環(huán)境經(jīng)濟(jì)核算體系－聯(lián)合國(guó)的建議及亞洲國(guó)家的實(shí)踐-文庫(kù)吧
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【正文】 ot of natural resource inputs into production but of environmental services of waste absorption, ecological functions such as habitat and flood and climate control, or other noneconomic amenities such as health and aesthetic values. 10 Classification of natural assets in the SNA and the SEEA 在 SNA和 SEEA中自然資產(chǎn)的分類 Produced Assets Fixed assets Cultivated assets Inventories Nonproduced Assets Tangible Nonproduced Assets Tangible Nonproduced Assets Land including associated surface water Land including ecosystems Subsoil assets Subsoil assets Noncultivated biological resources wild biota Water resources Water SNA SEEA Workinprogress on cultivated assets Air 11 Classification of natural assets in SNA and SEEA (contd.) 在 SNA和 SEEA中自然資產(chǎn)的分類 ? Asset boundaries of both SEEA and SNA in respect of cultivated assets and subsoil assets are same. ? Air is included only in SEEA and not in SNA. ? SNA land includes associated water surfaces such as lakes and rivers and in some instances also ground water. SEEA excludes these categories from land but includes them under Water. SEEA land includes ecosystems. ? SNA water resource is restricted to aquifers. ? Classification of natural assets for environmental accounting is required in order to fully cover depletion, degradation and other accumulation 12 Economic and Environmental assets: definition /classification(Contd.) 經(jīng)濟(jì)和環(huán)境資產(chǎn)：定義 /分類 A major point of deviation between SNA and SEEA. ? Changes in the availability of economic, nonproduced (natural) assets, resulting from depletion or degradation, are accounted in the SNA as ‘Other Changes in Volume of Assets account’. in the SEEA, as ‘cost’ into the Production and Inegeneration accounts 13 WHAT SEEA GIVES SEEA的內(nèi)容 (a) Assessment of environmental costs: (i) The use (depletion) of natural resources in production and final consumption。 (ii) The impacts on environmental quality (emissions) resulting from pollution by production and consumption activities. ? (b) Linkage of physical accounts with moary environmental accounts and balance sheets Natural Resource Accounts provide physical counterpart of the SEEA39。s moary stock and flow accounts 14 WHAT SEEA GIVES(Contd.) SEEA的內(nèi)容 ? (c) Accounting for the maintenance of tangible wealth: the SEEA extends the concept of capital to cover not only humanmade capital but also nonproduced natural capital. ? (d) Elaboration and measurement of environmentally adjusted aggregate: Environmentally adjusted Net Value Added, Domestic Product, and Capital Accumulation 15 Valuation of Natural Resources and Environmental Impacts 自然資源和環(huán)境影響的評(píng)估 ? Only economic natural assets are valued in moary terms in SNA. ? In SEEA the depletion of economic natural assets (Other changes in Volume) is taken as cost in the Production Account. As such costs are not accounted in budgets ,they are taken as Social costs. ? SEEA attempts to put moary value on such Social costs using three alternative approaches: (a)Market Valuation (Net present value/Net price/User cost) (b)Maintenance Valuation, (c)Contingent Valuation 16 Green National Accounting System: Environmentally Adjusted Accounting Indicators 綠色國(guó)民經(jīng)濟(jì)核算體系：環(huán)境調(diào)整指標(biāo) ? Using appropriate valuation approach for estimating natural resource depletion and environmental degradation, ? Environmentally adjusted economic aggregates are obtained ? by subtracting ? the cost of Use of natural assets (de
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