The Study On China’s Energy-environment-economy Comprehensive Accounting System

China’s energy-environment-economy comprehensive accounting system appearsunder the background when energy and environment become the two most importantfactors which restricting our national economy’s comprehensive, coordinated andsustainable development, meanwhile establishing a new set of accounting system inorder to correctly understand the relationship of energy-environment-economybecome inevitable. Constructing the energy-environment-economy integratedaccounting system is not only a beneficial exploration to the specific use of the theoryof Sustainable Development and the concept of Scientific Development, but also aexpansion and supplement on the theory and method of the traditional nationaleconomic accounting system. It is conducive to provide more scientific andcomprehensive basis for carrying out comprehensive analysis and policy evaluationresearch.The dissertation is guided by the SNA and SEEA accounting system, tries to usethe method of input-output accounting and social accounting matrix to constructChina’s energy-environment-economy comprehensive accounting system. On the basisof the traditional input-output accounting, the dissertation brings in energy andenvironment factors, designs the basic framework of energy-environment-economyinput-output accounting, discusses the intermediate input accounting of energy useand recovery department, pollution production and government department, and theinitial input accounting of energy recovery department, pollution control department,and determines the data of energy and environmental assets. On the basis of thetraditional social accounting matrix, the dissertation brings in energy and environmentfactors, designs the basic framework of energy-environment-economy socialaccounting matrix, discusses the physical quantity calculation about the number ofenergy use and recovery, pollution production and control, and the value quantitycalculation about energy recovery account, pollution government account, energy andenvironment elements account, and adjusts other accounts.On the basis of the above theory and method research, the dissertation carries outspecific application of energy-environment-economy input-output accounting. Basingon the144department input-output tables of Hunan in2007, the dissertationcomputes the42department input-output tables through collecting data, and uses the direct consumption coefficient to compare and analysis the influence of eachdepartment on energy and the environment. The empirical results finds that threebiggest contribution departments to energy recovery are metal smelting and rollingprocessing industry, metal product industry, ordinary and special equipmentmanufacturing industry, three biggest contribution departments to pollution controlare metal product industry, communication device and computers and other electronicequipment manufacturing industry, transportation equipment manufacturing industry.When formulating industrial policy, the government strengthens technical renovationand structure adjustment on high energy consumption and high pollution industry,increases supporting departments that have a larger contribution to energy recoveryand pollution control, which will have a positive effect on energy and environment.As a result, in order to make the best use of energy-environment-economycomprehensive accounting system to provide a set of complete, scientific, effectiveaccounting and evaluation system in building a harmonious society and achievingsustainable development, the government should make the great efforts onstrengthening the construction of statistical dates foundation, speeding up othersustainable indicators research, reforming the evaluation index system of social andeconomic development, strengthening propaganda and education.