Design and discussion of a model for China's environmental and economic accounting system

Abstract

联合国《环境经济综合核算体系2003》 (SEEA) 对构建各国的环境核算理论体 系，指导各国的环境核算实践具有重要的指导作用。按照SEEA的构架，可以设计出 中国环境经济核算体系 (CSEEA) 的范式。 CSEEA的理论基础是环境学、经济学、统 计学的相关理论和方法；环境资源的存流量、资源消耗、自然灾害、环境成本、环境 保护投入以及环境资产重估价等是CSEEA的重要核算内容；账户、核算表、指标体系 是CSEEA的主要核算工具。 关键词: 中国 环境经济 核算体系 范式 The United Nations’ (UN) Integrated Environmental and Economic Accounting 2003 (SEEA) plays an important role in guiding the practice of environmental accounting worldwide. In accordance with the structure of the SEEA, we can design a model for a Chinese system of environmental and economic accounting (CSEEA). The CSEEA's theoretical foundation is the relevant theories and methods of environmental studies, economics and statistics. Stocks and flows of environmental resources, resource consumption, natural disasters, environmental costs, environmental protection inputs and the revaluation of environmental assets form an important part of the accounting contents in the CSEEA, and accounts, tables of accounts and index systems are its main accounting tools.