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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-
2、convexityoftechnologyandbynon-optimalityofoutput.Thepaperundertakesaneconomicanalysisofoilextractionthatexplicitlyrepresentstheconditionsandconstraintsthatinfluencethedecisionsofafirm.Thismicroeconomicanalysisdivergesfromconventional,"Hotelling"macroeconomicmo
3、delsofnonrenewable-resourceextractionandhassubstantiallydifferentfindings.OptimalityconditionssuchasHotelling'sruleorfirst-orderconditionsarenotutilizedindefiningaccountingstatistics.Contrarytothefindingsofmanystudies,itisfoundthattraditional(non-green)account
4、ingpracticeforcommercialnaturalresourcessuchaspetroleumsensiblybalancestheaimsofeconomicaccounting.Instead,adjustmentstopracticearemostneededfornon-commercialvaluessuchaspollutionoramenities.1.NON-OBSERVABILITY,NON-CONVEXITY,NON-OPTIMALITYTheaimofenvironmental
5、accountingistorecordthecontributionoftheenvironmenttohumanwell-beingandanychangeinitsabilitytomakethatcontribution.Aselsewhereinenvironmentaleconomics,thetechnologicalandphysicalattributesofenvironmentalusemustbeanalyzedexplicitly.Thekeyinsightisthatnaturalres
6、ourcesareaformofcapital.Inaccountingforanonrenewableresourcesuchaspetroleum,thefundamentalquestionthathasbeenaddressedbyeconomistsishowtoevaluatethereductioninfutureopportunitiesthatresultfromcurrentuse.Thetypicalinvestigationisbasedonamacroeconomicoptimizatio
7、nmodel.Amacrostatistic,netnationalproduct,isderivedandimplicitlyisallocated,"topdown",amongthesectorsoftheeconomy.Weitzman(2003:100),however,observesthathistheoryofnationalaccountingmakesmoresensewhentheobjectofanalysisisafirm.Moreover,acentralcontributionofac
8、arefulstudybySeftonandWeale(2006)isademonstrationofhowmacroeconomicoutcomesareaggregatesoftheresultsofdecisionsbyhouseholdsandfirms.Intheoryaswellasinpractice,therefore,macrostatis
