【作者】 周清华；

【导师】 罗良清；

【作者基本信息】 江西财经大学 ， 统计学， 2003， 硕士

【摘要】 环境与经济问题是我国社会经济发展过程中的一个十分重要的问题。在人类社会工业化过程中，许多国家都犯过由于只追求生产率的增长，而导致自然资源匮乏、环境质量恶化，并进一步危害人类健康、降低社会福利水平的错误，因此，环境已经成为经济增长分析中一个不可缺少的内容。为了研究经济增长与环境之间的关系问题，以确保经济以一种合理的生产率增长，必须将环境资源核算纳入国民核算体系，对国民核算帐户进行重新设计。目前，对环境资源核算帐户设计的研究已有相当的进展。国外的研究成果主要有美国的“环境—经济”一体化帐户、法国财产帐户和挪威的实物流量核算账户。在国内，主要是王立彦的“环境—经济”相关联核算模式、雷明的“主体—连接—卫星”附属账户体系及高敏雪的环境经济实物流量和存量账户等等。联合国统计署在1993年修订的SNA体系中，也以附属帐户的形式将环境经济综合核算纳入到核算体系中，即“环境经济综合核算”，英文缩写为SEEA。这些帐户代表着国民经济核算体系改革的方向，并为这一改革方向提供了思路和基本框架。但是这些帐户还不够完善，在内容与实施上具有一定的局限性，也就是说，环境资源核算的具体方法还有待探讨、完善。为了满足和适应我国对环境与资源进行核算的需要，本文在SEEA和国内外专家学者现有的研究成果的基础上，设计了一个环境经济核算的可操作性附属帐户。同时，将环境资源核算帐户与国民经济核算帐户连接起来，将环境资源核算纳入到国民经济核算体系，并为其顺利实施提出了几点建议。 本文内容共分四个部分进行阐述，结构如下： 第一部分 环境—资源经济核算账户设计的一般性研究 这一部分笔者首先对国民经济核算的账户体系及其方法特点进行了简单的介绍。接着，对联合国提出的环境经济综合核算体系及其综合帐户进行了必要的阐述。最后，指出了进行环境资源经济核算帐户设计的必要性。国民经济核算体系由于没有体现环境意识，在经济分析中忽视了环境因素，忽视了环境与经济活动之间的相互关系，大大削弱了国民核算帐户体系的经济分析功能。因而，将环境资源核算纳入国民核算体系是十分必要的。而SEEA的基本框架是一个综合帐户，要实施具体的核算，仅有综合帐户还远远不够，还必须有能够实际进行环境资源核算的可操作性附属帐户，在独立的帐户体系中反映环境资源情况的变化。 第二部分 国内外环境一资源经济核算帐户现状 这一部分对国内外一些有代表性的环境资源经济帐户进行了介绍，主要介绍了美国“经济一环境”一体化卫星帐户，王立彦的“环境一经济”相关联核算模式和雷明的“主体一连接一卫星”附属账户设计方案，并对这些帐户分别作出了评价。 第三部分 环境一资源经济核算帐户的设计 这一部分是全文的重点部分，主要论述了三个方面的内容。首先，指出了进行环境一资源经济核算帐户设计的必要前提，包括核算内容与范围的调整、核算分类与分类标准的调整等问题。其次，是对环境资源要素加以区分的基础上，对环境资源经济核算帐户进行设计。环境资源经济核算帐户主要包括环境损益帐户、环境保护与治理帐户、资源损益帐户和资源补偿帐广四个帐户。最后，探讨了环境一资源经济核算帐户的衔接问题，包括对国民核算帐户的调整和对总量指标的调整两方面的内容。 第四部分 环境一资源经济核算帐户的实施研究 这一部分在介绍我国环境统计现状的基础上，指出必须加强环境资源统计，并对完善环境统计、落实环境资源经济核算提出了总体规划，为环境一资源经济核算帐户的真正实施创造条件。更多还原

【Abstract】 The problem of environment and economy is a very important one. During the course of human society industrialization, many countries have had a mistake of only pursuing productivity increasing that leads to resource lacking and environmental quality worsening, and then endangering human health. So, environmental analysis is a indispensable content among economy growth analysis. In order to study the relationship between environment and economy growth, and ensure that our economy can growth with a rational productivity, we must bring environmental accounting into SNA and redesign the accounts. At present, there has been great progress in accounts designing study. The main research achievements including American Integral Environmental and Economic Satellite Accounts, French Property Accounts and so on. The Statistics Office of the U.N brought environmental accounting into SNA in 1993, which was named "System of Environment-Economy Accounting". The abbreviation is "SEEA". These accounts are not perfect. There are many limitations. That is, we should have more study on the method of specific accounting. In order to meet the need of environmental accounting, this essay redesigns practical Environmental and Economic Accounts on the base of current research achievements. There are four parts in the whole article:Part One: The general study of Environmental and Economic Accounting design In this part, I firstly introduce the SNA accounts and their characters, then elaborate the SEEA and its synthetically accounts advanced by the U.N. At last, I point out the necessity of designing the Environmental and Economic Accounts. In the System of National Accounting, the environmental consciousness is ignored, the environmental factors are ignored in economic analysis and the mutual relation between environment and economic activity is also ignored. So, the economic analysis function is greatly weakened. It is quite necessary to bring environmental accounting into SNA and implement specific accounting with practical accounts.Part Two: Current situation of Environmental and Economic Accounts The main of this part is to introduce three representative Environmental and Economic Accounts and, at the same time, give some appraisal respectively. The first one is the American Integral Economic and Environmental Satellite Accounts. The nextone is the Related Environmental and Economic Accounting model posed by Liyan Wang. The last one is the Main-Link-Satellite Accounts System designed by Ming Lei. Part Three: Design of the Environmental and Economic Accounts This part is the emphasis and difficult point of this essay. Three issues are included in this part. Firstly, the author point out the essential prerequisite of accounts designing, including the adjustment of accounting content, scope and classification. Secondly, the author .designs the Environmental and Economic Accounts on the base of distinguish environmental factors from resources factors. Thirdly, we discuss the connection of the environmental accounts with SNA, including the adjustment of national accounts and the national accounting indexes.Part Four: Study of implementation on Environmental and Economic Accounts In this part, the essay points out that we must consolidate environmental statistics and establish working system of environmental accounting, so that the Environmental and Economic Accounts can really be put into practice.更多还原