环境经济综合核算体系（seea）理论与方法探析-统计学专业论文.docxVIP

ABSTRACT ABSTRACT 1 ABSTRACT There are complicated relationships between environment and economy．The environment is not only used as all input by the economy．Increasingly，activities age undertaken with the deliberate intention of puffing pressure on the environment． Thus，we need to use the accounting structure which relates them tO examine where pressures exist，and to alleviate or relieve these pressures，So we need to research Integrated Environmental and Economic Accounting． Section l emphasizes the innate defect，which in fact does not take environment asset and environment product as parts of economic process and residual coming from economic activities as an output into account in the original System ofNational Accounts． Section 2 dates back tO the development of the theory and practice of international and national environmental accounting and also discusses the content of various versions of SEEA，which are relatively independent and augment one by one．The more updated the version．the higher hierarchy it reaches and the more sophisticated the accounting becomes． Section 3 analyzes systematically the accounting system of SEEA 2003 and comments on the transaction of each account to the element of environment．These accounts includes Summary flow accounts，income and capital acc01．mls，and hybrid national accounts． Section 4 makes a systematic analysis of the objects of SEEA accounting and extends the range ofassets for the national accounts．It studies the environmental issue for the aspect of welfare and deals correctly with environmental expenditure． Integrated Environmental and Economic Accounting brings perfectly the environmental and economic information into the flame ofaccounting and measures the impact of environment to economy and conversely economy to environment． 2 2 ABSTRACT Key Words：SEEA；Environmental Accounting； Economic Accounting；Theory；Method 第一部分国民经济核算体系的弱环境特征 第一部分国民经济核算体系的弱环境特征 1 第一部分国民经济核算体系的弱环境特征 随着生产力的发展，人类对环境的影响愈来愈大，造成了环境的破坏，环 境对经济的制约作用也进一步显