growth deteriorated environment degradation.Under this situation, a thorough study on the problem is of urgency necessity and of far-reaching theoretic and practical significance. For the following reasons, the study is necessary.First, the current situation has determined statistics and accounting of resources and environment to be a long-term study focus to economists and statisticians. Despite of breakthrough in environment value measurement, resources and environment value accounting is a field waiting to be plowed. Particularly, owing to the variety of natural resources, the value measurement standard and method need further study. This urges us to lay great attention to environment.Secondly, the organic combination of national accounting and measurement, which is carried out through the systems of resource and environmental economics and national accounting. The defect and inadequacy of the systems hinder the quality of resources and environment measurement. Though some of it has been absorbed in national accounting, difference can be seen in catalogue, metric standards, statistic rules and methods, a big data of resources still cannot be immediately applied in national accounting. Therefore accounting is restrained. Furthermore, the original SNA system is in no means a reflection of welfare standard. This compels us to improve and perfect SNA standard by suitable environment measurement technique. Based upon this, we should implement effective policies of resources and environment value compensation and accounting rales so as to help the harmonious development of national economy and national environment.Thirdly, the self-improvement and compensation of national economic accounting system needs the aid of environmental economic value measurement. The UN's improve SNA has absorbed comprehensive economic accounting in from of an additional system. Thus SEEA has initially taken form. But it is only a starting and should be regarded as "in-the-making". So many problem of environmental accounting are still being debated in SEEA, awaiting improvement and further research.The significance of the study mainly lies in:The topic is of theoretic and practical the SEEA international reform or to the sustainable development of China which is undergoing an economic transforming period. In term of theoretic innovation, the thesis absorbs the up-to-date advanced and effective methods of value measurement, follows the way from the genital to specific and from theory to application, and combines overall analysis and port ional analysis, static state and dynamic state, and accounting and rules, therefore, the thesis is ethologically significant for the unification of measurement standard, and for the clarification of complicated situation of resources and environment so as to speed up the study on the resource and environment values. As for accounting, the concrete value measurement must depend on the effective and reasonable statistics of resources and environment accounting to different catalogues and sectors. After aggregation, the result can be useful part of accounting system. So, it will combine environmental economics and national accounting and find a reasonable channel for the communication of the two branches of study. Meanwhile, it also makes it an organic body of study ecology, accounting, and welfare economics. As for environment control, the result measurement will provide basis for government. With the participation of economic, executive and legal polices, the result will help to realize the maximum of resource and environment control and to achieve the reasoned allocation of resources. The policy of compensation to resources and environment should be adopted for the sake of sustainable economic development.With national accounting as the main, starting from Hicks Utility, the thesis will establish the relationship of environmental resources and economic by the employment of Lagrange's Method and marginal equilibrium conditions. Then, the thesis absorbs the technique of value measurement in econometrics, and straightens out the connection between resources and environment value accounting and concrete index sign to expand the dynamic technique of resources and environment accounting for a further analysis of the security system and policy designing of resources and environment compensation. Finally, the thesis organically combines into a whole the welfare ideas, the sustainable development ideas and system of economical regulation and interprets resources and environment system macroscopically and microscopically.The content of research includes:Chapter I besides the literature review sets for the purpose, basis and significance of the present research, methodology of the thesis. Chapter II analyzes the dialectic relationship between resource and environments value and economy. ChapterIII dwells on the subject-matter of resources and environment value measurement. ChapterIV introduces the specific methods of resources environment in national accounting and their application. Chapter V concerns the statistics of the concrete resources and environment value index and application. ChapterVI beginning with the dynamic state of resources and environment value introduces and analyzes the dynamic methods and their application. ChapterVII puts forwards some suggestion concerning with resources and environment value compensation system. The thesis concludes in ChapterVIII points out the problems and the things to be perfected in the study and direction for further research.In all, based upon the predecessor researcher's results, the writer of the thesis advances a comprehensive and dynamic framework for resources and environment value accounting. The innovations are as following.First, Beginning from welfare value, the research has regulated the connotation of resources and environment values system including general index and concrete index in resources and environment accounting. A comprehensive (including specific accounting technique and system) and dynamic resources and environment value measurement system has been shaped. The research has discussed EDP and PFA (residuals) in particular. Secondly, on the basis of organizing the traditional accounting, the research has enriched the means of resources and environment value measurement by the of new measurement techniques in order to get a true and precise value of resources and environment. Thirdly, the research constructs the dynamic ideas of resources and environment value and analyzes the dynamic news techniques in regards of the periodic fluctuation and predication of accounting index. Lastly, the thesis talks about the problem of environment tax in the light of game theory and the problem of rights to pollute in the aspect of property right. Besides, the writer argues for government bonds as a means to compensate resources and environment value in particular.After all, what the thesis have been done is merely an improvement and complement to resources and environment value and have many defects which are not avoidable. So, we will still have many works to do.