Environmental And Economic Accounting System Theory Research

All the time, what people paid close attention to is this significant meaning in economic development of index of GDP in national economy accounting , high praise of the system of national economy accounting taking GDP as major indicator, make people ignore resource and environment which are decisive factors to economic sustainable and healthy development .The consequence of desperation to develop is exhaustion of resources and deterioration of environment which lead the mankind to wrack and ruin and lead the economy to back up. So, to protect the natural resources and ecological environment effectively and realize sustainable development, carrying on the reform to the system of national economy accounting at present is imperative. The research of the green national economy accounting represented by green GDP is at the starting stage, need constant deepening and development.Chapter 1 emphasizes the innate defect, which in fact does not take environment asset and environment product as parts of economic process and residual coming from economic activities as an output into account in the original System of National Accounts. And dates back to the development of the theory and practice of international and national environmental accounting and also discusses the content of SEEA.Chapter 2 to Chapter 4 analyzes systematically the accounting system of SEEA 2003 and comments on the transaction of each account to the element of environment. These accounts includes Physical and hybrid flow accounts , Economic accounts and environmental transactions ,and Asset accounts in physical and monetary terms. Physical and hybrid flow accounts considers purely physical data relating to flows of materials and energy and marshals them as far as possible, The accounts in this category also show how flow data in physical and monetary terms can be combined to produce so-called "hybrid flow accounts"; The second...