環(huán)境會(huì)計(jì)外文文獻(xiàn)及其翻譯-會(huì)計(jì)審計(jì)(編輯修改稿)
2025-02-24 03:28 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 nt kinds of environmental impacts, and the kinds of policy purposes to which they may be applied. Here are some of the methods currently in use. Natural Resource Accounts. These include data on stocks of natural resources and changes in them caused by either natural processes or human use. Such accounts typically cover agricultural land, fisheries, forests, minerals and petroleum, and water. In some countries, the accounts also include moary data on the value of such resources. But attempts at valuation raise significant technical difficulties. It is fairly easy to track the value of resource flows when the goods are sold in markets, as in the case of timber and fish. Valuing changes in the stocks, however, is more difficult because they could be the result either of a physical change in the resource or of a fluctuation in market price. Green GDP. Developing a gross domestic product that includes the environment is also a matter of controversy. Most people actively involved in building environmental accounts minimize its importance. Because environmental accounting methods are not standardized, a green GDP can have a different meaning in each project that calculates it, so values are not parable across countries. Moreover, while a green GDP can draw attention to policy problems, it is not useful for figuring out how to resolve them. Nevertheless, most accounting projects that include moary values do calculate this indicator. Great interest in it exists despite its limitations. Environmental accounting would receive a substantial boost if an international consensus could be reached on methodology. The UN Statistics Department has 3 coordinated some of the ongoing efforts toward this end since the 1980s. In 1993, the UN published the System for Integrated Economic and Environmental Accounting (SEEA) as an annex to the 1993 revisions of the SNA. SEEA is structured as a series of methodological options, which include most of the different accounting activities described above。 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. A number of steps can be taken n
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