環(huán)境會計外文文獻(xiàn)及其翻譯

1、<p>　　河南科技學(xué)院新科學(xué)院</p><p>　　2013屆本科畢業(yè)論文（設(shè)計）</p><p><b>　　外文文獻(xiàn)及翻譯</b></p><p>　　Environmental Accounting</p><p>　　學(xué)生姓名： 葉乃潤 </p><p>　

2、　所在系別： 經(jīng)濟(jì)系 </p><p>　　所學(xué)專業(yè)： 國際經(jīng)濟(jì)與貿(mào)易 </p><p>　　導(dǎo)師姓名： 郭曉明（助教） </p><p>　　完成時間： 2013年4月18日</p><p>　　Environmental Accounting</p><p>　　by Joy E. He

3、cht</p><p>　　Interest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment.</p><p>　　The field of environmental accoun

4、ting has made great strides in the past two decades, moving from a rather arcane endeavor to one tested in dozens of countries and well established in a few. But the idea that nations might integrate the economic role of

5、 the environment into their income accounts is neither a quick sell nor a quick process; it has been under discussion since the 1960s. Despite the difficulties and controversies described in this article, however, intere

6、st is growing in modifying </p><p>　　Environmental accounting is underway in several dozen countries, where bureaucrats, statisticians, and other proponents both foreign and domestic have initiated activitie

7、s over the past few decades. Several countries have made continuous investments in building routine data systems, which are integrated into existing statistical systems and economic planning activities. Others have made

8、more limited efforts to calculate a few indicators, or analyze a single sector. Some of the earliest research </p><p>　　One of the first countries to build environmental accounts is Norway, which began colle

9、cting data on energy sources, fisheries, forests, and minerals in the 1970s to address resource scarcity. Over time, the Norwegians have expanded their accounts to include data on air pollutant emissions. Their accounts

10、feed into a model of the national economy, which policymakers use to assess the energy implications of alternate growth strategies. Inclusion of these data also allows them to anticipate the im</p><p>　　More

11、 recently, a number of resource-dependent countries have become interested in measuring depreciation of their natural assets and adjusting their GDPs environmentally. One impetus for their interest was the 1989 study “Wa

12、sting Assets: Natural Resources in the National Income Accounts,” in which Robert Repetto and his colleagues at the World Resources Institute estimated the depreciation of Indonesia’s forests, petroleum reserves, and soi

13、l assets. Once adjusted to account for that depreciation</p><p>　　Since that time, several developing countries have made long-term commitments to broad-based environmental accounting. Namibia began work on

14、resource accounts in 1994, addressing such questions as whether the government has been able to capture rents from the minerals and fisheries sectors, how to allocate scarce water supplies, and how rangeland degradation

15、affects the value of livestock.</p><p>　　The Philippines began work on environmental accounts in 1990. The approach used there is to build all economic inputs and outputs into the accounts, including non mar

16、keted goods and services of the environment. Thus Filipinos estimate monetary values for such items as gathered fuel wood and the waste disposal services provided by air, water, and land; they then add in direct consumpt

17、ion of such services as recreation and aesthetic appreciation of the natural world. While their methodology is con</p><p>　　The United States has not been a leader in the environmental accounting arena. At t

18、he start of the Clinton administration, the Bureau of Economic Analysis (BEA) made a foray into environmental accounting in the minerals sector, but this preliminary attempt became embroiled in political controversy and

19、faced opposition from the minerals industry. Congress then asked the National Research Council (NRC) to form a blue ribbon panel to consider what the nation should do in the way of environmental ac</p><p>　　

20、How environmental accounting is being done varies in a number of respects, notably the magnitude of the investment required, the objectivity of the data, the ability to compare different kinds of environmental impacts, a

21、nd the kinds of policy purposes to which they may be applied. Here are some of the methods currently in use.</p><p>　　Natural Resource Accounts. These include data on stocks of natural resources and changes

22、in them caused by either natural processes or human use. Such accounts typically cover agricultural land, fisheries, forests, minerals and petroleum, and water. In some countries, the accounts also include monetary data

23、on the value of such resources. But attempts at valuation raise significant technical difficulties. It is fairly easy to track the value of resource flows when the goods are sold in markets, </p><p>　　Green

24、GDP. Developing a gross domestic product that includes the environment is also a matter of controversy. Most people actively involved in building environmental accounts minimize its importance. Because environmental acco

25、unting methods are not standardized, a green GDP can have a different meaning in each project that calculates it, so values are not comparable across countries. Moreover, while a green GDP can draw attention to policy pr

26、oblems, it is not useful for figuring out how to resol</p><p>　　Environmental accounting would receive a substantial boost if an international consensus could be reached on methodology. The UN Statistics Dep

27、artment has coordinated some of the ongoing efforts toward this end since the 1980s. In 1993, the UN published the System for Integrated Economic and Environmental Accounting (SEEA) as an annex to the 1993 revisions of t

28、he SNA. SEEA is structured as a series of methodological options, which include most of the different accounting activities described abo</p><p>　　No consensus exists on the various methods that the UN recom

29、mended. In fact, SEEA is now undergoing revision by the so-called “London Group,” comprised primarily of national income accountants and statisticians from OECD countries. The group’s work will be an important step towar

30、d consensus on accounting methods, but the process will be lengthy: Development of the conventional SNA took some forty years. </p><p>　　A number of steps can be taken now toward the goal of ensuring that en

31、vironmental accounting is as well established as the SNA. First, information must circulate freely about existing environmental accounts and how they are contributing to economic and environmental policy. Ongoing work ne

32、eds to be identified and systematically reviewed and analyzed to learn lessons, which may inform the design and implementation of future accounting activities. The Green Accounting Initiative of the World Conse</p>

33、<p>　　Second, development of a core of internationally standardized methods will contribute to willingness to adopt environmental accounting. Experts in the field—including economists, environmentalists, academics

34、, and others outside of the national statistical offices—should take a proactive role in tracking the work of the London Group and insist that the standard- setting process involve participants representing a spectrum of

35、 viewpoints, countries, and interested stakeholders. An opportunity exist</p><p>　　Finally, and perhaps most importantly, the more countries institutionalize construction of environmental accounts, the great

36、er the momentum for more of the same.</p><p>　　Still, building accounts—like developing any time series statistics—will not happen overnight. Their construction will require sustained institutional and finan

37、cial commitment to ensure that the investment lasts long enough to yield results. But the experiences of Norway, Namibia, and the Philippines show that such a commitment can pay off; it is a commitment that more countrie

38、s around the world need to make.</p><p><b>　　環(huán)境會計</b></p><p>　　by Joy E. Hecht</p><p>　　由利益增長改變國民收入核算制度以促進(jìn)了解經(jīng)濟(jì)和環(huán)境之間的聯(lián)系。</p><p>　　在過去的二十年間..環(huán)境會計領(lǐng)域取得了很大的進(jìn)步.它從

39、一個比較冷僻領(lǐng)域努力到現(xiàn)在已經(jīng)是一個經(jīng)幾十個國家測試和多方面的完善的領(lǐng)域。 但是.國家有可能把環(huán)境的經(jīng)濟(jì)作用結(jié)合到國民收入賬戶中..這種既不是快速的賣空.也不是種快速的過程。自從20世紀(jì)60年代以來..這種想法已經(jīng)被討論。 盡管在這篇文章中面臨重重困難和爭議.但是.與日劇增的在國民收入核算制度中所產(chǎn)生的利益促進(jìn)了我們對經(jīng)濟(jì)和環(huán)境直接關(guān)系的了解。</p><p>　　環(huán)境會計正在幾十個國家中進(jìn)行著.無論是國內(nèi)還是國

40、外的政府.統(tǒng)計人員和其他支持者已經(jīng)在過去的數(shù)十年中開展了一些活動。有幾個國家成功地在常規(guī)數(shù)據(jù)系統(tǒng)的建立上持續(xù)投資.并且合并到現(xiàn)有的統(tǒng)計制度和經(jīng)濟(jì)規(guī)劃活動中。有的甚至用有限的能力來計算幾個指標(biāo).或分析一個單一的部門。一些最早的研究環(huán)境會計工作是由亨利.帕斯金完成.他是為美國研究賬戶設(shè)計的。</p><p>　　挪威是第一批建立環(huán)境賬戶的國家.它從在20 世紀(jì)70 年代開始收集能源.漁業(yè).森林和礦產(chǎn)的數(shù)據(jù).來用說明資

41、源的匱乏。長期以來.挪威已經(jīng)擴(kuò)大了其賬戶.把對空氣污染物的排放量納入其中。其賬戶以國民經(jīng)濟(jì)為模型.決策者可以用來評估對于能量交替增長決策的涵義。列入這些數(shù)據(jù)也使得他們可以預(yù)見不同的經(jīng)濟(jì)增長模型對遵守國際公約會對污染物的排放量的影響。</p><p>　　最近.一些資源依賴型國家對衡量他們的自然資產(chǎn)折舊產(chǎn)生了興趣.并開始調(diào)整他們環(huán)境的國內(nèi)生產(chǎn)總值。1989年的研究報告"消耗性資產(chǎn).自然資源在國民收入賬戶&

42、quot;是其中一個推動力。這份報告中.羅伯特雷佩托和他在世界資源研究所的同事們對印度尼西亞的森林.石油儲量和土壤的資產(chǎn)進(jìn)行折舊評估。一旦賬戶中的折舊量被校正好.印度尼西亞的國內(nèi)生產(chǎn)總值和增長速度都將低于常規(guī)的數(shù)據(jù)。然而所謂許多行動中的“消耗性資產(chǎn)”.它起者一個閘的作用.導(dǎo)致許多經(jīng)濟(jì)學(xué)家和統(tǒng)計學(xué)家對于過分重視綠色國內(nèi)生產(chǎn)總值發(fā)出警告.因為它沒有告訴決策者任何關(guān)于環(huán)境問題的起因或者是解決方法。</p><p>　　

43、那時以來.一些發(fā)展中國家已對基礎(chǔ)廣泛的環(huán)境會計作出了長期承諾。納米比亞從1994年著手開始資源賬戶的工作.解決政府是否已經(jīng)能夠從礦產(chǎn)和漁業(yè)部門得到租金.如何分配稀少的食水供應(yīng).以及草場退化影響牲畜的價值等這種問題。</p><p>　　菲律賓在1990 年起開始致力于環(huán)境賬戶。所采用的辦法是建立一切經(jīng)濟(jì)投入和產(chǎn)出賬戶.包括非市場商品和服務(wù)的環(huán)境。因而菲律賓人對收集的薪材和廢物處置.由空氣.水.土地所提供的服務(wù)進(jìn)行

44、貨幣價值的估計.然后直接加入到服務(wù)消費行列中.因為它們是作為自然界的娛樂和審美的增值。然而.他們的思維方式是具爭議性的.這些賬戶為供菲律賓政府機構(gòu)和研究人員提供決策和分析所需的各種各樣的數(shù)據(jù)。</p><p>　　但是在環(huán)境會計舞臺.美國沒有發(fā)揮著領(lǐng)導(dǎo)者的作用。在克林頓政府時期.經(jīng)濟(jì)分析局對礦產(chǎn)部門發(fā)起了環(huán)境會計的進(jìn)軍.但是這個初步的嘗試卷入政治爭議.同時面臨著礦物制品制造業(yè)的反對。然后.國會要求國家研究委員會形

45、成一個藍(lán)絲帶小組來考慮國家應(yīng)該用什么方式來做環(huán)境會計.自那時起.美國國會撥款給經(jīng)濟(jì)分析局.但在次之前.他們一直明確禁止經(jīng)濟(jì)分析局進(jìn)行環(huán)境會計工作?，F(xiàn)在這項禁令可能被取消.不過.這些對國家研究委員會的建議是要向公眾公布。</p><p>　　在考慮不同的方面時.環(huán)境會計有著不同的計算方法.特別是需要得到巨額的投資.客觀的數(shù)據(jù)能力來比較不同種環(huán)境的影響以及各種政策的目的時它們可以適用。這里有些目前正在使用的方法。&l

46、t;/p><p>　　自然資源賬戶.它包括自然資源存儲數(shù)據(jù)和由自然或人為使用造成的變化的數(shù)據(jù)。這種賬戶通常覆蓋農(nóng)業(yè)用地.漁業(yè).森林.礦產(chǎn).石油和水。在一些國家.該賬戶還包括這些資源的金融價值數(shù)據(jù).但是在嘗試計算中遇到了重大的技術(shù)難題。當(dāng)貨物在市場中出售.這是相當(dāng)容易去追蹤價值的資源流動.同樣地.木材和魚類也適用。但是.計算庫存地變化是比較困難地.因為它們可能是由一方資源的自然變化或者是波動的市場價格造成的。</

47、p><p>　　綠色國內(nèi)生產(chǎn)總值.發(fā)展包括環(huán)境的國內(nèi)生產(chǎn)總值是一個備受爭議的事情。大多數(shù)人都積極參與建設(shè)環(huán)境賬戶使它的重要性減到最小。因為環(huán)境核算方法不規(guī)范.一個綠色國內(nèi)生產(chǎn)總值在每個項目計算上可以有不同的意義.因此價值觀在國家之間是不具有可比性。此外.雖然一個綠色國內(nèi)生產(chǎn)總值可以提請大家注意政策問題.但是它對于如何解決這些問題沒有很大用處。然而大多數(shù)的會計項目包括貨幣價值用這一指標(biāo)來做計算.盡管它存在局限性.但是還

48、是存在著極大的利益。</p><p>　　如果國際上能協(xié)商一致.環(huán)境會計將得到強有力的幫助。聯(lián)合國統(tǒng)計署已自20世紀(jì)80年代已在為此做出的努力并取得一定成果。在1993年..聯(lián)合國公布將綜合經(jīng)濟(jì)與環(huán)境會計.SEEA.作為附件對國民核算體系進(jìn)行修訂。SEEA的結(jié)構(gòu)安排了一系列的備選方法.其中包括大部分在上述提到過的會計活動;使用者可選擇最適合他們需要的一種。</p><p>　　在聯(lián)合國所建

49、議的各種方法不存在公眾輿論。事實上.SEEA現(xiàn)在正在進(jìn)行由所謂的"倫敦小組"提出的修改.主要是由來自經(jīng)濟(jì)合作與發(fā)展組織國家的國民收入的會計和統(tǒng)計人員組成的。該小組的工作一個重要步驟將是對會計處理方法的達(dá)成一定的共識.但這一進(jìn)程將是漫長..發(fā)展傳統(tǒng)的國民核算體系用了四十年。</p><p>　　對于朝著確保環(huán)境核算以及國民核算體系被確立為目標(biāo)的努力.現(xiàn)在若干步驟可以被采取。首先.對現(xiàn)有環(huán)境賬戶和

50、它們是如何促進(jìn)經(jīng)濟(jì)和環(huán)境政策的相關(guān)信息必須自由流通。為了吸取經(jīng)驗教訓(xùn).對于現(xiàn)在正在進(jìn)行的工作需要加以確認(rèn)和系統(tǒng)地回顧分析.這可為設(shè)計和執(zhí)行未來的審計活動提供信息。世界自然保護(hù)聯(lián)盟已著手關(guān)于綠色會計的倡議這方面努力.它和其他一些組織都呼吁類似的活動。利用萬維網(wǎng)上可方便獲取未發(fā)表的工作.雖然這將需要協(xié)調(diào)一致的努力.以取得會計報告.并尋求批準(zhǔn)把他們裝載在因特網(wǎng)上。</p><p>　　第二.發(fā)展的一個以國際標(biāo)準(zhǔn)化為核心

51、的方法將有助于大家采用環(huán)境會計的意愿。該領(lǐng)域的專家包括經(jīng)濟(jì)學(xué)家.環(huán)保人士.學(xué)者和其他人的國家統(tǒng)計辦公室等.應(yīng)采取積極主動的作用.在追蹤倫敦小組的工作時堅持標(biāo)準(zhǔn)制定過程中涉及參與的國家和利害攸關(guān)者代表的一系列觀點。它為科研院所以率先采取行動找出所需要的財政資源以促進(jìn)更廣泛的標(biāo)準(zhǔn)制定過程.并爭取全方位的聲音.以就方法論建立共識。</p><p>　　最后.可能也是最重要的是.更多的國家將建設(shè)的環(huán)境賬戶制度化.以更大的