Resources and environmental accounting has become an increasing important issue in the international statistical society.This paper briefly introduces the development and progress of some countries and international o...Resources and environmental accounting has become an increasing important issue in the international statistical society.This paper briefly introduces the development and progress of some countries and international organizations in this area,and provides corresponding comments to their practice.展开更多
SEEA, namely integrated environmental and economic accounting system, is based on SNA.Considering the scope, framework,concept of accounting and evaluation methods,this paper argues how SEEA develops the useful and di...SEEA, namely integrated environmental and economic accounting system, is based on SNA.Considering the scope, framework,concept of accounting and evaluation methods,this paper argues how SEEA develops the useful and discards the useless contrasted to SNA in detail.The author believes,although SEEA applies itself to bringing resource and environment factor into traditional national economic accounting, which results in expanding the scope of accounting and forming a new system of concepts,this reconstruction is limited.The author points out some problems existed in the SEEA formed in this way:the framework of accounting seems too complex,the concept and definition is also asymmetric,and the evaluation method needs to be developed further.展开更多
文摘Resources and environmental accounting has become an increasing important issue in the international statistical society.This paper briefly introduces the development and progress of some countries and international organizations in this area,and provides corresponding comments to their practice.
文摘SEEA, namely integrated environmental and economic accounting system, is based on SNA.Considering the scope, framework,concept of accounting and evaluation methods,this paper argues how SEEA develops the useful and discards the useless contrasted to SNA in detail.The author believes,although SEEA applies itself to bringing resource and environment factor into traditional national economic accounting, which results in expanding the scope of accounting and forming a new system of concepts,this reconstruction is limited.The author points out some problems existed in the SEEA formed in this way:the framework of accounting seems too complex,the concept and definition is also asymmetric,and the evaluation method needs to be developed further.
