Integrated Environmental And Economic Accounting (seea) System Theories And Approaches,

There are complicated relationships between environment and economy. The environment is not only used as an input by the economy. Increasingly, activities are undertaken with the deliberate intention of putting pressure on the environment. Thus, we need to use the accounting structure which relates them to examine where pressures exist, and to alleviate or relieve these pressures. So we need to research Integrated Environmental and Economic Accounting.Section 1 emphasizes the innate defect, which in fact does not take environment asset and environment product as parts of economic process and residual coming from economic activities as an output into account in the original System of National Accounts.Section 2 dates back to the development of the theory and practice of international and national environmental accounting and also discusses the content of various versions of SEEA, which are relatively independent and augment one by one. The more updated the version, the higher hierarchy it reaches and the more sophisticated the accounting becomes.Section 3 analyzes systematically the accounting system of SEEA 2003 and comments on the transaction of each account to the element of environment. These accounts includes Summary flow accounts, income and capital accounts, and hybrid national accounts.Section 4 makes a systematic analysis of the objects of SEEA accounting and extends the range of assets for the national accounts. It studies the environmental issue for the aspect of welfare and deals correctly with environmental expenditure. Integrated Environmental and Economic Accounting brings perfectly the environmental and economic information into the frame of accounting and measures the impact of environment to economy and conversely economy to environment.