【正文】 自然資源賬戶 .它包括自然資源存儲(chǔ)數(shù)據(jù)和由自然或人為使用造成的變化的數(shù)據(jù)。但是 .計(jì)算庫存地變化是比較困難地 .因?yàn)樗鼈兛赡苁怯梢环劫Y源的自然變化或者是波動(dòng)的市場(chǎng)價(jià)格造成的。排放量核算 .這是由荷蘭人研發(fā)的 .包括環(huán)境賬戶 的國民核算矩陣 .它是把帳戶組合到一個(gè)矩陣中 .其中由經(jīng)濟(jì)部門來確定污染物排放量。如果排放價(jià)值是用貨幣來衡量的 .這些價(jià)值觀念可以用來計(jì)算把避免環(huán)境退化放在首位時(shí)付出的經(jīng)濟(jì)代價(jià) .以及比較保護(hù)環(huán)境的成本和效益。舉例來說 .盡管管道終端污染控制設(shè)備是很容易觀察到 .通過重新設(shè)計(jì)產(chǎn)品或流程變革而不是依賴于特別的設(shè)備 .新的工廠和與日俱增的車輛正在降低它們污染物的排放量。一方面 .這些項(xiàng)目的總價(jià)值是至關(guān)重要的 .當(dāng)該賬戶將用來權(quán)衡經(jīng)濟(jì)和環(huán)境目標(biāo)。 綠色國內(nèi)生 產(chǎn)總值 .發(fā)展包括環(huán)境的國內(nèi)生產(chǎn)總值是一個(gè)備受爭議的事情。然而大多數(shù)的會(huì)計(jì)項(xiàng)目包括貨幣價(jià)值用這一指標(biāo)來做計(jì)算 .盡管它存在局限性 .但是還是存在著極大的利益。 SEEA 的結(jié)構(gòu)安排了一系列的備選方法 .其中包括大部分在上述提到過的會(huì)計(jì)活動(dòng) 。該小組的工作一個(gè)重要步驟將是對(duì)會(huì)計(jì)處理方法的達(dá)成一定的共識(shí) .但這一進(jìn)程將是漫長 ..發(fā)展傳統(tǒng)的國民核算體系 用了四十年。世界自然保護(hù)聯(lián)盟已著手關(guān)于綠色會(huì)計(jì)的倡議這方面努力 .它和其他一些組織都呼吁類似的活動(dòng)。它為科研院所以率先采取行動(dòng)找出所需要的財(cái)政資源以促進(jìn)更廣泛的標(biāo)準(zhǔn)制定過程 .并爭取全方位的聲音 .以就方法論建立共識(shí)。但有豐富經(jīng)驗(yàn)的挪威 .納米比亞 .菲律賓表明 .這種承諾可以實(shí)現(xiàn) .它也是需要更多的國家在世界做出的承諾。 users choose the options most appropriate to their needs. No consensus exists on the various methods that the UN remended. In fact, SEEA is now undergoing revision by the socalled “London Group,” prised primarily of national ine accountants and statisticians from OECD countries. The group’s work will be an important step toward consensus on accounting methods, but the process will be lengthy: Development of the conventional SNA took some forty years. Toward Widespread Use A number of steps can be taken now toward the goal of ensuring that environmental accounting is as well established as the SNA. First, information must circulate freely about existing environmental accounts and how they are contributing to economic and environmental policy. Ongoing work needs to be identified and systematically reviewed and analyzed to learn lessons, which may inform the design and implementation of future accounting activities. The Green Accounting Initiative of the World Conservation Union has embarked on this effort, and a number of other organizations are calling for similar activities. Use of the World Wide Web may facilitate access to unpublished work, although it will require a concerted effort to obtain accounting reports and seek permission to load them on the Inter. Second, development of a core of internationally standardized methods will contribute to willingness to adopt environmental accounting. Experts in the field—including economists, environmentalists, academics, and others outside of the national statistical offices—should take a proactive role in tracking the work of the London Group and insist that the standard setting process involve participants representing a spectrum of viewpoints, countries, and interested stakeholders. An opportunity exists for research institutes to take a lead in identifying the financial resources needed to facilitate a broader standardsetting process, and to elicit a full range of voices to build a consensus on methodology. 8 Finally, and perhaps most importantly, the more countries institutionalize construction of environmental accounts, the greater the momentum for more of the same. Still, building accounts—like developing any timeseries statistics—will not happen overnight. Their construction will require sustained institutional and financial mitment to ensure that the investment lasts long enough to yield results. But the experiences of Norway, Namibia, and the Philippines show that such a mitment can pay off。 it has been under discussion since the 1960s. Despite the difficulties and controversies described in this article, however, interest is growing in modifying national ine accounting systems to promote understanding of the links between economy and environment. Why Change? Governments around the world develop economic data systems known as national ine accounts to calculate macroeconomic indicators such as gross domestic product. Building a nation’s economic use of the environment into such accounts is a response to several perceived flaws in the System of National Accounts (SNA), as defined by the United Nations and used internationally. One flaw in the SNA often cited is that the cost of environmental protection cannot be identified. Consequently, money spent, say, to put pollution control devices on smokestacks increases GDP, even though the expenditure is not economically productive, some argue. These critics call for differentiating “defensive” expenditures from others within the accounts. Also mislead