| This thesis focused on the construction of the whole system and detailed contents of CSEEA,whose purpose is evaluating Chinese environment and resources situation, measuring the dynamicchanges of environment and resources, and showing the value of environment and resources toeconomic development.â… . The foundation of CSEEAIn the process of constructing the CSEEA, SNA2008(the System of National Accounting2008) and SEEA2003(Integrated Environmental and Economic Accounting2003) played animportant role.SNA is the System of National Accounts compiled by the concert efforts of the UnionNations, European Commission, International Monetary Fund, Organization for EconomicCo-operation and Development, and the World Bank. The current widely accepted version2008proposes a set of accounting frameworks, accounting methods, and indicators system, portrayingcompletely and systematically the economic operation of a nation by resorting to such tools as theaccount tables, matrixes, etc.The emergence of SEEA resulted from people's profound understanding of the importance ofenvironment and resources to the economy. The SNA focusing on GDP has a great effect at first,becoming the best method in the measurement of the performance of economic operation.However, with the appearance of serious problems in environment and resources, people can nolonger ignore them. Consequently, the Union Nations issued SEEA2003in order to direct theenvironmental and economic accounting of every country. This manual designed briefly basictheoretical structure of environmental accounting, which includes four parts: Physical and hybridflow accounts, Economic accounts and environmental transactions, Asset accounts in physical andmonetary terms, and Extending SNA aggregates to account for depletion, defensive expenditureand degradation. But it has salient shortcomings, such as the weak logic and bad coherence, so thatit cannot be applied directly to the practice of environmental and economic accounting for aspecific country. Furthermore, it gives no answers to some particular problems in the accountingprocedure.All the above reasons lead to the birth of CSEEA. Based on the methods, indicators system and accounting framework provided by SNA and SEEA, this thesis readjusted the main contentsof SEEA to make them more systematic and coherent with the help of new research fruits ofenvironment economics, microeconomics and macroeconomics.â…¡. The innovation of CSEEACompared to the present SNA and SEEA, this thesis made innovations both theoretically andmethodologically, illustrating with vivid cases and examples. On the whole, CSEEA hasinnovations as follows:a) The innovation in theoryThe CSEEA designed in this thesis didn't abandon the related theories and frameworks ofSNA completely. Because it is designed to set up the frameworks of environment and resourcesaccounting according to Chinese condition, some important economic categories, methods andaccounting principles in SNA are absorbed and used selectively. In a certain degree, CSEEA is theexpansion and extension of the SNA system in the field of environment and resources accountingas to its theory, framework and methods.Meanwhile, CSEEA continues to use some concepts, classifications and principles in SEEA,but make many adjustments to its main contents. It includes four parts: natural environmentalaccounting, natural resources accounting, the relationship between environment, resource andeconomy, the analysis of CSEEA, SNA, and SEEA. Obviously, its logic is clearer, and theorganization is better. CSEEA also answers some questions proposed in SEEA. On the whole,CSEEA is more intact in theory and more applicable in practice.Furthermore, CSEEA probes some theories of environmental economics, microeconomicsand macroeconomics, and introduces them into the system of Chinese environmental accounting.b) The innovation in methodsIn designing the CSEEA, the thesis employs some methods of accounting, statistics, andeconometrics. Thus, it makes the pool of methods of environmental accounting for a specificcountry more sufficient, which will build a solid foundation for future more integrated system ofX-SEEA.Specifically, in designing the system of CSEEA, the thesis uses accounting tables, matrixbalance tables in accounting, and some methods in statistics. For instance, in order to measure thenatural environment, the thesis set up an indicator system of environmental quality, using the efficacy coefficient method, AHP method, and weight average method to measure a region'senvironmental quality.In addition, this thesis analyzes and researches the relationship among the environment,resources and economy with the use of econometric methods, e.g., using causality test method toexamine the relationship among environmental quality, resources consumption, and importanteconomic indicators; and employing the modal of panel data to analyze the modal relationship ofsome variables including environmental quality, resources consumption, and aggregate output ofdifferent years.â…¢. The final fruits of this thesisIn conclusion, the final fruits are as follows:a) Every chapter and sector in the thesis is logically related and coherent, finally setting up awell-organized framework of Chinese environmental and resource accounting system. In thesystem of CSEEA, there exists the accounting system of important components including thenatural environment and natural resources, the accounting of pollution and environmentalprotection, and comparison among SNA, SEEA and CSEEA as well.b) The thesis introduces a whole set of methodological system adapted to Chineseenvironmental and economic accounting. In the designing of CSEEA, the thesis depends on thebasic theories of environmental economics, SNA and SEEA, and applies some methods ofstatistics and econometrics to the construction of the accounting system, resulting in a particularmethodological system for environment accounting.c) The thesis gives answers to some questions arising in the construction of CSEEA, such asthe evaluation of pollution, the measurement of the environmental quality, etc.
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