SEEA中森林资源核算发展变化及对我国的借鉴与应用

发布时间：2018-04-09 04:38

本文选题：环境经济综合核算(SEEA)　切入点：中国森林资源环境经济核算(CSEEAF)　出处：《北京林业大学》2016年硕士论文

【摘要】：环境资源与经济间的矛盾日益加重,必须坚持可持续发展的理念,从历史全局和系统联系的角度去改革传统国民经济核算体系(SNA),构建新的能够衡量环境资源与经济影响的核算体系,于是环境经济综合核算应运而生。历经20多年的变迁,联合国共发布了4本环境经济核算体系(SEEA)著作。本研究首先对历史上环境经济核算发展阶段进行划分,具体包括思想萌芽阶段、思路探索阶段、初步形成阶段、逐步推进阶段和通用标准阶段,并总结了各阶段的发展背景与特点。其次,对联合国发布的历年版本SEEA中有关森林资源环境经济综合核算的部分进行深入剖析,对核算对象、核算内容、账户结构、估价方法的历史变迁做了深入的阐述与分析,从中总结出森林资源核算在国际上的变化及原因。再来,依据SEEA,并结合我国的国情林情设计出中国森林资源环境经济综合核算框架(CSEEAF),确定了核算对象和内容,并对账户进行编制,与国际标准相接轨。最后对中国森林资源环境经济综合核算的未来发展进行了探讨与展望。本研究对于环境经济综合核算的理论发展提供了有力支持,并对我国森林资源核算的发展与进步起到了一定的推动作用,具有较强的参考价值以及应用价值。
[Abstract]:The contradiction between environmental resources and economy is becoming more and more serious. We must adhere to the concept of sustainable development.From the angle of historical overall situation and systematic connection, the traditional national economic accounting system is reformed, and a new accounting system which can measure the impact of environment resources and economy is constructed, so comprehensive environmental and economic accounting emerges as the times require.After more than 20 years of change, the United Nations has published four SEEAA books.This research first divides the development stage of environmental and economic accounting in history, including the stage of thought germination, the stage of train of thought exploration, the stage of initial formation, the stage of advancing step by step and the stage of common standard.The development background and characteristics of each stage are summarized.Secondly, the part of SEEA published by the United Nations on the comprehensive accounting of forest resources, environment and economy is deeply analyzed, and the historical changes of accounting objects, accounting contents, account structure and valuation methods are expounded and analyzed.From the summary of forest resources accounting in the international changes and reasons.Then, according to SEEAA and the forest situation of our country, the paper designs a comprehensive accounting framework of China's forest resources, environment and economy, determines the accounting object and content, and compiles the account, which is in line with the international standard.Finally, the future development of comprehensive accounting of forest resources, environment and economy in China is discussed and prospected.This study provides a strong support for the theoretical development of comprehensive environmental and economic accounting, and plays a certain role in promoting the development and progress of forest resource accounting in China, and has a strong reference value and application value.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F302.6;F326.2

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