Environmental Indicators In National Economic Accounting System Design Studies

The imperfection of traditional accounting system of national economy is one of the main reasons why today environmental problems are difficult to get rid of. The accounting systell overlooks the value of resources and environment and can reflect scientifically and accurately the real contribution of economic development to mankind. In this accounting system, consumed and reduced resources and deteriorated environment become a part of human economy. Under its guidance, people will blindly seek economic growth in spite of want of natural resources and environmental deterioration. If environmental problems cant be solved, it difficult for us to achieve development continuously. It is the basic guarantee of solving environmental problems and realizing continuous development to bring resources and environment into the accounting system of national economy and to reform present accounting system of national economy. This article is presented in view of resources and environment accounting of the accounting system of national economy, in which we have established environmental protection norms, including state norms, relationship norms and evaluation norms, respectively reflecting the present state of resources and environment, relationship between resources and environment and economic development and the evaluation of this relationship, and e have conducted a relevant value accounting, making it easy to bring it into the accounting system of national economy. On the basis of it, this article, at the same time, presents comprehensive accounting of resources and environment and economy, aiming to add resources and environment accounts, to adjust GDP and national wealth norms, and to construct an accounting system suitable for continuous development.