Study, Based On Assets Extend The Scope Of Sustainable Development Accounting Framework

The Sustainable Development is a new issue opposite to the Economic Development. The new view is advanced after the humans' thinking of the several problems which is brought by the Economic Development. Now the Sustainable Development is one of the world imperative topics, and measure of the Sustainable is one of questions for discussion. But all of this research is focus on the Sustainable Development Index and the Green GDP, the research of the Sustainable Accounting is still on the exploring phase. This paper is just to do some work on Sustainability Accounting. It is under the background of Sustainable Development, based on the System of National Accounting (SNA in short).It jumping-off from the asset deeply analyze the definition of asset and wide the boundary of asset. Then establish the Sustainable Development Accounting.The System of National Accounting is about a nation's Economics accounting. It uses the monetary measurement and the uniform method to measure the economic activities and its outcomes. It is the foundation of macro economy. The advancing of Sustainable Development will enlarge the area of System of National Accounting; on the other hand SNA is the foundation of Sustainable Development Accounting. To reflect the Sustainable Development state by the Accounting is a new studying way, and is a necessary research for Sustainable Development. This paper Not only concern the environment but the "environment-economics-society"; Not only specialize some asset but give a accurate definition of asset; Not only wide the boundary of the asset but also establish the System of Sustainability Accounting.The content of the paper is as follows:The first Chapter is to show the meanings of the research .It also reviews the researchers about asset and Sustainability Accounting. The second Chapter is the basic theory of the paper. Concretely it explains the "asset" and studies deeply of the asset definition in Statistics which base on SNA & SEEA. If we make the paper like a building, this chapter is just like the groundsill. Only if we have a deep-set groundsill the building will be fastness. The third chapter, which is the jumping-off point of the research concerned the concretely asset of Sustainable. This chapter analyzes the human development issues changing and studies the essence option of asset—valuable. At last, give an accurate definition of asset and also enumerate the categories of all the assets. This bases on the SNA and develops the categories. "Environment-Economic-Society" run through all the paper. The forth chapter is about the System of the Sustainability Development. Widening the asset boundary is the foundation of the Sustainable Accounting; meanwhile the Sustainable Accounting is the necessity choice of the widening of asset boundary.The paper is jumping-off from SNA by studying the relationship among environment, economic and the society and widening the boundary of asset, combined the "environment-society-economics" into one system. But all the study is about the frame of Sustainable Accounting, there are no details about the questions. This will be a continuable researcher for me.