Research Of Method And Application On Environmental Value Accounting

Based on today’s increasingly severe environmental problems, sustainable development is the only choice for human being. Sustainable economic development depends on people’s understanding about environmental value. Since1993, the United Nations and other international organizations in the establishment of SEEA on the basis of the SNA, which has released three options SEEA1993, SEEA2000and SEEA2003trying to evaluate precisely the relationship between the environment and economy. However20years passed, SEEA has not yet officially systematically implemented in any country. There are many reasons for that, and SEEA still not perfect is one of the reasons. Another two fundamental reasons are the weakness of environmental physical volume statistics and the lack of environmental valuation methods.In this article, what have done and possible innovations is the following:First, types of environmental product value are divided. This article makes a distinction between these two concepts of environmental assets and environmental products, in the past, people always divide the value by environmental assets, This article divide the value by environmental product into natural attributes value and social attribute value, and pointed out the environmental value accounting to accounting only natural attribute value does not include the value of social attributes.Second, the scope and principles of accounting has been defined. This article consider the scope of the accounting should be defined based on the principles of market price, comparability and feasible implementation, the scope conclude mineral and energy resources, water resources, biological resources and land resources. Accounting content are natural resources stock value accounting, resource depletion value accounting and environmental degradation value accounting.Third, a comparative analysis of the existing method of valuation of resources value accounting and suggestions for improvement methods. This article make a detailed comparison of assumptions, advantages and disadvantages and applicable of the net present value method, net rent method, user cost approach and income method. Propose an improved method of valuation of a resource:the net present value model correct by price. This approach is more general form of the original net present value method and net rent method, do not need to make too many assumptions on price growth.Fourth, a comparative analysis of the existing method of valuation of environmental degradation value accounting and suggestions for improvement methods. In this article, a summary of the ideas and limitations of the several methods based on the damage, concluding that environmental degradation value accounting flawed method based on the damage, the imputed treatment cost accounting is the more realistic choice. And an improved estimate of the imputed treatment cost:The treatment cost coefficient method correct by difficulty of management.Fifth, based on improved resource valuation methods to define the specific formulas of value accounting of different type’s resources; and based on improved method of imputed treatment cost valuation to define the specific formulas of value accounting of different type’s environmental pollution.Sixth, depending on the specific accounting formulas, and environmental statistics in the physical volume of data in Zhejiang Province, estimated the value of the stock and depletion value of natural resources, and evaluated control cost of Zhejiang Province industrial pollution, obtained the stock value of natural resources of Zhejiang Province in2010and resource depletion value and environmental degradation value in2008-2010. Seventh, design a set of green economy index system, including dynamic indicators and static indicators, and using this system, made dynamic analysis, regional and industry comparative analysis on the accounting results of the environmental values of Zhejiang Province. Environmental value accounting for such a magnificent palace, this article is like a small ant, if it could promote the process of building of the palace, even if cannot move but left an imprinting, there are no regrets.