环境会计外文文献及其翻译

河南科技学院新科学院2013届本科毕业论文（设计）外文文献及翻译EnvironmentalAccounting学生姓名：叶乃润所在系别：经济系所学专业：国际经济与贸易导师姓名：郭晓明（助教）完成时间：2013年4月18日1EnvironmentalAccountingbyJoyE.HechtInterestisgrowinginmodifyingnationalincomeaccountingsystemstopromoteunderstandingofthelinksbetweeneconomyandenvironment.Thefieldofenvironmentalaccountinghasmadegreatstridesinthepasttwodecades,movingfromaratherarcaneendeavortoonetestedindozensofcountriesandwellestablishedinafew.Buttheideathatnationsmightintegratetheeconomicroleoftheenvironmentintotheirincomeaccountsisneitheraquicksellnoraquickprocess;ithasbeenunderdiscussionsincethe1960s.Despitethedifficultiesandcontroversiesdescribedinthisarticle,however,interestisgrowinginmodifyingnationalincomeaccountingsystemstopromoteunderstandingofthelinksbetweeneconomyandenvironment.Environmentalaccountingisunderwayinseveraldozencountries,wherebureaucrats,statisticians,andotherproponentsbothforeignanddomestichaveinitiatedactivitiesoverthepastfewdecades.Severalcountrieshavemadecontinuousinvestmentsinbuildingroutinedatasystems,whichareintegratedintoexistingstatisticalsystemsandeconomicplanningactivities.Othershavemademorelimitedeffortstocalculateafewindicators,oranalyzeasinglesector.SomeoftheearliestresearchonenvironmentalaccountingwasdoneatRFFbyHenryPeskin,workingonthedesignofaccountsfortheUnitedStates.OneofthefirstcountriestobuildenvironmentalaccountsisNorway,whichbegancollectingdataonenergysources,fisheries,forests,andmineralsinthe1970stoaddressresourcescarcity.Overtime,theNorwegianshaveexpandedtheiraccountstoincludedataonairpollutantemissions.Theiraccountsfeedintoamodelofthenationaleconomy,whichpolicymakersusetoassesstheenergyimplicationsofalternategrowthstrategies.Inclusionofthesedataalsoallowsthemtoanticipatetheimpactsofdifferentgrowthpatternsoncompliancewithinternationalconventionsonpollutantemissions.Morerecently,anumberofresource-dependentcountrieshavebecomeinterestedinmeasuringdepreciationoftheirnaturalassetsandadjustingtheirGDPsenvironmentally.Oneimpetusfortheirinterestwasthe1989study“WastingAssets:NaturalResourcesintheNationalIncomeAccounts,”inwhichRobertRepettoandhiscolleaguesattheWorldResourcesInstituteestimatedthedepreciationofIndonesia’sforests,petroleumreserves,andsoilassets.Onceadjustedtoaccountforthatdepreciation,Indonesia’sGDPandgrowthratesbothsanksignificantlybelowconventionalfigures.While“WastingAssets”calledmanytoaction,italsooperatedasabrake,leadingmanyeconomistsandstatisticianstowarnagainstafocusongreenGDP,becauseittellsdecisionmakersnothingaboutthecausesorsolutionsforenvironmentalproblems.Sincethattime,severaldevelopingcountrieshavemadelong-termcommitmentstobroad-basedenvironmentalaccounting.Namibiabeganworkonresourceaccountsin1994,addressingsuchquestionsaswhetherthegovernmenthasbeenableto2capturerentsfromthemineralsandfisheriessectors,howtoallocatescarcewatersupplies,andhowrangelanddegradationaffectsthevalueoflivestock.ThePhilippinesbeganworkonenvironmentalaccountsin1990.Theapproachusedthereistobuildalleconomicinputsandoutputsintotheaccounts,includingnonmarketedgoodsandservicesoftheenvironment.ThusFilipinosestimatemonetaryvaluesforsuchitemsasgatheredfuelwoodandthewastedisposalservicesprovidedbyair,water,andland;theythenaddindirectconsumptionofsuchservicesasrecreationandaestheticappreciationofthenaturalworld.Whiletheirmethodologyiscontroversial,theseaccountshaveprovidedPhilippinegovernmentagenciesandresearcherswitharicharrayofdataforpolicymakingandanalysis.TheUnitedStateshasnotbeenaleaderintheenvironmentalaccountingarena.AtthestartoftheClintonadministration,theBureauofEconomicAnalysis(BEA)madeaforayintoenvironmentalaccountinginthemineralssector,butthispreliminaryattemptbecameembroiledinpoliticalcontroversyandfacedoppositionfromthemineralsindustry.CongressthenaskedtheNationalResearchCouncil(NRC)toformablueribbonpaneltoconsiderwhatthenationshoulddointhewayofenvironmentalaccounting.Sincethen,CongressionalappropriationstoBEAhavebeenaccompaniedbyanexplicitprohibitiononenvironmentalaccountingwork.Thebanmaybelifted,however,oncetherecommendationsoftheNRCstudyaremadepublic.Howenvironmentalaccountingisbeingdonevariesinanumberofrespects,notablythemagnitudeoftheinvestmentrequired,theobjectivityofthedata,theabilitytocomparedifferentkindsofenvironmentalimpacts,andthekindsofpolicypurposestowhichtheymaybeapplied.Herearesomeofthemethodscurrentlyinuse.NaturalResourceAccounts.Theseincludedataonstocksofnaturalresourcesandchangesinthemcausedbyeithernaturalprocessesorhumanuse.Suchaccountstypicallycoveragriculturalland,fisheries,forests,mineralsandpetroleum,andwater.Insomecountries,theaccountsalsoincludemonetarydataonthevalueofsuchresources.Butattemptsatvaluationraisesignificanttechnicaldifficulties.Itisfairlyeasytotrackthevalueofresourceflowswhenthegoodsaresoldinmarkets,asinthecaseoftimberandfish.Valuingchangesinthestocks,however,ismoredifficultbecausetheycouldbetheresulteitherofaphysicalchangeintheresourceorofafluctuationinmarketprice.GreenGDP.Developingagrossdomesticproductthatincludestheenvironmentisalsoamatterofcontrov