CNGreenAccountingFrameworkENWord文档格式.docx

CNGreenAccountingFrameworkENWord文档格式.docx

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TeamLeader:

GAOMinxue

TeamMembers:

ZHOUJingbo,XUJian

Dec,2006

Contents

1OBJECTIVESANDPRINCIPLES1

2ACCOUNTINGBASIS3

3BASICCONCEPTS5

3.1NaturalAssets5

3.2Economicusesofnaturalassets6

3.3Resourcedepletionvalue,environmentaldegradationvalue,resourcemanagementandenvironmentalprotectionexpenditure6

3.4EDP:

Environmentally-adjusteddomesticproduct8

3.4.1Makingadjustmentbyresourcesdepletion8

3.4.2Makingadjustmentbyenvironmentaldegradation8

3.4.3Makingadjustmentbyresourcemanagementandenvironmentalprotectionexpenditure9

4THEACCOUNTINGFRAMEWORKOFSEEA10

4.1ThebasicelementsofSEEA10

4.2ThebasicframeworkofChina’sSEEA11

4.2.1Ahybridenvironmentalandeconomicflowsaccountingtable11

4.2.2Flowaccountsforresourcemanagementandenvironmentalprotectionactivities13

4.2.3Stocksandchangesofnaturalassetsaccount15

4.2.4AggregatesaccountsaroundEDP17

5VALUATIONMETHODOLOGIES20

5.1Basicproblemsofvaluation20

5.2ValuationMethodsfornaturalresources21

5.3Valuationmethodsforenvironmentaldegradation21

6ORGANIZATIONANDIMPLEMENTATION23

6.1Choosingpriorareas,implementinggreenaccountingbytheme23

6.2Organizationstructures23

REFERENCES25

1Objectivesandprinciples

SystemofGreenNationalAccountsorSystem,alsocalledSystemofNaturalResource,EnvironmentalandEconomicAccountingorSystemofIntegratedEnvironmentalandEconomicAccounting（SEEAforshort）,isaseriesoftheoriesandmethodsabouthowtoaccounttheintegrationofnaturalresources（naturalcapital）,environmentandeconomy.BasedontheSystemofNationalAccounts（SNAforshort）,SEEAincorporatesnaturalresourceandenvironmentintoeconomicanalysis,anddescribestheinteractionbetweentheenvironmentandtheeconomy,sothatitcanprovidesystematicaccountingstatisticstomeettheneedsofanalysis,decisionandappraisement.

Withtherapideconomicgrowthduringthelasttwodecades,Chinahasbecomeoneofthelargesteconomiesintheworld.Meanwhile,however,Chinaisexperiencingseverenaturalresourceconstraintsandenvironmentaldegradationandpollution.Inresponsetothesechallenges,theChinesegovernmenthasadoptedamissionofaharmonious（XiaoKang）societywithaviewofusingpracticaladministrativetoolsforachievingharmonious,sustainableandscientific-baseddevelopment.,.ItisrightthetimeforChinatoestablishSEEAtoprovidebasicstatisticsforharmoniousandsustainabledevelopmentstrategiesandmanagement.

InordertopromotetheimplementationofSEEAinChina,providemethodologicalguidanceforregionalorspecificstudiesonSEEA,andestablishthefoundationfortheformalChineseSEEA,weputforththisframework.

SEEAisanongoinginternationalissue.AccordingtothepurposeofSEEAandcurrentaccountinggroundworkinChina,weshouldfollowfourprincipleswhenconstructingandimplementingChineseSEEA.

●First,SNAshouldbethefoundationandthestartingpointoftheSEEA.SEEAwon’tsupplantSNA,butwillreflecttheinteractionbetweentheenvironmentandtheeconomybyincorporatingenvironmentalcriteriainSNA,measuretheachievementofdevelopmentbytakingenvironmentalcostintoaccount,andeventuallyprovidestrongsupporttointegratednaturalresource,environmentalandeconomicmanagement.

●Secondly,implementingSEEAshouldnotonlyfollowinternationalexperience,butalsobeadaptedtoChineserealities.Ononehand,weshouldkeepChineseSEEAcompatiblewiththeinternationalaccountingpracticesbylearningfromtheinternationalexperience;

ontheotherhand,weshouldlocalizeSEEAinChinabyrelyingonourownexperienceandlinkingupSEEAwithourstatisticalandaccountinggroundwork.

●Thirdly,weshouldapplytheSEEAatdifferentlevelsbythoroughlyunderstandingthevariousfunctionsofSEEA.Theinteractionbetweentheenvironmentandtheeconomyismulti-dimensionandmulti-levelinnature,andthepurposeofSEEAisnotonlytoadjustGDPtoderivea“greenGDP”,butalsotoprovidecomprehensiveanddetailedstatisticsforacompleteunderstandingabouttherelationshipbetweentheenvironmentandtheeconomy.

Fourthly,SEEAshouldhaveflexibilitytosupportaccountingresearchonspecificenvironmentalissues.Atpresent,thepracticalapplicationofSEEA,internationally,isstillinanexperimentalstage.ItwouldbethereforeprudentforChinatoexperimentwiththeuseofSEEAguidelinesasaframeworkforeconomy-environmentaccountingtohelpfocusonthebasicpattern,basicconcepts,basictablesandbasicrelationshipsofaccountingwhichaimtoprovideastartingpointandgeneralplatformforenvironmentalaccountingsonspecificthemes.Specificaccountingresearchanddevelopmentofenvironmentalaccountsinthecaseofdifferentregionalconditionsanddifferentenvironmentalthemesareespeciallyencouraged.

2Accountingbasis

TheSNAsimplyprovidesthestructurewithinwhichnaturalcapitalandenvironmentalservicesaccountscanbeorganized.TheSNA,asitcurrentlystands,doesnotprovideguidanceforthecollectionofnaturalresourceandenvironmentalstatistics;

SEEAdoesthisbutinharmonywiththeexistingSNAstructure.AsasatellitesystemoftheSystemofNationalAccounts,SEEA（TheSystemforintegratedEnvironmentalandEconomicAccountingbyUnitedNations）bringstogethereconomicandenvironmentalinformationinacommonframeworktomeasurethecontributionoftheenvironmenttotheeconomyandtheimpactoftheeconomyontheenvironment.Itprovidespolicy-makerswithindicatorsanddescriptivestatisticstomonitortheseinteractionsaswellasadatabaseforstrategicplanningandpolicyanalysistoidentifymoresustainablepathsofdevelopment.

TheSNAconsistsoffivesub-systems:

grossdomesticproductaccounting,input-outputaccounting,flowoffundsaccounting,thebalanceofpaymentsaccountingandbalanceaccounting.Amongthesefivesub-systems,grossdomesticproductaccounting,input-outputaccountingandbalanceaccountingcomprisethebasisofSEEA,whileSEEAincludefourcomponents:

Naturalresourceassetaccounts,Pollutantandmaterial（energyandresource）flowaccounts,Environmentalprotectionandresourcemanagementexpenditureaccounts,Environmentally-adjustedmacroeconomicaggregates.Theinput-outputtableisneededtofullydescribetherelationshipbetweeneconomicactivitiesandresourcedepletionandpollutantemissions;

theframeworkofabalancedaccountingisneededtofullyaccountfornaturalassetsownedbyacountryanditssignificancetosustainabledevelopment.Theframeworkofgrossdomesticproductaccountsisneededtosystemicallymeasureimpactsontheenvironmentbyeconomicactivities,scientificallymeasureoutputsofeconomicactivitiesandcalculateenvironmentallyadjustedeconomicproducts（namelygreenGDP）.Chinahasbuiltarelativelycomprehensivesystemofnationalaccountsthroughresearchandpracticesince1980s,whichprovidesasolidbasisforestablishingChina’sSEEA.

TheSNAisbuiltforawholeeconomy.ChinahasconstructedarelativelycomprehensiveSNAattwolevels:

oneisatnationallevel;

anotherisatregionlevelofprovince.Consideringthebroadterritoryandobviouslydifferentnaturalconditionsandeconomicdevelopmentamongregions,SEEAshouldbeimplementednotonlyatnationallevelbutalsoatregionallevel.Hence,thetwo-levelSNAhasequippedSEEAwithfeasibilityforregionalimplementation.

ItisnecessarytohaveasolidbasisfornaturalresourceandenvironmentalstatisticsinordertoincorporateenvironmentalcriteriaintotheSNA.Ononehand,naturalresourceandenvironmentalstatisticscanprovidephysicaldataaboutresourceandenvironmentalinventoriesandchanges;

ontheotherhand,itcanconfirmthepricesofresourceandenvironmentalelements,whichenablesustoincorporateenvironmentalcriteriaandvaluesintotheSNA.Overthepastdecades,wehavebeenmakinggreateffortstoestablishastatisticalsystemofnaturalresourceaccountforminerals,forests,water,fishandlandandhavecollectedbasicresourcestatistics.Withmoreattentiononenvironmentalproblemsinrecentyears,wehaveestablishedmonitoringandstatisticalsystemonenvironmentpollutionandprotectionactivities,whichcoverspollutantdischargeandtreatment,ecologicalbuildingandprotection.SomeofthebasicbuildingblocksareinplaceforthepreparationofacomprehensiveSEEAforChina.

3BasicConcepts

IncorporatingenvironmentalcriteriaintothetraditionalSNA,SEEAextendsthescopeoftheSNA,soit’snecessarytointroduceorredefinesomebasicconcepts.

3.1NaturalAssets

Naturalassetsornaturalcapitalhavethreefunctionstotheeconomicsystem:

a）resourcefunctions:

providingbasicmaterialstotheeconomicsystem;

b）sinkfunctions:

absorbingemittedwastesfromtheeconomicsystem,and;

c）ecologicalservicefunctions:

providinglandscapesandthehabitatforalllivingbeingsincludingmankind.Onlybasedontheseecologicalfunctionscouldtheeconomicsystemexist.Intermsofeconomicsandeconomicaccounting,naturalelementsarecallednaturalassets.

NaturalassetscanbegroupedintothreecategoriesaccordingtolinkageswiththeSNA.Thefirstcategoryiscultivatedasset,namelyallkindsofcultivatedplantandanimalresources,whichareincludedineconomicassetsandregardedascultivatedassets.Thesecondcategoryisnatural