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
In this article,authors discuss several issues related to the environmental accounting,they argue that:The scope of environmental accounting should be within the correlation between environment and economy.And the con...In this article,authors discuss several issues related to the environmental accounting,they argue that:The scope of environmental accounting should be within the correlation between environment and economy.And the content of environment accounting consists of two connected equilinrium relationships,both of which are indispensable for the measurement of sustainable development.展开更多
The concept of national wealth was introduced by the World Bank in 1995,it’s a new concept based on the idea of sustainable development.In this article,the author discusses the connotation of the concept and ways to ...The concept of national wealth was introduced by the World Bank in 1995,it’s a new concept based on the idea of sustainable development.In this article,the author discusses the connotation of the concept and ways to measure it,and makes a comparative analysis to the results of measurement.展开更多
The development of satellite account is the important way that expands SNA and its applying function. In this article, the author introduces the applications recently in U. S., which include transportation satellite a...The development of satellite account is the important way that expands SNA and its applying function. In this article, the author introduces the applications recently in U. S., which include transportation satellite account, travel and tourism satellite account, R&D satellite account, environmental economic satellite account and owner based current account, and has a generalization about these applications.展开更多
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.
文摘In this article,authors discuss several issues related to the environmental accounting,they argue that:The scope of environmental accounting should be within the correlation between environment and economy.And the content of environment accounting consists of two connected equilinrium relationships,both of which are indispensable for the measurement of sustainable development.
文摘The concept of national wealth was introduced by the World Bank in 1995,it’s a new concept based on the idea of sustainable development.In this article,the author discusses the connotation of the concept and ways to measure it,and makes a comparative analysis to the results of measurement.
文摘The development of satellite account is the important way that expands SNA and its applying function. In this article, the author introduces the applications recently in U. S., which include transportation satellite account, travel and tourism satellite account, R&D satellite account, environmental economic satellite account and owner based current account, and has a generalization about these applications.
