環(huán)境會(huì)計(jì)畢業(yè)設(shè)計(jì)外文翻譯

1、<p>　　Environmental Accounting</p><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 sys

2、tems to promote understanding of the links 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

3、 to one tested in dozens of countries and 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;

4、it has been under discussion since the 1960s. Despite the difficulties and controversies described in this article, however, interest is growing in modifying </p><p>　　Why Change?</p><p>　　Gover

5、nments around the world develop economic data 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

6、accounts is a response to several perceived 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 pro

7、tection cannot be identified. Consequently, 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, m

8、eat and fish gathered for consumption, and 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. W

9、hile some countries do include such goods in their national income accounts, no standard practices exist for doing so. When nonmarketed go</p><p>　　Valuing environmental services such as the watershed protec

10、tion that forests afford and the crop fertilization that insects provide is difficult. Though some experts call for their inclusion in environmentally adjusted accounts, typically neither the economic value nor the degra

11、dation of these services is included. On the 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&g

12、t;<p>　　Still another problem is that national income accounts treat the depreciation of manufactured capital and natural capital differently. Physical capital—a building or a machine, for instance—is depreciated

13、in accordance with conventional business accounting 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 i

14、ncome for a few years, but will not reflect the destruction of the producti</p><p>　　Which Indicators Are Useful?</p><p>　　Some proponents advocate simple “flag” indicators to alert policymakers

15、 to the broad role of the environment in the economy, for example, comparing conventional</p><p>　　GDP with environmentally adjusted GDP, or conventional savings with so-called “genuine” savings that account

16、 for environmental factors. Both of these indicators can provide valuable warnings of the impacts of environmental degradation on an economy. </p><p>　　However, such flags are less useful in determining the

17、source of environmental harm or identifying a policy response. For this reason, many economists place primary importance not on the bottom line, but on the underlying data used to build environmental accounts. These data

18、 can help answer such questions as how natural catastrophes like the 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

19、 the </p><p>　　Who Is Doing This?</p><p>　　Environmental accounting is underway in several dozen countries, where bureaucrats, statisticians, and other proponents both foreign and domestic have

20、initiated activities over the past few decades. Several countries have made continuous investments in building routine data systems, which are integrated into existing statistical systems and economic planning activities

21、. Others have made more limited efforts to calculate a few indicators, or analyze a single sector. Some of the earliest research </p><p>　　One of the first countries to build environmental accounts is Norway

22、, which began collecting data on energy sources, fisheries, forests, and minerals in the 1970s to address resource scarcity. Over time, the Norwegians have expanded their accounts to include data on air pollutant emissio

23、ns. Their accounts feed into a model of the national economy, which policymakers use to assess the energy implications of alternate growth strategies. Inclusion of these data also allows them to anticipate the im</p&g

24、t;<p>　　More recently, a number of resource-dependent countries have become interested in measuring depreciation of their natural assets and adjusting their GDPs environmentally. One impetus for their interest was

25、 the 1989 study “Wasting Assets: Natural Resources in the National Income Accounts,” in which Robert Repetto and his colleagues at the World Resources Institute estimated the depreciation of Indonesia’s forests, petroleu

26、m reserves, and soil assets. Once adjusted to account for that depreciation</p><p>　　Since that time, several developing countries have made long-term commitments to broad-based environmental accounting. Nam

27、ibia began work on resource accounts in 1994, addressing such questions as whether the government has been able to capture rents from the minerals and fisheries sectors, how to allocate scarce water supplies, and how ran

28、geland degradation affects the value of livestock. </p><p>　　The Philippines began work on environmental accounts in 1990. The approach used there is to build all economic inputs and outputs into the account

29、s, including nonmarketed goods and services of the environment. Thus Filipinos estimate monetary values for such items as gathered fuelwood and the waste disposal services provided by air, water, and land; they then add

30、in direct consumption of such services as recreation and aesthetic appreciation of the natural world. While their methodology is contr</p><p>　　The United States has not been a leader in the environmental ac

31、counting arena. At the start of the Clinton administration, the Bureau of Economic Analysis (BEA) made a foray into environmental accounting in the minerals sector, but this preliminary attempt became embroiled in politi

32、cal controversy and faced opposition from the minerals industry. Congress 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<

33、;/p><p>　　Toward Consensus on Method</p><p>　　Environmental accounting would receive a substantial boost if an international consensus could be reached on methodology. The UN Statistics Department

34、has coordinated some of the ongoing 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.

35、SEEA is structured as a series 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.

36、In fact, SEEA is now undergoing 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 consen

37、sus on accounting methods, but 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

38、toward the goal of ensuring 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 en

39、vironmental policy. Ongoing 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 Init

40、iative of the World Conse</p><p>　　Second, development of a core of internationally standardized methods will contribute to willingness to adopt environmental accounting. Experts in the field—including econo

41、mists, environmentalists, academics, 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 part

42、icipants representing a spectrum of viewpoints, countries, and interested stakeholders. An opportunity exist</p><p>　　Finally, and perhaps most importantly, the more countries institutionalize construction o

43、f environmental accounts, the greater the momentum for more of the same. </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><p>　　

44、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爭(zhēng)議，但是與日劇增的在國(guó)民收入核算制

45、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)，其中一個(gè)缺點(diǎn)就是環(huán)境保護(hù)中的費(fèi)用不能被鑒別出

46、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)格只是反映了分配和處理基本設(shè)施的花費(fèi)，而不是水

47、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，用來對(duì)國(guó)民生產(chǎn)總值做貢獻(xiàn)，它是有誤導(dǎo)之嫌。&

48、lt;/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。</p><p><

49、b>　　哪種指示是有效的？</b></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。</p><p>　　然而，這樣的標(biāo)記在確定環(huán)境損害的來

50、源，或找出一個(gè)政策回應(yīng)上用處不是很大?；谶@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(shuí)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

51、，無論是國(guó)內(nèi)還是國(guó)外的政府，統(tǒng)計(jì)人員和其他支持者已經(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)

52、據(jù)，來用說明資源的匱乏。長(zhǎng)期以來，挪威已經(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

53、戶”是其中一個(gè)推動(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

54、來，一些發(fā)展中國(guó)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

55、的估計(jì)，然后直接加入到服務(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?。然而，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)

56、絲帶小組來考慮國(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。 現(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>　　在方法上達(dá)成共識(shí)</b></p><p>　　如果國(guó)際上能協(xié)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

57、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

58、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，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)

59、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(wàn)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)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