【正文】
(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。1 SYSTEM OF ENVIRONMENTAL AND ECONOMIC ACCOUNTING – UN RECOMMENDATIONS AND ENDEAVOURS IN ASIAN COUNTRIES 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 . Kulshreshtha UN Statistical Institute for Asia and the Pacific(SIAP) 聯(lián)合國亞太統(tǒng)計研究所 2 Premises for development of SEEA 建立 SEEA的前提條件 ? Sustainable development and the SEEA ? Three pillar approach to sustainable development Economic, Social, and Environmental needs ? Natural capital and sustainable development Three kind of functions that Natural capital (natural resource stocks, land and ecosystems) provides are: ? Resource functions: mineral deposits, deep forest timber, deep sea fish ? Sink functions: absorb waste products in air,water, sea, landfill sites ? Service functions: habitat for living beings..air, water, survival and amenity functions 3 Premises for development of SEEA 建立 SEEA的前提條件 ? Weak sustainability: seeks to maintain from year to year the per capita ine generated from total capital stock ? Strong sustainability: requires that all forms of capital be maintained intact independent of one another ? Caution for Strong sustainability: ? Renewable resources should not be used in excess of their natural regeneration ? Non renewable resources should be used prudently, with care for its availability to future generations ? Sink functions should not be used beyond their assimilative capacities, ? Activities which cause deterioration in service functions should be avoided or at least minimised 4 Objectives and structure of the SEEA SEEA的目標和結構 ? Conventional system of national accounts (SNA) addresses role of environment in economic performance in part only ? System of Integrated Environmental and Economic Accounting (SEEA) supplements the SNA by Identifying expenditures related to environmental issues, and Incorporating Environmental Assets amp。s moary stock and flow accounts 14 WHAT SEEA GIVES(Contd.) SEEA的內容 ? (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 綠色國民經(jīng)濟核算體系:環(huán)境調整指標 ? 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 (depletion and degradation) ? from conventional (SNA) macro economic aggregate. 17 Environmentally Adjusted Accounting Indicato