國(guó)貿(mào)專業(yè)會(huì)計(jì)外文文獻(xiàn)及其翻譯

1、河南科技學(xué)院新科學(xué)院2013屆本科畢業(yè)論文（設(shè)計(jì)）外文文獻(xiàn)及翻譯Environmental Accounting學(xué)生姓名： 葉乃潤(rùn) 所在系別： 經(jīng)濟(jì)系 所學(xué)專業(yè)： 國(guó)際經(jīng)濟(jì)與貿(mào)易 導(dǎo)師姓名： 郭曉明（助教） 完成時(shí)間： 2013年4月18日Environmental Accountingby Joy E. HechtInterest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment.The

2、 field of environmental accounting 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 the environment into their income accounts is nei

3、ther 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, interest is growing in modifying national income accounting systems to promote understanding of the links between economy and environmen

4、t.Environmental accounting is underway in several dozen countries, where bureaucrats, statisticians, and other proponents both foreign and domestic have initiated activities over the past few decades. Several countries have made continuous investments in building routine data systems, which are inte

5、grated into existing statistical systems and economic planning activities. Others have made more limited efforts to calculate a few indicators, or analyze a single sector. Some of the earliest research on environmental accounting was done at RFF by Henry Peskin, working on the design of accounts for

6、 the United States.One of the first countries to build environmental accounts is Norway, which began collecting 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

7、emissions. Their accounts 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 impacts of different growth patterns on compliance with international conventions o

8、n pollutant emissions.More 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 “Wasting Assets: Natural Resources in the National Income

9、 Accounts,” in which Robert Repetto and his colleagues at the World Resources Institute estimated the depreciation of Indonesias forests, petroleum reserves, and soil assets. Once adjusted to account for that depreciation, Indonesias GDP and growth rates both sank significantly below conventional fi

10、gures. While “Wasting Assets” called many to action, it also operated as a brake, leading many economists and statisticians to warn against a focus on green GDP, because it tells decision makers nothing about the causes or solutions for environmental problems.Since that time, several developing coun

11、tries have made long-term commitments to broad-based environmental accounting. Namibia began work on 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 r

12、angeland degradation affects the value of livestock.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 marketed goods and services of the environment. Thus Filipinos estimate monetary valu

13、es for such items as gathered fuel wood and the waste disposal services provided by air, water, and land; they then add in direct consumption of such services as recreation and aesthetic appreciation of the natural world. While their methodology is controversial, these accounts have provided Philipp

14、ine government agencies and researchers with a rich array of data for policymaking and analysis.The United States has not been a leader in the environmental accounting arena. At the start of the Clinton administration, the Bureau of Economic Analysis (BEA) made a foray into environmental accounting

15、in the minerals sector, but this preliminary attempt became embroiled in political controversy and 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 accoun

16、ting. Since then, Congressional appropriations to BEA have been accompanied by an explicit prohibition on environmental accounting work. The ban may be lifted, however, once the recommendations of the NRC study are made public.How environmental accounting is being done varies in a number of respects

17、, notably the magnitude of the investment required, the objectivity of the data, the ability to compare different kinds of environmental impacts, and the kinds of policy purposes to which they may be applied. Here are some of the methods currently in use.Natural Resource Accounts. These include data

18、 on stocks of natural resources and changes 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 on the value of such resources. But

19、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, as in the case of timber and fish. Valuing changes in the stocks, however, is more difficult because they could be the result either of a physica

20、l change in the resource or of a fluctuation in market price.Green 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 accounting method

21、s 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 problems, it is not useful for figuring out how to resolve them. Nevertheless, most accounting

22、projects that include monetary values do calculate this indicator. Great interest in it exists despite its limitations.Environmental accounting would receive a substantial boost if an international consensus could be reached on methodology. The UN Statistics Department has coordinated some of the on

23、going 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 the SNA. SEEA is structured as a series of methodological options, which include most of the different accounting activ

24、ities described above; users choose the options most appropriate to their needs. No consensus exists on the various methods that the UN recommended. In fact, SEEA is now undergoing revision by the so-called “London Group,” comprised primarily of national income accountants and statisticians from OEC

25、D countries. The groups work will be an important step toward consensus on accounting methods, but the process will be lengthy: Development of the conventional SNA took some forty years. A number of steps can be taken now toward the goal of ensuring that environmental accounting is as well establish

26、ed as the SNA. First, information must circulate freely about existing environmental accounts and how they are contributing to economic and environmental policy. Ongoing work needs to be identified and systematically reviewed and analyzed to learn lessons, which may inform the design and implementat

27、ion of future accounting activities. The Green Accounting Initiative of the World Conservation Union has embarked on this effort, and a number of other organizations are calling for similar activities. Use of the World Wide Web may facilitate access to unpublished work, although it will require a co

28、ncerted effort to obtain accounting reports and seek permission to load them on the Internet.Second, development of a core of internationally standardized methods will contribute to willingness to adopt environmental accounting. Experts in the fieldincluding economists, environmentalists, academics,

29、 and others outside of the national statistical officesshould 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 viewpoints, countries, and interested stakeholders. An opportunity exists for res

30、earch institutes to take a lead in identifying the financial resources needed to facilitate a broader standard setting process, and to elicit a full range of voices to build a consensus on methodology.Finally, and perhaps most importantly, the more countries institutionalize construction of environm

31、ental accounts, the greater the momentum for more of the same.Still, building accountslike developing any time series statisticswill not happen overnight. Their construction will require sustained institutional and financial commitment to ensure that the investment lasts long enough to yield results

32、. But the experiences of Norway, Namibia, and the Philippines show that such a commitment can pay off; it is a commitment that more countries around the world need to make.環(huán)境會(huì)計(jì)by Joy E. Hecht由利益增長(zhǎng)改變國(guó)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。在過(guò)去的二十年間.環(huán)境會(huì)計(jì)領(lǐng)域取得了很大的進(jìn)步.它從一個(gè)比較冷僻領(lǐng)域努力到現(xiàn)在已經(jīng)是一個(gè)經(jīng)幾十個(gè)國(guó)家測(cè)試和多方面的完善的領(lǐng)域。 但是.國(guó)家有可能把環(huán)境的經(jīng)濟(jì)

33、作用結(jié)合到國(guó)民收入賬戶中.這種既不是快速的賣空.也不是種快速的過(guò)程。自從20世紀(jì)60年代以來(lái).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(zhēng)議.但是.與日劇增的在國(guó)民收入核算制度中所產(chǎn)生的利益促進(jìn)了我們對(duì)經(jīng)濟(jì)和環(huán)境直接關(guān)系的了解。環(huán)境會(huì)計(jì)正在幾十個(gè)國(guó)家中進(jìn)行著.無(wú)論是國(guó)內(nèi)還是國(guó)外的政府.統(tǒng)計(jì)人員和其他支持者已經(jīng)在過(guò)去的數(shù)十年中開(kāi)展了一些活動(dòng)。有幾個(gè)國(guó)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(jì)制度和經(jīng)濟(jì)規(guī)劃活動(dòng)中。有的甚至用有限的能力來(lái)計(jì)算幾個(gè)指標(biāo).或分析一個(gè)單一的部門。一些最早的研究環(huán)境會(huì)計(jì)工作是由亨利.帕斯金完成.他是為美國(guó)研究賬戶設(shè)計(jì)的。挪威是第一批建立環(huán)境賬戶的

34、國(guó)家.它從在20 世紀(jì)70 年代開(kāi)始收集能源.漁業(yè).森林和礦產(chǎn)的數(shù)據(jù).來(lái)用說(shuō)明資源的匱乏。長(zhǎng)期以來(lái).挪威已經(jīng)擴(kuò)大了其賬戶.把對(duì)空氣污染物的排放量納入其中。其賬戶以國(guó)民經(jīng)濟(jì)為模型.決策者可以用來(lái)評(píng)估對(duì)于能量交替增長(zhǎng)決策的涵義。列入這些數(shù)據(jù)也使得他們可以預(yù)見(jiàn)不同的經(jīng)濟(jì)增長(zhǎng)模型對(duì)遵守國(guó)際公約會(huì)對(duì)污染物的排放量的影響。最近.一些資源依賴型國(guó)家對(duì)衡量他們的自然資產(chǎn)折舊產(chǎn)生了興趣.并開(kāi)始調(diào)整他們環(huán)境的國(guó)內(nèi)生產(chǎn)總值。1989年的研究報(bào)告"消耗性資產(chǎn).自然資源在國(guó)民收入賬戶"是其中一個(gè)推動(dòng)力。這份報(bào)告中.羅伯特雷佩托和他在世界資源研究所的同事們對(duì)印度尼西亞的森林.石油儲(chǔ)量和土壤的資產(chǎn)進(jìn)行折

35、舊評(píng)估。一旦賬戶中的折舊量被校正好.印度尼西亞的國(guó)內(nèi)生產(chǎn)總值和增長(zhǎng)速度都將低于常規(guī)的數(shù)據(jù)。然而所謂許多行動(dòng)中的“消耗性資產(chǎn)”.它起者一個(gè)閘的作用.導(dǎo)致許多經(jīng)濟(jì)學(xué)家和統(tǒng)計(jì)學(xué)家對(duì)于過(guò)分重視綠色國(guó)內(nèi)生產(chǎn)總值發(fā)出警告.因?yàn)樗鼪](méi)有告訴決策者任何關(guān)于環(huán)境問(wèn)題的起因或者是解決方法。那時(shí)以來(lái).一些發(fā)展中國(guó)家已對(duì)基礎(chǔ)廣泛的環(huán)境會(huì)計(jì)作出了長(zhǎng)期承諾。納米比亞從1994年著手開(kāi)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(chǎng)退化影響牲畜的價(jià)值等這種問(wèn)題。菲律賓在1990 年起開(kāi)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(chǎng)商品和服務(wù)的環(huán)境。因而菲

36、律賓人對(duì)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)行貨幣價(jià)值的估計(jì).然后直接加入到服務(wù)消費(fèi)行列中.因?yàn)樗鼈兪亲鳛樽匀唤绲膴蕵?lè)和審美的增值。然而.他們的思維方式是具爭(zhēng)議性的.這些賬戶為供菲律賓政府機(jī)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)。但是在環(huán)境會(huì)計(jì)舞臺(tái).美國(guó)沒(méi)有發(fā)揮著領(lǐng)導(dǎo)者的作用。在克林頓政府時(shí)期.經(jīng)濟(jì)分析局對(duì)礦產(chǎn)部門發(fā)起了環(huán)境會(huì)計(jì)的進(jìn)軍.但是這個(gè)初步的嘗試卷入政治爭(zhēng)議.同時(shí)面臨著礦物制品制造業(yè)的反對(duì)。然后.國(guó)會(huì)要求國(guó)家研究委員會(huì)形成一個(gè)藍(lán)絲帶小組來(lái)考慮國(guó)家應(yīng)該用什么方式來(lái)做環(huán)境會(huì)計(jì).自那時(shí)起.美國(guó)國(guó)會(huì)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(huì)計(jì)工作?，F(xiàn)在這項(xiàng)禁令可能被取消.不過(guò).這些對(duì)國(guó)家研究委員會(huì)的建議是要向公眾公布。在考慮不同的方面時(shí).環(huán)境會(huì)計(jì)有著不同的計(jì)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(lái)比較不同種環(huán)境的影響以及各種政策的目的時(shí)它們可以適用。這里有些目前正在使用的方法。自然資源賬戶.它包括自然資源存儲(chǔ)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