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Basic study on the Development of Integrated Environment-Economic Accounting system under Second-Best situations

次优情景下环境经济综合核算体系发展的基础研究

基本信息

批准号：
06301103
负责人：
KITABATAKE Yoshifusa
金额：
$ 2.18万
依托单位：
KYOTO UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for Co-operative Research (A)
财政年份：
1994
资助国家：
日本
起止时间：
1994 至 1995
项目状态：
已结题

项目摘要

This rearch project's objectives are threefold, that are : 1) to devise an expanded version of the SEEA (a SNA satellite system for integrated environmental and economic accounting) which can treat not only the physical (real) aspects of the interaction between the environment and economic activities, but also the aspects of financial transaction and income distribution ; 2) to investigate the possibility of a new accounting system to incorporate the institutional structures closely related to the man's utilization of regional environmental resources ; and 3) to devise a new micro-accounting system, which can be complementary to the existing financial accounting system, for public agencies in charge of managing regional environmental resources. The research results are reported in the report of our project.As to 1) , the report proposes an expanded version of the SEEA called the Complate SEEA,which contains all accounts of the SNA as well as the SEEA,and illustrates the usefulness of new system in terms of various applications related to international environmental problems. As to 2) , the report discusses the inadequacy of negalecting the propertyship structures intimately related to man's utilization of environmental resources, and proposes to include them in the Complete SEEA,by expanding asset and production boundaries. As to 3) , the report proposes a new micro -accounting framework called a regional environmental resource accounting for an entity in charge of managing regional environmental resources, and illustrates rational behaviors of the accounting entity in terms of numerical simulations.

本研究的目标有三：1）设计一个扩大的环经核算体系（综合环境和经济核算的国民核算体系卫星系统），不仅可以处理环境与经济活动之间相互作用的物理（真实的）方面，而且可以处理金融交易和收入分配方面;（2）探讨新的核算体系是否可能纳入与人类利用区域环境资源密切相关的制度结构;（3）设计一个新的微观会计体系，与现行的财务会计体系相辅相成，负责管理区域环境资源的公共机构。研究结果在本课题的报告中进行了报告。关于1），报告提出了SEEA的扩展版，即“Complate SEEA”，它包含了SNA和SEEA的全部账户，并说明了新系统在国际环境问题的各种应用方面的有用性。关于2），报告讨论了否定与人类利用环境资源密切相关的产权结构的不足，并建议通过扩大资产和生产边界将其纳入完整的环经核算制度。对于3），报告提出了一个新的微观核算框架，即区域环境资源核算，用于管理区域环境资源的主体，并通过数值模拟说明了核算主体的理性行为。