Study On Environmental & Economic Accounts Design And Implementation

The problem of environment and economy is a very important one. During the course of human society industrialization, many countries have had a mistake of only pursuing productivity increasing that leads to resource lacking and environmental quality worsening, and then endangering human health. So, environmental analysis is a indispensable content among economy growth analysis. In order to study the relationship between environment and economy growth, and ensure that our economy can growth with a rational productivity, we must bring environmental accounting into SNA and redesign the accounts. At present, there has been great progress in accounts designing study. The main research achievements including American Integral Environmental and Economic Satellite Accounts, French Property Accounts and so on. The Statistics Office of the U.N brought environmental accounting into SNA in 1993, which was named "System of Environment-Economy Accounting". The abbreviation is "SEEA". These accounts are not perfect. There are many limitations. That is, we should have more study on the method of specific accounting. In order to meet the need of environmental accounting, this essay redesigns practical Environmental and Economic Accounts on the base of current research achievements. There are four parts in the whole article:Part One: The general study of Environmental and Economic Accounting design In this part, I firstly introduce the SNA accounts and their characters, then elaborate the SEEA and its synthetically accounts advanced by the U.N. At last, I point out the necessity of designing the Environmental and Economic Accounts. In the System of National Accounting, the environmental consciousness is ignored, the environmental factors are ignored in economic analysis and the mutual relation between environment and economic activity is also ignored. So, the economic analysis function is greatly weakened. It is quite necessary to bring environmental accounting into SNA and implement specific accounting with practical accounts.Part Two: Current situation of Environmental and Economic Accounts The main of this part is to introduce three representative Environmental and Economic Accounts and, at the same time, give some appraisal respectively. The first one is the American Integral Economic and Environmental Satellite Accounts. The nextone is the Related Environmental and Economic Accounting model posed by Liyan Wang. The last one is the Main-Link-Satellite Accounts System designed by Ming Lei. Part Three: Design of the Environmental and Economic Accounts This part is the emphasis and difficult point of this essay. Three issues are included in this part. Firstly, the author point out the essential prerequisite of accounts designing, including the adjustment of accounting content, scope and classification. Secondly, the author .designs the Environmental and Economic Accounts on the base of distinguish environmental factors from resources factors. Thirdly, we discuss the connection of the environmental accounts with SNA, including the adjustment of national accounts and the national accounting indexes.Part Four: Study of implementation on Environmental and Economic Accounts In this part, the essay points out that we must consolidate environmental statistics and establish working system of environmental accounting, so that the Environmental and Economic Accounts can really be put into practice.