环境经济核算体系介绍及我国实施环境经济核算的思考

发布时间：2018-08-28 13:13

【摘要】：环境经济核算体系是国民核算体系的一个重要延伸和补充。所谓"环境经济核算体系"(英文全称System of Environmental-Economic Accounting,简称SEEA)主要是为反映可持续发展目标而建立的,目的是分享资源、利用自然。在核算过程中不仅考虑社会和经济活动,同时更加注重统计自然资源的投入,以及人类的生产行为对自然资源和生态系统造成的影响。本文通过对当前国际通用标准《2012环境经济核算体系中心框架》的介绍,阐述了环境经济核算体系实施办法,其中详细列举了中心框架的主要账户(资产账户、流量账户、环境活动账户、合并账户)编制方法,并以水资源、矿产和能源为例详细介绍账户表格的编制方法。基于我国实施环境经济核算体系的难点,提出相应的政策建议。
[Abstract]:Environmental and economic accounting system is an important extension and supplement of national accounting system. The so-called system of Environmental-Economic Accounting (System of Environmental-Economic Accounting, for short SEEA) is mainly established to reflect the goal of sustainable development with the purpose of sharing resources and utilizing nature. In the process of accounting, not only social and economic activities are taken into account, but also more attention is paid to the input of statistics of natural resources, as well as the impact of human production on natural resources and ecosystems. Through the introduction of the current international standard < 2012 system of Environmental-Economic Accounting Central Framework, this paper expounds the implementation methods of SEEA, and enumerates in detail the main accounts (asset account, flow account) of the central framework. The compilation method of the environmental activity account, the consolidated account, and the method of compiling the account form with the examples of water resources, mineral resources and energy are introduced in detail. Based on the difficulties of implementing the system of environmental and economic accounting in China, the corresponding policy suggestions are put forward.
【作者单位】：国家统计局统计设计管理司;
【分类号】：F222.33

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