The Expansion Of The National Accounts In The Context Of Sustainable Development

The Sustainable Development is one of the most imperative topics in the world nowadays concerning human future. Originated in Rome Club, 1972, the Sustainable Development has evolved through three stages, marked by The declaration of Nairobi 1982, Our common future 1987 and The Agenda of 21" century 1992. Today, the Sustainable Development goes beyond an academic issue and reaches a new model of global economic development. The National Accounting System acts as a general method to manage national economy. The Sustainable Development and the National Accounting System have great influence on each other interactively. According to their relationship, the article discusses some issues covering the two subjects above. On one hand, it tries to introduce Sustainable Development's idea to the National Accounting System thus will expand the latter's scope; on the other hand, it points out that an integrate National Accounting System is helpful to turns national economy into the goal of Sustainable Development.There are three parts in this text going forward one by one, concerning in the economic understanding to Sustainable Development, in the support of National Accounting System to Sustainable Development, and ending at the suggestion to expand the National Accounting System under the new condition of Sustainable Development. As a conclusion, this text puts forward a solution of Future Account system.The chapter I emphasizes the impact of Sustainable Development on traditional economics. A conclusion is drawn in the end that the ideology of Sustainable Development changes the premises of economics so that it is able to exert its influence on economics. It is necessary to answer the question how to accept the new concepts, for example, the Sustainable Development. According to this text, only when economics learns to take the second thought of its foundations, can economics continue to lead national economies positively.The chapter II concentrates on the support of National Accounting System to economic sustainable development, which presents a new model about the validity of government's interference to national economy. The accurate accounting may play a basic role to provide helpful information while government administrating economy.Chapter III analyses the disadvantages of market economy generally. Based on its suggestions to promote national accounting system, this text provides the Future Account, which is an added account to former SNA. Through future account, government gains theopportunities to record the consumption and compensation activities, which contributes much to protect environment and realize sustainable development.Surely, the national accounting system is a sophisticate data structure; this text can't find a complete solution in detail. However, based on the instructive suggestions presented by this text, further researches will be put forward in the way of integrated economic-environment accounting system.