基于环境流量分析的环境与经济综合核算研究

发布时间：2018-05-16 09:44

本文选题：SEEA + 账户体系　；参考：《东北财经大学》2007年硕士论文

【摘要】： 在20世纪工业文明的背后，隐藏着的是人口爆炸和环境污染所引发的不可再生资源的耗竭，正如某些学者指出的那样：“文明人跨过地球表面，他们的足迹所到之处，留下一片荒漠”。因此，如何协调环境与经济的关系，建设人与自然和谐相处的现代文明是实现21世纪可持续发展的关键。现行的国民经济核算体系所显示的是靠过度消费拉动的经济增长，因此已不能满足可持续发展的要求，环境与经济综合核算体系应时而生。联合国所发表的SEEA各版本代表了环境核算与经济核算一体化方面的最高水平，本文正是在研究这几个版本的基础上，从新的视角对SEEA所要核算的内容给予了阐释，全文共分为四章：第一章，首先介绍了研究环境与经济综合核算体系的现实背景及理论意义，随后，概述了国内外对环境与经济综合核算体系的研究现状，最后，从整体上说明本文的研究思路，给读者一个概括性的印象。第二章，详细介绍了联合国自1993年以来所发表的环境与经济综合核算体系的三个版本，即理论版本，操作手册和最终草案，为后面的环境因素分析奠定基础。第三章，这里是本文研究的重点，通过对SEEA作为SNA外部与内部卫星账户的剖析，详细阐述了SEEA所研究的环境因素，并对它们之间的联系进行了机理分析，在这些分析的基础上，对SEEA的账户体系作了综合性评价。第四章，在总结全文的基础上，，来探讨环境与经济综合核算体系有待于研究的问题，并说明了本文研究的不足之处。
[Abstract]:Behind the industrial civilization of the 20th century is the depletion of non-renewable resources caused by population explosions and environmental pollution, as some scholars have pointed out: "civilized people cross the surface of the earth, and wherever their footprints go, Leave a desert. " Therefore, how to coordinate the relationship between environment and economy and build a harmonious modern civilization between man and nature is the key to realize sustainable development in the 21st century. The current national economic accounting system shows that the economic growth is driven by excessive consumption, so it can not meet the requirements of sustainable development. Therefore, the environment and economic comprehensive accounting system should come into being in time. The versions of SEEA published by the United Nations represent the highest level of integration of environmental accounting and economic accounting. Based on the study of these versions, this paper explains the content of SEEA from a new angle of view. The full text is divided into four chapters: The first chapter introduces the realistic background and theoretical significance of the research on the integrated accounting system of environment and economy, and then summarizes the current research situation of the integrated accounting system of environment and economy at home and abroad. Finally, it explains the research ideas of this paper from the whole point of view. Give the reader a general impression. The second chapter introduces in detail the three versions of the United Nations system of Integrated Environmental and Economic Accounting published since 1993, namely, the theoretical version, the operational manual and the final draft, which will lay the foundation for the subsequent environmental factor analysis. The third chapter, this is the focus of this paper, through the analysis of SEEA as the external and internal satellite account of SNA, the environmental factors studied by SEEA are described in detail, and the mechanism of the relationship between them is analyzed. A comprehensive evaluation of SEEA's account system is made. Chapter four, on the basis of summing up the full text, discusses the problems that need to be studied in the comprehensive accounting system of environment and economy, and explains the shortcomings of this study.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：X196

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