會(huì)計(jì)環(huán)境外文翻譯--我們現(xiàn)在所處的狀況及我們前進(jìn)的方向

1、<p><b>　　中文4500字</b></p><p><b>　　外文翻譯：</b></p><p><b>　　環(huán)境會(huì)計(jì)</b></p><p>　　——我們現(xiàn)在所處的狀況及我們前進(jìn)的方向</p><p>　　by Joy E. Hecht</p>

2、<p>　　利益增長(zhǎng)改變國(guó)民收入核算制度以促進(jìn)了解經(jīng)濟(jì)和環(huán)境之間的聯(lián)系。</p><p>　　在過去的二十年間..環(huán)境會(huì)計(jì)領(lǐng)域取得了很大的進(jìn)步.它從一個(gè)比較冷僻領(lǐng)域努力到現(xiàn)在已經(jīng)是一個(gè)經(jīng)幾十個(gè)國(guó)家測(cè)試和多方面的完善的領(lǐng)域。 但是.國(guó)家有可能把環(huán)境的經(jīng)濟(jì)作用結(jié)合到國(guó)民收入賬戶中..這種既不是快速的賣空.也不是種快速的過程。自從20世紀(jì)60年代以來..這種想法已經(jīng)被討論。 盡管在這篇文章中面臨重重困難和

3、爭(zhēng)議.但是.與日劇增的在國(guó)民收入核算制度中所產(chǎn)生的利益促進(jìn)了我們對(duì)經(jīng)濟(jì)和環(huán)境直接關(guān)系的了解。</p><p><b>　　為何改變？</b></p><p>　　世界各國(guó)政府建立經(jīng)濟(jì)數(shù)據(jù)系統(tǒng)稱為國(guó)民收入賬戶.它是用來計(jì)算宏觀經(jīng)濟(jì)的指標(biāo).如國(guó)內(nèi)生產(chǎn)總值。建立一個(gè)國(guó)家經(jīng)濟(jì)環(huán)境使用到這種賬戶是回應(yīng)幾個(gè)在依照由聯(lián)合國(guó)規(guī)定并且在全世界廣泛使用的國(guó)民核算體系中認(rèn)識(shí)到的缺點(diǎn).其中一

4、個(gè)缺點(diǎn)就是環(huán)境保護(hù)中的費(fèi)用不能被鑒別出來。因此.有些人辯稱道.所花的費(fèi)用.也就是說.用來安裝控制環(huán)境污染的裝置隨著國(guó)內(nèi)生產(chǎn)總值的增幅.即使開支也不是經(jīng)濟(jì)化地生產(chǎn)。這些批評(píng)者呼吁區(qū)分防御性的花費(fèi)要從賬戶中其他部分支出。</p><p>　　同時(shí)，雖然有些環(huán)境商品上不了市場(chǎng)..但是它們提供了經(jīng)濟(jì)價(jià)值。這種現(xiàn)象是令人費(fèi)解的。薪材聚集在森林.肉類和魚類聚集消費(fèi).藥用植物它們都是例證.同樣的用于喝和灌溉的水.其出售價(jià)格只是

5、反映了分配和處理基本設(shè)施的花費(fèi).而不是水本身。雖然有些國(guó)家確實(shí)把這類貨物包括在其國(guó)民收入賬戶.但沒有存在著這樣做的標(biāo)準(zhǔn)慣例。當(dāng)非市場(chǎng)貨物列入賬戶中.他們?nèi)匀粺o法從那些銷售的產(chǎn)品中區(qū)分出來。</p><p>　　重視環(huán)境服務(wù)如森林提供的集水區(qū)保護(hù)與昆蟲提供作物施肥是很困難的。雖然有些專家呼吁將它們列入環(huán)保調(diào)整賬戶..但是那些有經(jīng)濟(jì)價(jià)值和退化的服務(wù)都沒有包括進(jìn)。在另一方面.需要候補(bǔ)貨物和服務(wù)來代替比如說水處理設(shè)備.用

6、來對(duì)國(guó)民生產(chǎn)總值做貢獻(xiàn)..它是有誤導(dǎo)之嫌。</p><p>　　還有個(gè)問題是.國(guó)民收入賬戶對(duì)待制成品資本的折舊和自然資本的折舊是不同的。實(shí)物資本比如說建筑物或一臺(tái)機(jī)器..其折舊是按照傳統(tǒng)的商業(yè)會(huì)計(jì)原則.但是所有自然資本的消費(fèi)是計(jì)為收入的。因此.一個(gè)國(guó)家的賬戶中.森林資源的豐收是不能用來支撐起幾年的高收入.但是也不會(huì)反映出有生產(chǎn)力的林業(yè)資產(chǎn)的破壞。雖然就如何貶值自然資本的觀點(diǎn)眾說紛紜.但他們一致認(rèn)為需要這么做。哪種

7、指示是有效的.</p><p>　　一些支持者主張簡(jiǎn)單的"標(biāo)記"指標(biāo)..以提醒決策者環(huán)境在經(jīng)濟(jì)方面有著眾多的角色。舉例來說.傳統(tǒng)的國(guó)內(nèi)生產(chǎn)總值和經(jīng)環(huán)境調(diào)整的國(guó)內(nèi)生產(chǎn)總值.或傳統(tǒng)的儲(chǔ)蓄與所謂的"正版"的儲(chǔ)蓄賬戶比較.發(fā)現(xiàn)環(huán)境因素是主要原因。上述兩個(gè)指標(biāo)可以提供寶貴的警告.告誡環(huán)境惡化對(duì)經(jīng)濟(jì)增長(zhǎng)的沖擊。然而.這樣的標(biāo)記在確定環(huán)境損害的來源.或找出一個(gè)政策回應(yīng)上用處不是很大?；?/p>

8、這個(gè)原因.許多經(jīng)濟(jì)學(xué)家安置頭等重要性不是在底線.而是放在潛在的數(shù)據(jù)用于建立環(huán)境帳戶。這些數(shù)據(jù)可以幫助解決自然災(zāi)害影響帶給經(jīng)濟(jì)增長(zhǎng)的阻礙.象印度尼西亞在1998 年夏天發(fā)生的火災(zāi).或如何運(yùn)用環(huán)保政策來影響經(jīng)濟(jì)如環(huán)保稅的問題。</p><p><b>　　誰正在做環(huán)境會(huì)計(jì)？</b></p><p>　　環(huán)境會(huì)計(jì)正在幾十個(gè)國(guó)家中進(jìn)行著.無論是國(guó)內(nèi)還是國(guó)外的政府.統(tǒng)計(jì)人員和其

9、他支持者已經(jīng)在過去的數(shù)十年中開展了一些活動(dòng)。有幾個(gè)國(guó)家成功地在常規(guī)數(shù)據(jù)系統(tǒng)的建立上持續(xù)投資.并且合并到現(xiàn)有的統(tǒng)計(jì)制度和經(jīng)濟(jì)規(guī)劃活動(dòng)中。有的甚至用有限的能力來計(jì)算幾個(gè)指標(biāo).或分析一個(gè)單一的部門。一些最早的研究環(huán)境會(huì)計(jì)工作是由亨利.帕斯金完成.他是為美國(guó)研究賬戶設(shè)計(jì)的。</p><p>　　挪威是第一批建立環(huán)境賬戶的國(guó)家.它從在20 世紀(jì)70 年代開始收集能源.漁業(yè).森林和礦產(chǎn)的數(shù)據(jù).來用說明資源的匱乏。長(zhǎng)期以來.挪

10、威已經(jīng)擴(kuò)大了其賬戶.把對(duì)空氣污染物的排放量納入其中。其賬戶以國(guó)民經(jīng)濟(jì)為模型.決策者可以用來評(píng)估對(duì)于能量交替增長(zhǎng)決策的涵義。列入這些數(shù)據(jù)也使得他們可以預(yù)見不同的經(jīng)濟(jì)增長(zhǎng)模型對(duì)遵守國(guó)際公約會(huì)對(duì)污染物的排放量的影響。</p><p>　　最近.一些資源依賴型國(guó)家對(duì)衡量他們的自然資產(chǎn)折舊產(chǎn)生了興趣.并開始調(diào)整他們環(huán)境的國(guó)內(nèi)生產(chǎn)總值。1989年的研究報(bào)告"消耗性資產(chǎn).自然資源在國(guó)民收入賬戶"是其中一個(gè)推

11、動(dòng)力。這份報(bào)告中.羅伯特雷佩托和他在世界資源研究所的同事們對(duì)印度尼西亞的森林.石油儲(chǔ)量和土壤的資產(chǎn)進(jìn)行折舊評(píng)估。一旦賬戶中的折舊量被校正好.印度尼西亞的國(guó)內(nèi)生產(chǎn)總值和增長(zhǎng)速度都將低于常規(guī)的數(shù)據(jù)。然而所謂許多行動(dòng)中的“消耗性資產(chǎn)”.它起者一個(gè)閘的作用.導(dǎo)致許多經(jīng)濟(jì)學(xué)家和統(tǒng)計(jì)學(xué)家對(duì)于過分重視綠色國(guó)內(nèi)生產(chǎn)總值發(fā)出警告.因?yàn)樗鼪]有告訴決策者任何關(guān)于環(huán)境問題的起因或者是解決方法。</p><p>　　那時(shí)以來.一些發(fā)展中國(guó)

12、家已對(duì)基礎(chǔ)廣泛的環(huán)境會(huì)計(jì)作出了長(zhǎng)期承諾。納米比亞從1994年著手開始資源賬戶的工作.解決政府是否已經(jīng)能夠從礦產(chǎn)和漁業(yè)部門得到租金.如何分配稀少的食水供應(yīng).以及草場(chǎng)退化影響牲畜的價(jià)值等這種問題。</p><p>　　菲律賓在1990 年起開始致力于環(huán)境賬戶。所采用的辦法是建立一切經(jīng)濟(jì)投入和產(chǎn)出賬戶.包括非市場(chǎng)商品和服務(wù)的環(huán)境。因而菲律賓人對(duì)收集的薪材和廢物處置.由空氣.水.土地所提供的服務(wù)進(jìn)行貨幣價(jià)值的估計(jì).然后直

13、接加入到服務(wù)消費(fèi)行列中.因?yàn)樗鼈兪亲鳛樽匀唤绲膴蕵泛蛯徝赖脑鲋?。然?他們的思維方式是具爭(zhēng)議性的.這些賬戶為供菲律賓政府機(jī)構(gòu)和研究人員提供決策和分析所需的各種各樣的數(shù)據(jù)。</p><p>　　但是在環(huán)境會(huì)計(jì)舞臺(tái).美國(guó)沒有發(fā)揮著領(lǐng)導(dǎo)者的作用。在克林頓政府時(shí)期.經(jīng)濟(jì)分析局對(duì)礦產(chǎn)部門發(fā)起了環(huán)境會(huì)計(jì)的進(jìn)軍.但是這個(gè)初步的嘗試卷入政治爭(zhēng)議.同時(shí)面臨著礦物制品制造業(yè)的反對(duì)。然后.國(guó)會(huì)要求國(guó)家研究委員會(huì)形成一個(gè)藍(lán)絲帶小組來考慮

14、國(guó)家應(yīng)該用什么方式來做環(huán)境會(huì)計(jì).自那時(shí)起.美國(guó)國(guó)會(huì)撥款給經(jīng)濟(jì)分析局.但在次之前.他們一直明確禁止經(jīng)濟(jì)分析局進(jìn)行環(huán)境會(huì)計(jì)工作?，F(xiàn)在這項(xiàng)禁令可能被取消.不過.這些對(duì)國(guó)家研究委員會(huì)的建議是要向公眾公布。</p><p><b>　　如何計(jì)算？</b></p><p>　　在考慮不同的方面時(shí).環(huán)境會(huì)計(jì)有著不同的計(jì)算方法.特別是需要得到巨額的投資.客觀的數(shù)據(jù)能力來比較不同種環(huán)境

15、的影響以及各種政策的目的時(shí)它們可以適用。這里有些目前正在使用的方法。</p><p>　　自然資源賬戶.它包括自然資源存儲(chǔ)數(shù)據(jù)和由自然或人為使用造成的變化的數(shù)據(jù)。這種賬戶通常覆蓋農(nóng)業(yè)用地.漁業(yè).森林.礦產(chǎn).石油和水。在一些國(guó)家.該賬戶還包括這些資源的金融價(jià)值數(shù)據(jù).但是在嘗試計(jì)算中遇到了重大的技術(shù)難題。當(dāng)貨物在市場(chǎng)中出售.這是相當(dāng)容易去追蹤價(jià)值的資源流動(dòng).同樣地.木材和魚類也適用。但是.計(jì)算庫存地變化是比較困難地.

16、因?yàn)樗鼈兛赡苁怯梢环劫Y源的自然變化或者是波動(dòng)的市場(chǎng)價(jià)格造成的。</p><p>　　環(huán)境商品和服務(wù)是不會(huì)被出售.因此那就是更加難以確立流動(dòng)或改變庫存的價(jià)值觀念。不過.即使是自然的數(shù)據(jù).也可以聯(lián)系到經(jīng)濟(jì)的政策目的。舉例來說.變動(dòng)收入有時(shí)可以追溯到資源的變化.或是環(huán)境災(zāi)難對(duì)經(jīng)濟(jì)造成的影響。排放量核算.這是由荷蘭人研發(fā)的.包括環(huán)境賬戶的國(guó)民核算矩陣.它是把帳戶組合到一個(gè)矩陣中.其中由經(jīng)濟(jì)部門來確定污染物排放量。歐盟統(tǒng)計(jì)

17、局是歐洲聯(lián)盟中的統(tǒng)計(jì)支架.他幫助歐盟成員國(guó)來應(yīng)用這方法.因?yàn)樗黔h(huán)境會(huì)計(jì)系統(tǒng)中的一部分。核算矩陣系統(tǒng)中的自然數(shù)據(jù)是用來評(píng)估不同增長(zhǎng)策略對(duì)環(huán)境質(zhì)量的影響。污染物排放量可以把數(shù)據(jù)分離開來.以了解對(duì)國(guó)內(nèi)的.跨國(guó)界.或全球性的環(huán)境的影響。如果排放價(jià)值是用貨幣來衡量的.這些價(jià)值觀念可以用來計(jì)算把避免環(huán)境退化放在首位時(shí)付出的經(jīng)濟(jì)代價(jià).以及比較保護(hù)環(huán)境的成本和效益。</p><p>　　常規(guī)國(guó)民賬目的解體.有時(shí)候,在常規(guī)賬目中

18、把數(shù)據(jù)拆開以確定具體的支出與環(huán)境有關(guān),例如那些防止或減輕損害的.以購(gòu)買和安裝保護(hù)裝置,或者支付費(fèi)用和補(bǔ)貼的花費(fèi)。隨著時(shí)間的推移,揭示這些數(shù)據(jù)使人們有可以觀察環(huán)境政策變化和環(huán)境保護(hù)的費(fèi)用之間的關(guān)系,以及追蹤環(huán)保行業(yè)的進(jìn)展。</p><p>　　雖然這些數(shù)據(jù)有著顯而易見的利益.但是有的人認(rèn)為被隔離的數(shù)據(jù)可以產(chǎn)生誤導(dǎo)作用。舉例來說.盡管管道終端污染控制設(shè)備是很容易觀察到.通過重新設(shè)計(jì)產(chǎn)品或流程變革而不是依賴于特別的設(shè)備

19、.新的工廠和與日俱增的車輛正在降低它們污染物的排放量。在這種情況下.在賬戶上不會(huì)顯現(xiàn)出受污染控制的花費(fèi).但在支出顯現(xiàn)出來的情況下.環(huán)境保護(hù)方面可能會(huì)做得更加好些。</p><p>　　非市場(chǎng)環(huán)境商品和服務(wù)的價(jià)值.相當(dāng)多的爭(zhēng)論存在于非市場(chǎng)環(huán)境商品和服務(wù)的估算價(jià)值是否應(yīng)該包括那些在環(huán)境賬戶中。例如.一個(gè)未受污染的湖泊或風(fēng)景區(qū)的景色帶來的好處。一方面.這些項(xiàng)目的總價(jià)值是至關(guān)重要的.當(dāng)該賬戶將用來權(quán)衡經(jīng)濟(jì)和環(huán)境目標(biāo)。否則

20、.該賬戶可能結(jié)束那些用來反映不以任何方式保護(hù)生態(tài)環(huán)境的成本。另一方面..有些人認(rèn)為估價(jià)是一個(gè)建模的活動(dòng).其超越傳統(tǒng)了會(huì)計(jì).并且不應(yīng)該直接關(guān)系到國(guó)民核算體系。他們認(rèn)為估價(jià)方法是難以規(guī)范的.所以使由此產(chǎn)生的賬戶可能不具有國(guó)家之間的或經(jīng)濟(jì)部門內(nèi)部的可比性。</p><p>　　綠色國(guó)內(nèi)生產(chǎn)總值.發(fā)展包括環(huán)境的國(guó)內(nèi)生產(chǎn)總值是一個(gè)備受爭(zhēng)議的事情。大多數(shù)人都積極參與建設(shè)環(huán)境賬戶使它的重要性減到最小。因?yàn)榄h(huán)境核算方法不規(guī)范.一

21、個(gè)綠色國(guó)內(nèi)生產(chǎn)總值在每個(gè)項(xiàng)目計(jì)算上可以有不同的意義.因此價(jià)值觀在國(guó)家之間是不具有可比性。此外.雖然一個(gè)綠色國(guó)內(nèi)生產(chǎn)總值可以提請(qǐng)大家注意政策問題.但是它對(duì)于如何解決這些問題沒有很大用處。然而大多數(shù)的會(huì)計(jì)項(xiàng)目包括貨幣價(jià)值用這一指標(biāo)來做計(jì)算.盡管它存在局限性.但是還是存在著極大的利益。</p><p><b>　　在方法上達(dá)成共識(shí)</b></p><p>　　如果國(guó)際上能協(xié)

22、商一致.環(huán)境會(huì)計(jì)將得到強(qiáng)有力的幫助。聯(lián)合國(guó)統(tǒng)計(jì)署已自20世紀(jì)80年代已在為此做出的努力并取得一定成果。在1993年..聯(lián)合國(guó)公布將綜合經(jīng)濟(jì)與環(huán)境會(huì)計(jì).SEEA.作為附件對(duì)國(guó)民核算體系進(jìn)行修訂。SEEA的結(jié)構(gòu)安排了一系列的備選方法.其中包括大部分在上述提到過的會(huì)計(jì)活動(dòng);使用者可選擇最適合他們需要的一種。</p><p>　　在聯(lián)合國(guó)所建議的各種方法不存在公眾輿論。事實(shí)上.SEEA現(xiàn)在正在進(jìn)行由所謂的"倫敦

23、小組"提出的修改.主要是由來自經(jīng)濟(jì)合作與發(fā)展組織國(guó)家的國(guó)民收入的會(huì)計(jì)和統(tǒng)計(jì)人員組成的。該小組的工作一個(gè)重要步驟將是對(duì)會(huì)計(jì)處理方法的達(dá)成一定的共識(shí).但這一進(jìn)程將是漫長(zhǎng)..發(fā)展傳統(tǒng)的國(guó)民核算體系用了四十年。</p><p><b>　　對(duì)它的普遍使用</b></p><p>　　對(duì)于朝著確保環(huán)境核算以及國(guó)民核算體系被確立為目標(biāo)的努力.現(xiàn)在若干步驟可以被采取。首先

24、.對(duì)現(xiàn)有環(huán)境賬戶和它們是如何促進(jìn)經(jīng)濟(jì)和環(huán)境政策的相關(guān)信息必須自由流通。為了吸取經(jīng)驗(yàn)教訓(xùn).對(duì)于現(xiàn)在正在進(jìn)行的工作需要加以確認(rèn)和系統(tǒng)地回顧分析.這可為設(shè)計(jì)和執(zhí)行未來的審計(jì)活動(dòng)提供信息。世界自然保護(hù)聯(lián)盟已著手關(guān)于綠色會(huì)計(jì)的倡議這方面努力.它和其他一些組織都呼吁類似的活動(dòng)。利用萬維網(wǎng)上可方便獲取未發(fā)表的工作.雖然這將需要協(xié)調(diào)一致的努力.以取得會(huì)計(jì)報(bào)告.并尋求批準(zhǔn)把他們裝載在因特網(wǎng)上。</p><p>　　第二.發(fā)展的一個(gè)

25、以國(guó)際標(biāo)準(zhǔn)化為核心的方法將有助于大家采用環(huán)境會(huì)計(jì)的意愿。該領(lǐng)域的專家包括經(jīng)濟(jì)學(xué)家.環(huán)保人士.學(xué)者和其他人的國(guó)家統(tǒng)計(jì)辦公室等.應(yīng)采取積極主動(dòng)的作用.在追蹤倫敦小組的工作時(shí)堅(jiān)持標(biāo)準(zhǔn)制定過程中涉及參與的國(guó)家和利害攸關(guān)者代表的一系列觀點(diǎn)。它為科研院所以率先采取行動(dòng)找出所需要的財(cái)政資源以促進(jìn)更廣泛的標(biāo)準(zhǔn)制定過程.并爭(zhēng)取全方位的聲音.以就方法論建立共識(shí)。</p><p>　　最后.可能也是最重要的是.更多的國(guó)家將建設(shè)的環(huán)境賬

26、戶制度化.以更大的動(dòng)力達(dá)成更多相同觀點(diǎn)。還有.建立賬戶不是一朝一夕的事。其建立將需要持久的體制和財(cái)政承諾以確保投資持續(xù)時(shí)間長(zhǎng)而足以顯出成效。但有豐富經(jīng)驗(yàn)的挪威.納米比亞.菲律賓表明.這種承諾可以實(shí)現(xiàn).它也是需要更多的國(guó)家在世界做出的承諾。</p><p><b>　　原文正文：</b></p><p>　　Environmental Accounting</p&

27、gt;<p>　　Where We Are Now, Where We Are Heading</p><p>　　by Joy E. Hecht</p><p>　　Interest is growing in modifying national income accounting systems to promote understanding of the links

28、 between economy and environment.</p><p>　　The field of environmental accounting has made great strides in the past two decades, moving from a rather arcane endeavor to one tested in dozens of countries and

29、well established in a few. But the idea that nations might integrate the economic role of the environment into their income accounts is neither a quick sell nor a quick process; it has been under discussion since the 196

30、0s. Despite the difficulties and controversies described in this article, however, interest is growing in modifying </p><p>　　Why Change?</p><p>　　Governments around the world develop economic d

31、ata systems known as national income accounts to calculate macroeconomic indicators such as gross domestic product. Building a nation’s economic use of the environment into such accounts is a response to several perceive

32、d flaws in the System of National Accounts (SNA), as defined by the United Nations and used internationally. One flaw in the SNA often cited is that the cost of environmental protection cannot be identified. Consequently

33、, money spent</p><p>　　Also misleading is the fact that some environmental goods are not marketed though they provide economic value. Fuelwood gathered in forests, meat and fish gathered for consumption, and

34、 medicinal plants are examples. So are drinking and irrigation water, whose sale prices reflect the cost of distribution and treatment infrastructure, but not the water itself. While some countries do include such goods

35、in their national income accounts, no standard practices exist for doing so. When nonmarketed go</p><p>　　Valuing environmental services such as the watershed protection that forests afford and the crop fert

36、ilization that insects provide is difficult. Though some experts call for their inclusion in environmentally adjusted accounts, typically neither the economic value nor the degradation of these services is included. On t

37、he other hand, however, the alternate goods and services needed to replace them—water treatment plants, for example—do contribute to GDP, which can be rather misleading.</p><p>　　Still another problem is tha

38、t national income accounts treat the depreciation of manufactured capital and natural capital differently. Physical capital—a building or a machine, for instance—is depreciated in accordance with conventional business ac

39、counting principles, while all consumption of natural capital is accounted for as income. Thus the accounts of a country that harvests its forests unsustainably will show high income for a few years, but will not reflect

40、 the destruction of the producti</p><p>　　Which Indicators Are Useful?</p><p>　　Some proponents advocate simple “flag” indicators to alert policymakers to the broad role of the environment in th

41、e economy, for example, comparing conventional GDP with environmentally adjusted GDP, or conventional savings with so-called “genuine” savings that account for environmental factors. Both of these indicators can provide

42、valuable warnings of the impacts of environmental degradation on an economy.</p><p>　　However, such flags are less useful in determining the source of environmental harm or identifying a policy response. For

43、 this reason, many economists place primary importance not on the bottom line, but on the underlying data used to build environmental accounts. These data can help answer such questions as how natural catastrophes like t

44、he fires that raged in Indonesia in the summer of 1998 may affect economic growth, or how environmental protection policies such as green taxes may affect the </p><p>　　Who Is Doing This?</p><p>

45、;　　Environmental accounting is underway in several dozen countries, where bureaucrats, statisticians, and other proponents both foreign and domestic have initiated activities over the past few decades. Several countries

46、have made continuous investments in building routine data systems, which are integrated into existing statistical systems and economic planning activities. Others have made more limited efforts to calculate a few indicat

47、ors, or analyze a single sector. Some of the earliest research </p><p>　　One of the first countries to build environmental accounts is Norway, which began collecting data on energy sources, fisheries, forest

48、s, and minerals in the 1970s to address resource scarcity. Over time, the Norwegians have expanded their accounts to include data on air pollutant emissions. Their accounts feed into a model of the national economy, whic

49、h policymakers use to assess the energy implications of alternate growth strategies. Inclusion of these data also allows them to anticipate the im</p><p>　　More recently, a number of resource-dependent count

50、ries have become interested in measuring depreciation of their natural assets and adjusting their GDPs environmentally. One impetus for their interest was the 1989 study “Wasting Assets: Natural Resources in the National

51、 Income Accounts,” in which Robert Repetto and his colleagues at the World Resources Institute estimated the depreciation of Indonesia’s forests, petroleum reserves, and soil assets. Once adjusted to account for that dep

52、reciation</p><p>　　Since that time, several developing countries have made long-term commitments to broad-based environmental accounting. Namibia began work on resource accounts in 1994, addressing such ques

53、tions as whether the government has been able to capture rents from the minerals and fisheries sectors, how to allocate scarce water supplies, and how rangeland degradation affects the value of livestock.</p><

54、p>　　The Philippines began work on environmental accounts in 1990. The approach used there is to build all economic inputs and outputs into the accounts, including nonmarketed goods and services of the environment. Thu

55、s Filipinos estimate monetary values for such items as gathered fuelwood and the waste disposal services provided by air, water, and land; they then add in direct consumption of such services as recreation and aesthetic

56、appreciation of the natural world. While their methodology is contr</p><p>　　The United States has not been a leader in the environmental accounting arena. At the start of the Clinton administration, the Bur

57、eau of Economic Analysis (BEA) made a foray into environmental accounting in the minerals sector, but this preliminary attempt became embroiled in political controversy and faced opposition from the minerals industry. Co

58、ngress then asked the National Research Council (NRC) to form a blue ribbon panel to consider what the nation should do in the way of environmental ac</p><p>　　How to Account?</p><p>　　How envir

59、onmental accounting is being done varies in a number of respects, notably the magnitude of the investment required, the objectivity of the data, the ability to compare different kinds of environmental impacts, and the ki

60、nds of policy purposes to which they may be applied. Here are some of the methods currently in use.</p><p>　　Natural Resource Accounts. These include data on stocks of natural resources and changes in them c

61、aused by either natural processes or human use. Such accounts typically cover agricultural land, fisheries, forests, minerals and petroleum, and water. In some countries, the accounts also include monetary data on the va

62、lue of such resources. But attempts at valuation raise significant technical difficulties. It is fairly easy to track the value of resource flows when the goods are sold in markets, </p><p>　　For environment

63、al goods and services that are not sold, it is that much harder to establish the value either of the flow or of a change in stock. However, even physical data can be linked to the economy for policy purposes. For example

64、, changes in income can sometimes be traced to changes in the resource base or to the impact of environmental catastrophes on the economy.</p><p>　　Emissions accounting. Developed by the Dutch, the National

65、Accounting Matrix including Environmental Accounts (NAMEA) structures the accounts in a matrix, which identifies pollutant emissions by economic sector. Eurostat, the statistical arm of the European Union, is helping EU

66、members apply this approach as part of its environmental accounting program. The physical data in the NAMEA system are used to assess the impact of different growth strategies on environmental quality. Data can also be s

67、e</p><p>　　Disaggregation of conventional national accounts. Sometimes data in the conventional accounts are taken apart to identify expenditures specifically related to the environment, such as those incurr

68、ed to prevent or mitigate harm, to buy and install protection equipment, or to pay for charges and subsidies. Over time, revelation of these data makes it possible to observe links between changes in environmental policy

69、</p><p>　　and costs of environmental protection, as well as to track the evolution of the</p><p>　　environmental protection industry.</p><p>　　While these data are of obvious intere

70、st, some people argue that looking at them in isolation can be misleading. For example, while end-of-pipe pollution control equipment is easily observed, new factories and vehicles increasingly are lowering their polluta

71、nt emissions through product redesign or process change rather than relying on special equipment. In such cases, no pollution control expenditures would show up in the accounts, yet environmental performance might be bet

72、ter than in a case whe</p><p>　　Value of nonmarketed environmental goods and services. Considerable controversy exists over whether to include the imputed value of nonmarketed environmental goods and service

73、s in environmental accounts, such as the benefits of an unpolluted lake or a scenic vista. On the one hand, the value of these items is crucial if the accounts are to be used to assess tradeoffs between economic and envi

74、ronmental goals. Otherwise, the accounts can end up reflecting the costs of protecting the environment wi</p><p>　　Green GDP. Developing a gross domestic product that includes the environment is also a matte

75、r of controversy. Most people actively involved in building environmental accounts minimize its importance. Because environmental accounting methods are not standardized, a green GDP can have a different meaning in each

76、project that calculates it, so values are not comparable across countries. Moreover, while a green GDP can draw attention to policy problems, it is not useful for figuring out how to resol</p><p>　　Toward Co

77、nsensus on Method</p><p>　　Environmental accounting would receive a substantial boost if an international consensus could be reached on methodology. The UN Statistics Department has coordinated some of the o

78、ngoing efforts toward this end since the 1980s. In 1993, the UN published the System for Integrated Economic and Environmental Accounting (SEEA) as an annex to the 1993 revisions of the SNA. SEEA is structured as a serie

79、s of methodological options, which include most of the different accounting activities described abo</p><p>　　No consensus exists on the various methods that the UN recommended. In fact, SEEA is now undergoi

80、ng revision by the so-called “London Group,” comprised primarily of national income accountants and statisticians from OECD countries. The group’s work will be an important step toward consensus on accounting methods, bu

81、t the process will be lengthy: Development of the conventional SNA took some forty years. </p><p>　　Toward Widespread Use </p><p>　　A number of steps can be taken now toward the goal of ensuring

82、 that environmental accounting is as well established as the SNA. First, information must circulate freely about existing environmental accounts and how they are contributing to economic and environmental policy. Ongoing

83、 work needs to be identified and systematically reviewed and analyzed to learn lessons, which may inform the design and implementation of future accounting activities. The Green Accounting Initiative of the World Conse&l

84、t;/p><p>　　Second, development of a core of internationally standardized methods will contribute to willingness to adopt environmental accounting. Experts in the field—including economists, environmentalists, a

85、cademics, and others outside of the national statistical offices—should take a proactive role in tracking the work of the London Group and insist that the standard- setting process involve participants representing a spe

86、ctrum of viewpoints, countries, and interested stakeholders. An opportunity exist</p><p>　　Finally, and perhaps most importantly, the more countries institutionalize construction of environmental accounts, t

87、he greater the momentum for more of the same.</p><p>　　Still, building accounts—like developing any timeseries statistics—will not happen overnight. Their construction will require sustained institutional an

88、d financial commitment to ensure that the investment lasts long enough to yield results. But the experiences of Norway, Namibia, and the Philippines show that such a commitment can pay off; it is a commitment that more c