黑金的绿色会计【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目GreenAccountingforBlackGold外文出处EnergyJournal,2009：P113-139外文作者RobertD.Cairns原文：GreenAccountingforBlackGoldRobertD.Cairns*Inthepetroleumindustry,validgreeneconomicaccountingmagnitudesareinfluencedbynaturalandotherconstraintsonproduction,bynon-convexityoftechnologyan

2、dbynon-optimalityofoutput.Thepaperundertakesaneconomicanalysisofoilextractionthatexplicitlyrepresentstheconditionsandconstraintsthatinfluencethedecisionsofafirm.Thismicroeconomicanalysisdivergesfromconventional,"Hotelling"macroeconomicmodelsofnonrenewable-resourceextractionandhassub

3、stantiallydifferentfindings.OptimalityconditionssuchasHotelling'sruleorfirst-orderconditionsarenotutilizedindefiningaccountingstatistics.Contrarytothefindingsofmanystudies,itisfoundthattraditional(non-green)accountingpracticeforcommercialnaturalresourcessuchaspetroleumsensiblybalanc

4、estheaimsofeconomicaccounting.Instead,adjustmentstopracticearemostneededfornon-commercialvaluessuchaspollutionoramenities.1.NON-OBSERVABILITY,NON-CONVEXITY,NON-OPTIMALITYTheaimofenvironmentalaccountingistorecordthecontributionoftheenvironmenttohumanwell-beingandanychangeinitsability

5、tomakethatcontribution.Aselsewhereinenvironmentaleconomics,thetechnologicalandphysicalattributesofenvironmentalusemustbeanalyzedexplicitly.Thekeyinsightisthatnaturalresourcesareaformofcapital.Inaccountingforanonrenewableresourcesuchaspetroleum,thefundamentalquestionthathasbeenaddres

6、sedbyeconomistsishowtoevaluatethereductioninfutureopportunitiesthatresultfromcurrentuse.Thetypicalinvestigationisbasedonamacroeconomicoptimizationmodel.Amacrostatistic,netnationalproduct,isderivedandimplicitlyisallocated,"topdown",amongthesectorsoftheeconomy.Weitzman(2003:100),howev

7、er,observesthathistheoryofnationalaccountingmakesmoresensewhentheobjectofanalysisisafirm.Moreover,acentralcontributionofacarefulstudybySeftonandWeale(2006)isademonstrationofhowmacroeconomicoutcomesareaggregatesoftheresultsofdecisionsbyhouseholdsandfirms.Intheoryaswellasinpractice,th

8、erefore,macrostatis