環(huán)境經(jīng)濟(jì)核算體系－聯(lián)合國的建議及亞洲國家的實(shí)踐(參考版)
2024-10-19 14:32本頁面
【正文】 s moary stock and flow accounts 14 WHAT SEEA GIVES(Contd.) SEEA的內(nèi)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(píng)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(jì)核算體系：環(huán)境調(diào)整指標(biāo) ? 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 Indicators 綠色國民經(jīng)濟(jì)核算體系：環(huán)境調(diào)整指標(biāo) (contd.) ? Thus Environmentally adjusted Net Value Added for industry i, is EVAi = Oi – ICi – CFCi – ECi = NVAi – ECi Where, Oi , ICi , CFCi ,and ECi denote output, intermediate consumption, consumption of fixed capital, and environmental costs of industry I. NVAi is unadjusted value added 18 Environmentally Adjusted Accounting Indicators 綠色國民經(jīng)濟(jì)核算體系：環(huán)境調(diào)整指標(biāo) Environmentally adjusted Net Domestic Product would be, EDP = ?i EVAi ECh = NDP – ECh =C+ CF – CFC – ECh + X – M where, ECh is environmental cost generated by households, C, CF, X, and M denote consumption, capital formation, export and import Environmentally adjusted Net Capital Formation is ECF = (CF – CFC) – ECc where, ECc is Natural capital consumption 19 Environmentally Adjusted Accounting Indicators 20 FRAMEWORK FOR INTEGRATED ENVIRONMENTAL AND ECONOMIC ACCOUNTING 綜合環(huán)境和經(jīng)濟(jì)核算的框架 ? An overall framework for integrated environmental and economic accounting whose ponents can be implemented in selective or phased approaches, depending on data availability and priority concerns of a particular country is shown in the next chart. Modifications of conventional economic accounts can be seen in the chart. We need to have ? (a) the separate identification of environmental expenditures in the supply, use and asset accounts of the SNA ? (b) The accounting of natural resource stocks and use in physical and moary terms ? (c) The measurement and valuation of emissions, that is to say, of socalled environmental externalities 21 Framework for integrated environmental and economic accounting ‘ E n v i r on me n tal ’ as s e tsO p e ni ng s t oc ks of p rodu c e d a s s e t sO p e n i n g s toc k s (p h ys i c al as s e ts on l y)I S I CO u tp u t I mp or tsC E P A O u t p u t o f e n v i r o n m e n t a l p r o t e c t i o n p r o d u c t sI m p o r t s o f e n v i r o n m e n t a l p r o t e c t i o n p r o d u c t sInt e rm e di a t e c ons um p t i on E x p ort s F i na l c ons um p t i on G ros s c a p i t a l form a t i onC E P A I n te r me d i ate C
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