Study On Some Issues Of Integrated Environmental And Economic Accounting

Since the Industrial Revolution, with the rapid development of the world economy and the accelerating growth of human wealth, the natural environment which we are living by is degenerating continuously and the problem of resources and environment is seriously. This is no longer just about the future, and has become the reality of an increasingly prominent problem. The concept of sustainable development has become a decision-making foundation which Governments and actors at different levels based on to determine the pace of development from economic, social and environmental dimensions. Integrated Environmental and Economic Accounting is at the basis of national accounting, and focuses on describing the relationship between environment and economy. It provides a systematic data for the concept of sustainable development, and sets up a scientific accounting system. From 1993, United Nations and other international organizations have released three programs of Integrated Environmental and Economic Accounting, which are the research achievements of Governments, international organizations and academia in this field. This is an improving process, which formats the basic framework, principles, concepts, methods gradually and further puts these theoretical approaches and guidance to support the study and practice of States. But so far, Integrated Environmental and Economic Accounting is not widely accepted an international standard. There are some unresolved questions. So this paper is at the basis of the present to focus the following research.First, the methods of valuation of natural resources. This is an important question which the research of Integrated Environmental and Economic Accounting focuses on. Through the comparative analysis of different methods of valuation of natural resources, this paper discuses three measuring methods of resource rent such as "the appropriation method", "resource rent derived from PIM calculation" and "resource rent derived from capital service flow calculations". The discussion of resource rent leads to the question of "whether or not GDP contains the resource rent". The paper want to solve the related question of the theoretical calculation from two aspects of theory and empirical proof by the existence of resource rents approach.Second, accounting questions of disaster prevention and reduction and minimization of natural hazards. This paper studies accounting of natural disaster reduction activities. Natural disaster reduction activities have not been incorporated into Integrated Environmental and Economic Accounting. But these are important component of the environment activities. This paper defines the characters and scope of natural disaster reduction activities, discusses the distinction from environmental protection activities. Natural disaster reduction activities are divided to define the concept and structure of natural disaster reduction industry, and construct the framework of accounting of input-output and revenue-expenditure.Third, the basic concept and measuring methods of accounting of sustainable development. This paper is on the theoretical foundation of sustainable development to study the methods of measuring sustainable development. The discussion of measuring methods for sustainable development by most scholars is limited to a comparative analysis of the calculation process. This paper focuses on the concept of weak and strong sustainable development from the start of the formation of sustainable development. The paper studies the measuring methods for sustainable development from the perspective of strong and weak sustainability, combining the adjustment of the original macroeconomic indexes by Integrated Environmental and Economic Accounting.The establishment and improvement of Integrated Environmental and Economic Accounting is a huge systematic project. This paper has been studied only on a number of issues in this area to hope these efforts help to improve and supple the existing accounting system. Limited to my level, there are many deficiencies in paper. Please experts and scholars criticize it.