Changes And Development Of Forest Resources Accounting In SEEA And The Application In China

The contradiction between environment resources and economy is increasing, we must adhere to the concept of sustainable development and reform the traditional national economic accounting system (SNA). From the history and system connection point of view, we need to construct a new accounting system which can measure the environmental resources and economic impact. Therefore, the Integrated Environmental and Economic Accounting system (SEEA) arises at the historic moment. For more than 20 years, the United States has published four SEEA works. The study firstly divides the history of Environmental-Economic accounting into five different stages, including the budding stage, the idea exploration stage, the initial formation stage, the improvement stage and the general standard stage. In addition, the paper indicates the characteristics and progress of each stage. Secondly, the study analyses the forest resources accounting in each SEEA version and describes the accounting object, accounting content, account structure and valuation method used in SEEA. Then we summarize the historical changes and reasons of forest resources accounting. Thirdly, based on SEEA and China’s national conditions and forest situation, the Chinese framework for integrated system of Environmental and Economic Accounting for forests (CSEEAF) is designed. Compared with the international standards, we define the accounting object, accounting content and account structure. Last but not least, we discuss the future development of the Chinese framework for integrated system of Environmental and Economic Accounting for forests. The research provides strong support to the theory development of integrated environmental and economic accounting and promotes the development and progress of forest resources accounting in China with strong reference value and application value.