外文原文:环境会计Word文档格式.doc
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外文原文:环境会计Word文档格式.doc
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EnvironmentalAccounting@#@WhereWeAreNow,WhereWeAreHeading@#@ByJoyE.Hecht@#@Interestisgrowinginmodifyingnationalincomeaccountingsystemstopromoteunderstandingofthelinksbetweeneconomyandenvironment.@#@Thefieldofenvironmentalaccountinghasmadegreatstridesinthepasttwodecades,movingfromaratherarcaneendeavortoonetestedindozensofcountriesandwellestablishedinafew.Buttheideathatnationsmightintegratetheeconomicroleoftheenvironmentintotheirincomeaccountsisneitheraquicksellnoraquickprocess;@#@ithasbeenunderdiscussionsincethe1960s.Despitecontroversiesdescribedinthisarticle,however,interestisgrowinginmodifyingnationalincomeaccountingsystemstopromoteunderstandingofthelinksbetweeneconomyandenvironment.@#@WhyChange?
@#@@#@Governmentsaroundtheworlddevelopeconomicdatasystemsknownasnationalincomeaccountstocalculatemacroeconomicindicatorssuchasgrossdomesticproduct.Buildinganation'@#@seconomicuseoftheenvironmentintosuchaccountsisaresponsetoseveralperceivedflawsintheSystemofNationalasdefinedbytheUnitedNationsandusedinternationally.OneflawintheSNAoftencitedisthatthecostofenvironmentalprotectioncannotbeidentified.Consequently,moneyspent,say,toputpollutioncontroldevicesonsmokestacksincreasesGDP,eventhoughtheexpenditureisnoteconomicallyproductive,someargue.Thesecriticscallfordifferentiating“defensive”expendituresfromotherswithintheaccounts.@#@Alsomisleadingisthefactthatsomeenvironmentalgoodsarenotmarketedthoughtheyprovideeconomicvalue.Fuelwoodgatheredinforests,meatandfishgatheredforconsumption,andmedicinalplantsareexamples.Soaredrinkingandirrigationwater,whosesalepricesreflectthecostofdistributionandtreatmentinfrastructure,butnotthewateritself.Whilesomecountriesdoincludesuchgoodsintheirnationalincomeaccounts,nostandardpracticesexistfordoingso.Whennonmarketedgoodsareincludedintheaccounts,theystillcannotbedistinguishedfromthosethataremarketed.@#@Valuingenvironmentalservicessuchasthewatershedprotectionthatforestsaffordandthecropfertilizationthatinsectsprovideisdifficult.Thoughsomeexpertscallfortheirinclusioninenvironmentallyadjustedaccounts,typicallyneithertheeconomicvaluenorthedegradationoftheseservicesisincluded.Ontheotherhand,however,thealternategoodsandservicesneededtoreplacethem-watertreatmentplants,forexample—docontributetoGDP,whichcanberathermisleading.@#@Stillanotherproblemisthatnationalincomeaccountstreatthedepreciationofmanufacturedcapitalandnaturalcapitaldifferently.Physicalcapital—abuildingoramachine,forinstance—isdepreciatedinaccordancewithconventionalbusinessaccountingprinciples,whileallconsumptionofnaturalcapitalisaccountedforasincome.Thustheaccountsofacountrythatharvestsitsforestsunsustainablywillshowhighincomeforafewyears,butwillnotreflectthedestructionoftheproductiveforestasset.Whileopinionsvaryonhowtodepreciatenaturalcapital,theyconvergeontheneedtodoso.@#@WhichIndicatorsAreUseful?
@#@@#@Someproponentsadvocatesimple“flag”indicatorstoalertpolicymakerstothebroadroleoftheenvironmentintheeconomy,forexample,comparingconventionalGDPwithenvironmentallyadjustedGDP,orconventionalsavingswithso-called“genuine”savingsthataccountforenvironmentalfactors.Bothoftheseindicatorscanprovidevaluablewarningsoftheimpactsofenvironmentaldegradationonaneconomy.However,suchflagsarelessusefulindeterminingthesourceofenvironmentalharmoridentifyingapolicyresponse.Forthisreason,manyeconomistsplaceprimaryimportancenotonthebottomline,butontheunderlyingdatausedtobuildenvironmentalaccounts.ThesedatacanhelpanswersuchquestionsashownaturalcatastropheslikethefiresthatragedinIndonesiainthesummerof1998mayaffecteconomicgrowth,orhowenvironmentalprotectionpoliciessuchasgreentaxesmayaffecttheeconomy.@#@WhoIsDoingThis?
@#@@#@Environmentalaccountingisunderwayinseveraldozencountries,wherebureaucrats,statisticians,andotherproponentsbothforeignanddomestichaveinitiatedactivitiesoverthepastfewdecades.Severalcountrieshavemadecontinuousinvestmentsindatasystems,whichareintegratedintoexistingstatisticalsystemsandeconomicplanningactivities.Othershavemademorelimitedeffortstocalculateafewindicators,oranalyzeasinglesector.SomeoftheearliestresearchonenvironmentalaccountingwasdoneatRFFbyHenryPeskin,workingonthedesignofaccountsfortheUnitedStates.@#@OneofthefirstcountriestobuildenvironmentalaccountsisNorway,whichbegancollectingdataonenergysources,fisheries,forests,andmineralsinthe1970stoaddressr
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