【導(dǎo)讀】利益增長(zhǎng)改變國(guó)民收入核算制度以促進(jìn)了解經(jīng)濟(jì)和環(huán)境之間的聯(lián)系。是一個(gè)經(jīng)幾十個(gè)國(guó)家測(cè)試和多方面的完善的領(lǐng)域。收入賬戶中..這種既不是快速的賣空.也不是種快速的過程。自從20世紀(jì)60年代以來..這種想法已。盡管在這篇文章中面臨重重困難和爭(zhēng)議.但是.與日劇增的在國(guó)民收入核算制度中所產(chǎn)生。建立一個(gè)國(guó)家經(jīng)濟(jì)環(huán)境使用到這種賬戶是回應(yīng)幾個(gè)在依照由聯(lián)合國(guó)規(guī)定并且在全世界廣泛使。支也不是經(jīng)濟(jì)化地生產(chǎn)。這些批評(píng)者呼吁區(qū)分防御性的花費(fèi)要從賬戶中其他部分支出。這種現(xiàn)象是令人費(fèi)解的。只是反映了分配和處理基本設(shè)施的花費(fèi).而不是水本身。雖然有些國(guó)家確實(shí)把這類貨物包括在其國(guó)民。收入賬戶.但沒有存在著這樣做的標(biāo)準(zhǔn)慣例。發(fā)現(xiàn)環(huán)境因素是主要原因。1989年的研究報(bào)告"消耗性資產(chǎn).自然資源在國(guó)民收入賬戶"是其中一個(gè)推動(dòng)力。但是在環(huán)境會(huì)計(jì)舞臺(tái).美國(guó)沒有發(fā)揮著領(lǐng)導(dǎo)者的作用。變化或者是波動(dòng)的市場(chǎng)價(jià)格造成的?；蚴黔h(huán)境災(zāi)難對(duì)經(jīng)濟(jì)造成的影響。

　　

【正文】 e, the accounts can end up reflecting the costs of protecting the environment without in any way reflecting the benefits. On the other hand, some people feel that valuation is a modeling activity that goes beyond conventional accounting and should not be directly linked to the SNA. The concern underlying their view is that it is difficult to standardize valuation methods, so the resulting accounts may not be parable across countries or economic sectors within a country. 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. Toward Consensus on Method Environmental accounting would receive a substantial boost if an international consensus could be reached on methodology. The UN Statistics Department has 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. 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 is a mitment that more countries around the world need to make