環(huán)境經(jīng)濟核算體系－聯(lián)合國的建議及亞洲國家的實踐(文件)
【正文】 ‘E c on omi c ’ as s e tsI S I CO p e n i n g s toc k s of n on p r od u c e d e c on omi c as s e tsS u p p l y an d U s e T ab l e sA s s e t b a l a n c e s b y ty p e o f a s s e tsP r od u c e d as s e ts ( i n c l u d i n g n a t u r a l a s s e t s )O f w hi c h:G ros s c a p i t a l form a t i on ( for l a nd o nl y )O f w hi c h:G r os s c ap i tal for mat i on for e n v i r on me n tal p r ote c ti on (for l an d on l y)Co ns um p t i on o f fi x e d c a p i t a l (for l a nd o nl y )C on s u mp ti on of f i xe d c ap i tal u s e d for e n v i r on me n tal p r ote c ti on (for l an d on l y)C l os i n g s toc k s for n on p r od u c e d as s e tsD e p l e ti on n on p r od u c e d as s e ts (e xc e p t for l an d )D e gr ad ati on of n on p r od u c e d e c on omi c as s e ts (for l an d )O th e r v ol u me c h an ge s for n on p r od u c e d as s e tsRe va l ua t i on I n c o m e a c c o u n t s N e t d i s p o s a b l e i n c o m eE n v i r o n m e n t a l l y a d j u s t e d N e t d i s p o s a b l e i n c o m e 22 SEEA implementation: Step by step approach SEEA的實施：步進式方法 ? Step 1: Compilation of the supply and use accounts ? Step 2: Identification /pilation of environmental protection expenditures ? Step 3: Compilation of produced natural asset accounts ? Step 4 :Compilation of physical natural resource accounts Land and soil accounts Subsoil asset accounts Forest accounts (economic functions) Fishery resources and other biota accounts Water accounts 23 SEEA implementation: Step by step approach SEEA的實施：步進式方法 ? Step 5: Valuation of natural resources: piling the moary accounts ? Step 6: Compilation of physical environmental assets accounts (optional) ? Step 7:Compilation of emissions by economic sector ? Step 8: Maintenance costing of emissions ? Step 9: Aggregation and tabulation ? Step10: Comparison of conventional and environmentally adjusted indicators 24 SEEA, 2021 ? The SEEA is a satellite system of SNA that prises of four categories of accounts: ? Category 1: Physical and Hybrid flow accounts ? Category 2: Economic accounts and environmental transactions ? Category 3: Asset accounts in physical and moary terms ? Category 4: Extending SNA aggregates to account for depletion, defensive expenditure and degradation 25 SEEA, 2021 (contd.) Four types of Physical flow accounts are distinguished in the SEEA: ? Flow accounts for Products Supply and Use of goods and services produced within economy and ROW ? Flow accounts for Natural resources Supply and Use of natural resources: fuel wood, mineral,biological resources ? Flow accounts for Ecosystem inputs Supply and Use of water and natural nutrients, oxygen, carbondioxide ? Flow accounts for Residuals Supply and Use of solid, liquid and gaseous wastes 26 Flow accounts for Products 產(chǎn)品流量帳戶 ? Total supply = Domestic production + imports ? Total use = Intermediate consumption + household final consumption + government final consumption + fixed capital formation + change in inventories + exports Supply and use table for products 27 Flow accounts for Natural resources 自然資源流量帳戶 Supply of natural resources: fuel wood, mineral, biological resources, etc. is from the Environment Use of natural resources: fuel wood, mineral,biological resou
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