环境会计外文文献

《环境会计外文文献》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、EnvironmentalAccountingWhereWeAreNow,WhereWeAreHeadingbyJoyE.HechtInterestisgrowinginmodifyingnationalincomeaccountingsystemstopromoteunderstandingofthelinksbetweeneconomyandenvironment.Thefieldofenvironmentalaccountinghasmadegreatstridesinthepasttwodecades,movingfromaratherarcaneendeavortoo

2、netestedindozensofcountriesandwellestablishedinafew.Buttheideathatnationsmightintegratetheeconomicroleoftheenvironmentintotheirincomeaccountsisneitheraquicksellnoraquickprocess;ithasbeenunderdiscussionsincethe1960s.Despitethedifficultiesandcontroversiesdescribedinthisarticle,however,interest

3、isgrowinginmodifyingnationalincomeaccountingsystemstopromoteunderstandingofthelinksbetweeneconomyandenvironment.WhyChange?Governmentsaroundtheworlddevelopeconomicdatasystemsknownasnationalincomeaccountstocalculatemacroeconomicindicatorssuchasgrossdomesticproduct.Buildinganation’seconomicuseo

4、ftheenvironmentintosuchaccountsisaresponsetoseveralperceivedflawsintheSystemofNationalAccounts(SNA),asdefinedbytheUnitedNationsandusedinternationally.OneflawintheSNAoftencitedisthatthecostofenvironmentalprotectioncannotbeidentified.Consequently,moneyspent,say,toputpollutioncontroldevicesonsm

5、okestacksincreasesGDP,eventhoughtheexpenditureisnoteconomicallyproductive,someargue.Thesecriticscallfordifferentiating“defensive”expendituresfromotherswithintheaccounts.Alsomisleadingisthefactthatsomeenvironmentalgoodsarenotmarketedthoughtheyprovideeconomicvalue.Fuelwoodgatheredinforests,mea

6、tandfishgatheredforconsumption,andmedicinalplantsareexamples.Soaredrinkingandirrigationwater,whosesalepricesreflectthecostofdistributionandtreatmentinfrastructure,butnotthewateritself.Whilesomecountriesdoincludesuchgoodsintheirnationalincomeaccounts,nostandardpracticesexistfordoingso.Whennon

7、marketedgoodsareincludedintheaccounts,theystillcannotbedistinguishedfromthosethataremarketed.Valuingenvironmentalservicessuchasthewatershedprotectionthatforestsaffordandthecropfertilizationthatinsectsprovideisdifficult.Thoughsomeexpertscallfortheir