Integrated Environmental And Economic Accounting

This paper makes research on Integrated Environmental and Economic Accounting which is a integrated system of desaibing the relationship between environment and economics. It aims at totally revealing the environmental contiibution to economic and the economic effect on environment, and it provides data foundation for the stipulation of national macro economic policy and environmental policy. At first, this paper induces the infects of current system of National Accounts(SNA),and proposes the view that SNA is need to be reformed and integrated Environmental and Economic Accounting to be established. Then it compares and analyzes the theory of Environmental and Economic Accounting. Afierwanis, it desaibes the basic problems of Integrated Environmental and Economic Accounting; basis framework of accounting, the broadening of assets field and etc, and it also discusses the evaluation way of nature assets in detail, which lay a foundation to the integrated N accounting, Then, on this foundation, it discusses the several ways of environmental economic material accounting, and through the introduction of environment cost concept, it also discourses the environmental economic value accounting, realizing the integration of environmental and economic accounting. At last, from the view of enforcement Green Accounting, broadening Resident Accounting and etc, this paper proposes the countermeasures for the construction of China抯 integrated Economic, Recourses and Enviromnen~ accounting,...